https://www.taxtmi.com/caselaws?id=251579 Receipts under a master service agreement were analysed under the India-Thailand DTAA to determine whether they constituted royalty under Article 12(3) or business income under Article 7 in the absence of a permanent establishment. The key test was whether the services merely used the service provider's own expertise in advisory or consultancy support, or instead involved imparting know-how, experience, skill or other information amounting to a transfer of knowledge. The tax authorities had not examined the nature of the services on that basis, so the matter was remanded for application of the correct treaty test; if no such transfer existed, the receipts could not be taxed as royalty. en-us Wed, 06 Aug 2014 00:00:00 +0530 Wed, 15 Apr 2015 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251579 Receipts under a master service agreement were analysed under the India-Thailand DTAA to determine whether they constituted royalty under Article 12(3) or business income under Article 7 in the absence of a permanent establishment. The key test was whether the services merely used the service provider's own expertise in advisory or consultancy support, or instead involved imparting know-how, experience, skill or other information amounting to a transfer of knowledge. The tax authorities had not examined the nature of the services on that basis, so the matter was remanded for application of the correct treaty test; if no such transfer existed, the receipts could not be taxed as royalty. Case-Laws Income Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251579