Shopping Cart
0 Item in Cart

Royalty & Fees for Technical Services
Click for related books: EY

(80 Ratings)

Retail Price: 795.00/-
Price: 477.00/-
Inclusive all taxes
40.00% OFF
Sold By: Machwan

Offer 1: Get 40.00% + Flat ₹ 50 discount on shopping of ₹ 1500
                use code:

Offer 2: Get 40.00% + Flat ₹ 150 discount on shopping of
                ₹ 5000 use code:

Free Shipping (for orders above ₹ 499)  *T&C apply.

Out of Stock Click For New Edition

Key Features
  • Analysis of the provisions of the Income-tax Act
  • Dealing with the Royalty and Fees for Technical Services
  • Provides fair understanding of the topic in a lucid manner.
  • Covers issues of Financial Services, Media and Entertainment

Royalty and Fees for Technical Services in Indian tax regime especially in context of international transactions have been contentious so far. Both are deemed to accrue or arise in India (barring few exceptions as carved out in the provisions dealing with deemed income) and consequently subject to tax in India, even if the recipient has no permanent establishment or business connection in India. More so after the amendments brought in the Act, through Finance Act 2012, further widening the ambit, has added to the scope. Since, over the period various adjudicating authorities have taken different views on the scope, coverage and chargeability to tax of Royalty and Fees for Technical Services in India, there is very little clarity. This book deals with the topic in lucid manner discussing the various types of transactions and their chargeability under the extant law in India. Also the Indian DTAA with various countries along with relevant OECD Reports and commentaries and various judicial pronouncements pertaining to the topic have been taken up while discussing the topic with a view to bring a certain level of understanding and clarity, under the existing law and circumstances.Detailed discussion on the topic analyzing the provisions of the Income-tax Act, with the extant law and latest rulings. Also covering Indian DTAAs and Industry-wise issues pertaining to the topic,providing an insight and guidance on the topic, to the practitioners.

More Details About Royalty & Fees for Technical Services
General Information
PublisherCCH India
Publish YearNovember 2013
Reviews of Royalty & Fees for Technical Services
Average Rating

Write A Review


Top Reviews lists the most relevant product reviews only.