Khanna, Anshu
India's ruling on software sales and its implications for the equalization levy / by Anshu Khanna .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author dissects the Indian Supreme Court's recent decision in Engineering Analysis Center of Excellence, which held that payments for off-the-shelf software are not royalties and thus are not subject to withholding. She then considers the implications of the ruling for India's equalization levy.
PROPIEDAD INDUSTRIAL
PROGRAMACION DE ORDENADORES
NO RESIDENTES
PAGO
GASTOS NO DEDUCIBLES
RETENCIONES TRIBUTARIAS
INDIA
Tax Notes International 1048-3306v. 101, n. 13, March 29 2021, p. 1669-1673
India's ruling on software sales and its implications for the equalization levy / by Anshu Khanna .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author dissects the Indian Supreme Court's recent decision in Engineering Analysis Center of Excellence, which held that payments for off-the-shelf software are not royalties and thus are not subject to withholding. She then considers the implications of the ruling for India's equalization levy.
PROPIEDAD INDUSTRIAL
PROGRAMACION DE ORDENADORES
NO RESIDENTES
PAGO
GASTOS NO DEDUCIBLES
RETENCIONES TRIBUTARIAS
INDIA
Tax Notes International 1048-3306v. 101, n. 13, March 29 2021, p. 1669-1673