https://www.taxtmi.com/caselaws?id=340069 Payments to non-resident entities for bio-analytical, professional and due diligence services were analysed under the relevant DTAAs to determine whether they constituted fees for technical services or included services. The decisive treaty test was whether the services made available technical knowledge, skill, experience, know-how or processes so the recipient could apply them independently in future; on the facts, no such transfer of technology or know-how occurred. The Belgium payments were also covered by the more restricted treaty standard through the most favoured nation clause. Accordingly, the payments were not subject to tax withholding, and no liability arose as an assessee in default or for interest. en-us Mon, 06 Feb 2017 00:00:00 +0530 Wed, 15 Mar 2017 12:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340069 Payments to non-resident entities for bio-analytical, professional and due diligence services were analysed under the relevant DTAAs to determine whether they constituted fees for technical services or included services. The decisive treaty test was whether the services made available technical knowledge, skill, experience, know-how or processes so the recipient could apply them independently in future; on the facts, no such transfer of technology or know-how occurred. The Belgium payments were also covered by the more restricted treaty standard through the most favoured nation clause. Accordingly, the payments were not subject to tax withholding, and no liability arose as an assessee in default or for interest. Case-Laws Income Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340069