Example: tourism industry
Cross border taxation of royalty and fee for technical
Found 2 free book(s)Cross Border Taxation of Royalty and Fee for Technical ...
accretiveglobal.comPreamble Fee for technical services (FTS) and Royalty arises because of commercialization of intellectual properties Non-residents are liable to tax in India on these income streams based on the “source rule” Determination of tax incidence involves: > Domestic law vis-à-vis applicable tax treaty > Choice of more beneficial provision
Basics of international taxation & NRI taxation Nagpur ...
www.nagpuricai.org09-07-2016 1 Basics of International Taxation & NRI Taxation and Regulatory aspects 1 9th July, 2016 CA SiddharthBanwat OVERVIEW OF INTERNATIONAL TAX PRINCIPLES 2 3