Sull’interpretazione della nozione di Royalty di cui all’art. 12 della Convenzione contro le doppie imposizioni tra India e Irlanda (nota alla sentenza del Bangalore Income Tax Tribunal – Google India Private Ltd v. Addl. Commissioner of Income-tax, del 23 ottobre 2017, causa IT(TP)A.1511 to 1516/Bang/2013)
Abstract
On October 23, 2017, the Bangalore Tax Tribunal held a
decision classifying as royalties the payments made by Google India Private
Limited to Google Ireland Limited for purchase of advertisement space on
Google's AdWords program (i.e. a technology for online advertising which allows
to insert advertising space within the search pages of Google with the
possibility of an efficient monitoring the marketing performance). The Tribunal
held that since royalty payments would be subject to tax in India, Google India
should have withheld tax on them.
References
- KOFLER G., MAYR G., SCHLAGE C., “Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution?”, European Taxation, 2017 (Volume 57), No. 12.
- WAGH S., “The Taxation of Digital Transactions in India: The New Equalization Levy”, Bulletin for International Taxation, 2016 (Volume 70), No. 9.
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