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Ltd (2016), ITA 7/2007 (Delhi High Court)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Indian domestic provision denying the deduction of technical services fees paid to a non-resident where there was a failure to withhold back-up withholding violated the non-discrimination provision in the U.S. ...

(C) 2384/2013 (Delhi High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 not carrying on business "through" sub's premises if no right to use them A wholly owned Indian subsidiary of the taxpayer (“Adobe India”) provided software related research and development (R&D) services on a cost plus 15% basis to the taxpayer, which was a U.S. ...

Tech Mahindra Limited v Commissioner of Taxation, [2016] FCAFC 130-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 exception in the Australia-India Treaty for “effectively connected” royalties was not intended to exempt royalties not attributable to the source country PE from source country withholding The Indian-resident taxpayer performed services for its Australian customers from its offices in India and through an Australian permanent establishment. ...

Ltd, ITA No.555/Ahd/2016 (ITAT Ahmedabad)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 not a technical services royalty if Indian services recipient did not acquire know-how The taxpayer was a wholly-owned Indian subsidiary within the Bombardier group, that was engaged in the business of manufacturing and supply of rail transportation systems. ...

Moller Maersk, Civil Appeal No. 2960 of 2017 (Supreme Court Of India, Civil Appellate Jurisdiction)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 computer tracking-system charges of a Danish company to local agents were profits of its international shipping business rather than for technical services The Danish-resident taxpayer had set up and maintained a global telecommunication facility connected to computers in Denmark to assist all of its appointed agents in various countries in booking and tracking of cargo and servicing customers in those countries. ...

., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 provision of ancillary services rather than direct customer services does not engage a services PE The assessees were two American Companies, e-Funds Corporation, USA (e-Funds Corp) and e-Funds IT Solutions Group Inc., USA (e-Funds Inc). ...

Satyam Computer Services Limited v Commissioner of Taxation, [2018] FCAFC 172-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 a sourcing rule in the Australia-India Treaty imposed tax on a deemed royalty received by an Indian company In Tech Mahindra, computer services provided by employees of the taxpayer located in India to Australian companies were found to be royalties under the Australia-India Treaty, and Australia was found to have the right to tax those payments under Art. 12(2) of the Treaty. ...

Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia, their appeals nonetheless were allowed by Pagone J below on the basis that the shares of Talison Lithium were not taxable Australian real property because their value was attributable more to the “downstream” lithium processing operations than to the “upstream” mining operations. ...

Addy v Commissioner of Taxation, [2019] FCA 1768, reinstated by [2021] HCA 34 after being rev'd by [2020] FCAFC 135-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 the imposition of flat tax on UK working-holiday visa holders contravened the Austr. ...

Art. 14 of the Income Tax Convention between France and Quebec only exempted income derived by a resident of France from a “liberal profession” (such as law) where such income did not relate to a fixed base used by the French resident in Quebec in exercising such profession. ...