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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

India - Germany DTAA - Receipt of license charges / royalty - ...


India-Germany DTAA: Key Distinctions Between "Copyright Right" and "Copyrighted Article" Affecting Taxation of Royalties and License Charges.

August 24, 2012

Case Laws     Income Tax     AT

India - Germany DTAA - Receipt of license charges / royalty - Distinction has to be made between the acquisition of a 'copyright right" and a "copyrighted article". - AT

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