Make-available requirement excludes borrowed service charges from technical fees and royalty, treating them as treaty business income.

Borrowed service charges received from an Indian group entity are examined under the India-Singapore tax treaty's provisions on fees for technical or included services, royalty and business profits. Article 12(4)(b) requires technical knowledge, experience, skill, know-how or processes to be made available so that the recipient can apply the technology. As the services did not make technical knowledge or skill available to the Indian entity, the charges are not fees for technical or included services or royalty. They are characterised as business income under Article 7, consistently with earlier decisions and an accepted mutual-agreement resolution where the services remained unchanged.

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Issues: Whether borrowed service charges received from the Indian group entity constitute fees for technical or included services, royalty, or business profits under the India-Singapore tax treaty.

Analysis: Article 12(4)(b) requires that technical knowledge, experience, skill, know-how or processes be made available so as to enable the recipient to apply the technology. The services did not make available technical knowledge or skill to the Indian entity. Consistent earlier decisions in the assessee's own case and the accepted mutual-agreement resolution supported classification of the receipts as business income; no change in the nature of services was established.

Conclusion: Borrowed service charges are neither fees for technical or included services nor royalty; they constitute business income under Article 7 of the treaty.

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