Double Taxation: India
The question
To ask the Chancellor of the Exchequer, what criteria will be used to determine if a worker has met the six-month waiting period requirement under Article 8(4) of the Convention to prevent the use of back-to-back detachment periods.
Answered by Dan Tomlinson
A new certificate of coverage can only be issued under Article 8(4) of the Convention if six months has elapsed from the end date of a worker’s previous detachment, as shown on the worker’s previous certificate. Where the period of validity of the previous certificate is less than six months, a new certificate may be issued once an equivalent period of time has elapsed. For example, if a worker's previous certificate was issued for a period of four months, they will need to wait for four months from the end date of that certificate until they may be issued with another certificate.
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