https://www.taxtmi.com/forum/issue?id=4309 The Finance Act 2012 amendment to the definition of royalty creates uncertainty whether mobile, broadband and telephone payments are royalties or fees, but a preliminary view is that the withholding tax rule for fees for technical or professional services remains unchanged, while the amendment may affect withholding on cross-border payments and invite revenue challenges in the absence of board clarification. en-us Fri, 29 Jun 2012 12:18:43 +0530 Thu, 23 Jan 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4309 The Finance Act 2012 amendment to the definition of royalty creates uncertainty whether mobile, broadband and telephone payments are royalties or fees, but a preliminary view is that the withholding tax rule for fees for technical or professional services remains unchanged, while the amendment may affect withholding on cross-border payments and invite revenue challenges in the absence of board clarification. Discussion-Forum Income Tax Fri, 29 Jun 2012 12:18:43 +0530 https://www.taxtmi.com/forum/issue?id=4309