https://www.taxtmi.com/news?id=932 Subscription fees for remote access to an offshore database grant only a right to view/use copyrighted content online and are neither royalty nor payment for know how. Proprietary value additions remain with the provider and do not convert access fees into royalty. Such fees are taxable in India as business income only if an agency permanent establishment (PE) exists; on the stated facts no PE exists, so no withholding or return obligation arises. en-us Thu, 09 Jul 2009 12:04:06 +0530 Thu, 09 Jul 2009 12:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=932 Subscription fees for remote access to an offshore database grant only a right to view/use copyrighted content online and are neither royalty nor payment for know how. Proprietary value additions remain with the provider and do not convert access fees into royalty. Such fees are taxable in India as business income only if an agency permanent establishment (PE) exists; on the stated facts no PE exists, so no withholding or return obligation arises. News - Thu, 09 Jul 2009 12:04:06 +0530 https://www.taxtmi.com/news?id=932