https://www.taxtmi.com/caselaws?id=396430 Receipts from sale of off-the-shelf software and related maintenance, support and upgrade services were treated as business income rather than royalty because the distributor agreements granted only a non-exclusive right to market and distribute copyrighted articles, with no access to source code and no right to modify, reproduce or exploit copyright. The payments were therefore not consideration for use of, or right to use, copyright under Article 12 of the India-Finland Tax Treaty. The commentary also notes that later domestic-law amendments to the royalty definition in section 9(1)(vi) could not enlarge the treaty definition, since the treaty contained its own exhaustive meaning of royalty. en-us Tue, 30 Jun 2020 00:00:00 +0530 Sat, 04 Jul 2020 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396430 Receipts from sale of off-the-shelf software and related maintenance, support and upgrade services were treated as business income rather than royalty because the distributor agreements granted only a non-exclusive right to market and distribute copyrighted articles, with no access to source code and no right to modify, reproduce or exploit copyright. The payments were therefore not consideration for use of, or right to use, copyright under Article 12 of the India-Finland Tax Treaty. The commentary also notes that later domestic-law amendments to the royalty definition in section 9(1)(vi) could not enlarge the treaty definition, since the treaty contained its own exhaustive meaning of royalty. Case-Laws Income Tax Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396430