https://www.taxtmi.com/news?id=876 The Authority did not grant a ruling due to unclear factual picture but provided guidelines: payments clearly for tuition, workshops or seminars substantially connected to the payer's course of study, teleconferencing and e learning teaching to the institution's students, and fees for faculty teaching may qualify for the Article 12(5)(c) teaching exclusion; amounts attributable to intellectual property or unspecified technical services are not covered. Because the applicant made lump sum payments, the appropriate proportion chargeable to tax must be determined by the assessing authority under the domestic withholding determination procedure. en-us Sun, 07 Jun 2009 22:10:24 +0530 Sun, 07 Jun 2009 22:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=876 The Authority did not grant a ruling due to unclear factual picture but provided guidelines: payments clearly for tuition, workshops or seminars substantially connected to the payer's course of study, teleconferencing and e learning teaching to the institution's students, and fees for faculty teaching may qualify for the Article 12(5)(c) teaching exclusion; amounts attributable to intellectual property or unspecified technical services are not covered. Because the applicant made lump sum payments, the appropriate proportion chargeable to tax must be determined by the assessing authority under the domestic withholding determination procedure. News - Sun, 07 Jun 2009 22:10:24 +0530 https://www.taxtmi.com/news?id=876