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Automated airline reservation and operational software...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying technology.
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Automated airline reservation and operational software subscription services, delivered through overseas-hosted software without human intervention as a standard facility, are not treated as fees for technical services under the India-Netherlands DTAA. Technical services, when distinguished from mere use of a standard facility, require human interface or application of the human mind. Training and support for use of the systems do not satisfy the treaty's make available requirement where customers cannot independently apply the underlying technology and the provider retains the relevant intellectual-property rights. The consideration is therefore not taxable as fees for technical services under the treaty or the Act.
Automated airline reservation and operational software subscription services, delivered through overseas-hosted software without human intervention as a standard facility, are not treated as fees for technical services under the India-Netherlands DTAA. Technical services, when distinguished from mere use of a standard facility, require human interface or application of the human mind. Training and support for use of the systems do not satisfy the treaty's make available requirement where customers cannot independently apply the underlying technology and the provider retains the relevant intellectual-property rights. The consideration is therefore not taxable as fees for technical services under the treaty or the Act.
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