https://www.taxtmi.com/caselaws?id=119145 Payments for preparing material safety data sheets did not constitute fees for included services under the Indo-Swiss Tax Treaty because the services did not make available technical knowledge, experience, skill, know-how, or processes to the recipient; the amount was therefore outside source withholding. Under the Indo-French Tax Treaty, the protocol applied the more favourable rate available under the Indo-US treaty, so fees for technical services remitted in the relevant period were taxable at 15% rather than 20%. The note emphasises that treaty taxation of technical services depends on the make available test and that a protocol may import a lower treaty rate without further governmental action. en-us Fri, 31 Dec 2004 00:00:00 +0530 Tue, 18 Jun 2024 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119145 Payments for preparing material safety data sheets did not constitute fees for included services under the Indo-Swiss Tax Treaty because the services did not make available technical knowledge, experience, skill, know-how, or processes to the recipient; the amount was therefore outside source withholding. Under the Indo-French Tax Treaty, the protocol applied the more favourable rate available under the Indo-US treaty, so fees for technical services remitted in the relevant period were taxable at 15% rather than 20%. The note emphasises that treaty taxation of technical services depends on the make available test and that a protocol may import a lower treaty rate without further governmental action. Case-Laws Income Tax Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119145