La tassazione delle royalties alla luce della più favorevole interpretazione per il contribuente delle norme interne e internazionali (Nota all'ordinanza J & P Coats Ltd. V. CIT, IT(IT)A No. 11/Bang/2014 del 29 novembre 2021)

Abstract

The Indian Income Tax Appellate Tribunal ("ITAT”), based in Bangalore, with order no. 11/Bang/2014, of November 29, 2021, ruled on the taxation of royalties in India in relation to the large definition of the latter introduced in the Income Tax Act in 2012 and the Income Tax Treaty concluded between United Kingdom and India in 1993. In particular, the ITAT declared, in favour of the taxpayer, that in this case the large definition of royalties cannot be applied to the amounts paid by the Indian company group to the British society.

 



References

  • AMAR METHA, India – J & P Coats Ltd. V. CIT, 29 November 2021 (Summary), in Bulletin for International Taxation, 2021.
  • AMAR MEHTA, Treaty Characterization of Software Income: The Indian Supreme Court’s Landmark Decision of 2 March 2021, in Bulletin for International Taxation, aprile 2021, pp. 184-191.
  • MAHMOUD MOHAMED ABDELLATIF, Witholding Tax Cross-Border Intellectual Property Transactions in Developing Countries: The Example of Egypt and India, in Bulletin for International Taxation, 2011, Vol. 65, n. 8.
  • SHRI VIMAL GANDHI, The Indian Judicial System and Tax Disputes, in Bulletin for International Taxation, aprile/maggio 2011, pp. 249-252.
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