SUL RAPPORTO INTERCORRENTE TRA L’ART. 7 (BUSINESS PROFIT) E L’ART. 12 (ROYALTY PROVISION) DELLA CONVENZIONE TRA IL GOVERNO AUSTRALIANO E IL GOVERNO DELLA REPUBBLICA INDIANA CONTRO LA DOPPIA IMPOSIZIONE (IN NOTA ALLA SENTENZA DELLA FEDERAL COURT OF AUSTRALIA – TECH MAHINDRA LIMITED VS. COMMISSIONER OF TAXATION, 2 SETTEMBRE 2016
Abstract
Recently,
the Federal Court of Australia ruled on the interrelation between the Art. 7
(i.e. business profits) and the art. 12 (i.e. royalties) of the Convention for
Avoidance of Double Taxation and the Prevention of Fiscal Evasion between India
and Australia. The judges stated that whether the royalties paid are
effectively connected with the permanent establishment the art. 7 must be
applied instead of the art. 12. In this case, it is necessary that the
effective connection is real or actual.
References
- TAYLOR C. J., “Provision of Services from Outside Australia”, Asia-Pacific Tax Bulletin, 2016 (Volume 22), No. 6
- JOSEPH A., “Permanent Establishments and Australian Domestic Laws”, Bulletin for International Taxation, 2014 (Volume 68), No. 11
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