India's ruling on software sales and its implications for the equalization levy by Anshu Khanna
By: Khanna, Anshu
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Material type: 
ArticlePublisher: 2021Subject(s): PROPIEDAD INDUSTRIAL | PROGRAMACION DE ORDENADORES | NO RESIDENTES | PAGO | GASTOS NO DEDUCIBLES | RETENCIONES TRIBUTARIAS | INDIA
In:
Tax Notes International v. 101, n. 13, March 29 2021, p. 1669-1673Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/13-2 (Browse shelf) | Available | OP 138-B/2021/101/13-2 |
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.
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