TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Point of taxation for intellectual property royalties: tax triggered on receipt of payment or issuance of invoice.</h1> For royalties and payments relating to copyrights, trademarks, designs or patents where the consideration is not ascertainable at performance, the service is treated as provided each time a payment in respect of such use or benefit is received by the provider, or an invoice is issued by the provider, whichever is earlier.
TaxTMI 
TaxTMI 
