Managerial support covering supply chain, human resources,...

Managerial support covering supply chain, human resources, strategic planning, marketing, finance and information systems falls outside the India-US DTAA definition of fees for included services. Such support is not ancillary or subsidiary to a separate trademark licence where it serves the recipient's overall business rather than licensed products. Recurring services also fail the make-available test unless they transfer enduring technical knowledge or skills enabling independent performance, rather than temporary reliance on the provider's expertise. Consequently, the consideration is not taxable as treaty fees for included services or domestic-law fees for technical services; tax-deducted-at-source credit remains available according to law.