Standard cybersecurity software licence or subscription...

Standard cybersecurity software licence or subscription receipts, including related support, are not royalty or fees for technical services where they do not differ materially from offerings treated under the principles governing software transactions. Under the India-Ireland DTAA, treaty language takes its ordinary contextual meaning, and domestic definitions or indirect-transfer deeming rules apply only where a genuine treaty ambiguity exists. Transfer of ownership in a United States entity that indirectly holds an Indian company is not an alienation of shares in an Indian resident company. The resulting capital gains fall under the treaty's residuary provision and are taxable only in Ireland; a see-through approach or MLI invocation requires evidence of treaty abuse.