Case Law Details
This Tax Alert summaries a recent ruling of the Authority for Advance Rulings (AAR) in the case of Ernst and Young Pvt. Ltd. (Applicant) on the tax ability of payments made for support services provided by an affiliate in the UK to the Applicant. The AAR held that the provision of support services does not ‘make available’ any technology to the Applicant and, hence, the payments made are not taxable in India as ‘fees for technical services’ (FTS) under the India-UK tax treaty (Tax Treaty).
Background and facts of the case
The Applicant is a company incorporated in India...
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please note that all the DTAA do not have the same wording for tecnical services, and so one has to look in to the dtaa with the country before appliing this principle