| 000 | 01251nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143995 _d143995 |
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| 003 | ES-MaIEF | ||
| 005 | 20210505132925.0 | ||
| 007 | ta | ||
| 008 | 210505t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968621 _aKhanna, Anshu |
|
| 245 | 0 |
_aIndia's ruling on software sales and its implications for the equalization levy _c by Anshu Khanna |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948164 _aPROPIEDAD INDUSTRIAL |
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| 650 | 4 |
_948157 _aPROGRAMACION DE ORDENADORES |
|
| 650 | 4 |
_947837 _aNO RESIDENTES |
|
| 650 | 4 |
_947926 _aPAGO |
|
| 650 | 4 |
_963806 _aGASTOS NO DEDUCIBLES |
|
| 650 | 4 |
_948294 _aRETENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_945694 _aINDIA |
|
| 773 | 0 |
_9164806 _oOP 138-Bis/2021/101/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 13, March 29 2021, p. 1669-1673 |
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| 942 | _cART | ||