Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Income from commercial information or output generated by accessing the assessee's software does not constitute Fees for Included Services (FIS) under Article 12(4)(b) of the tax treaty. The services provided are not highly technical in nature, as they merely involve transferring commercial information to the end-user without imparting any technical knowledge, design, process, or plan that provides an enduring benefit. The agreement explicitly states that all rights and tests of the application remain with the assessee, and the end-users are not given access to the source code, which constitutes technical knowledge under Article 12(4)(b). The 'make available' clause is not satisfied, as the contract only grants temporary access to the software during the subscription period, and the customer content is deleted upon expiry. The decision is in favor of the assessee.
Income from commercial information or output generated by accessing the assessee's software does not constitute Fees for Included Services (FIS) under Article 12(4)(b) of the tax treaty. The services provided are not highly technical in nature, as they merely involve transferring commercial information to the end-user without imparting any technical knowledge, design, process, or plan that provides an enduring benefit. The agreement explicitly states that all rights and tests of the application remain with the assessee, and the end-users are not given access to the source code, which constitutes technical knowledge under Article 12(4)(b). The 'make available' clause is not satisfied, as the contract only grants temporary access to the software during the subscription period, and the customer content is deleted upon expiry. The decision is in favor of the assessee.
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