Abstract
Ajay Prasad and Rohit Bhat discuss the ever-controversial issue of taxing royalties and fees for technical services. They examine the existing law under the Income Tax Act, DTAAs, OECD and UN Conventions, and the impact of DTAAs with a specific focus on treaties with major trading partners such as the UK and the USA. They also considers particular controversies that have arisen recently, such as conflicts of taxation, the case of e-commerce and computer software, and taxing income derived from satellites.
Recommended Citation
Prasad, Ajay and Bhat, Rohit
(2010)
"Domestic and International Tax Treatment of Royalties and Fees for Technical Services Essay,"
National Law School of India Review: Vol. 22:
Iss.
1, Article 9.
Available at:
https://repository.nls.ac.in/nlsir/vol22/iss1/9
