Domestic Law Amendments on Royalties Don't Affect Double Taxation Treaties: Misinterpretations Don't Change International Agreements.

Domestic Law Amendments on Royalties Don't Affect Double Taxation Treaties: Misinterpretations Don't Change International Agreements. https://www.taxtmi.com/highlights?id=27324 Royalty u/s 9(1)(vi) read with DTAA - It is fallacious to assume that any change made to domestic law to rectify a situation of mistaken interpretation can spontaneously further their case in an international treaty. Therefore, mere amendment to Section 9(1)(vi) cannot result in a change - HC en-us Sat, 13 Feb 2016 11:55:24 +0530 Sat, 13 Feb 2016 11:55:24 +0530 TaxTMI RSS Generator Domestic Law Amendments on Royalties Don't Affect Double Taxation Treaties: Misinterpretations Don't Change International Agreements. https://www.taxtmi.com/highlights?id=27324 Royalty u/s 9(1)(vi) read with DTAA - It is fallacious to assume that any change made to domestic law to rectify a situation of mistaken interpretation can spontaneously further their case in an international treaty. Therefore, mere amendment to Section 9(1)(vi) cannot result in a change - HC Highlights Income Tax Sat, 13 Feb 2016 11:55:24 +0530 https://www.taxtmi.com/highlights?id=27324