https://www.taxtmi.com/caselaws?id=403923 Cloud hosting and software distribution receipts for resale of copyrighted software, without transfer of copyright, source code, reproduction rights or commercial exploitation rights, are characterised as business income rather than royalty. Maintenance, support and upgrade receipts similarly fall outside the treaty definition of royalty where they do not confer use of copyright or specified equipment. An exhaustive treaty definition of royalty cannot be expanded through unilateral retrospective amendments to domestic tax law without a corresponding bilateral treaty amendment. On this basis, the receipts are not taxable as royalty or fees for technical services under the applicable treaty. en-us Mon, 18 Jan 2021 00:00:00 +0530 Thu, 11 Feb 2021 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403923 Cloud hosting and software distribution receipts for resale of copyrighted software, without transfer of copyright, source code, reproduction rights or commercial exploitation rights, are characterised as business income rather than royalty. Maintenance, support and upgrade receipts similarly fall outside the treaty definition of royalty where they do not confer use of copyright or specified equipment. An exhaustive treaty definition of royalty cannot be expanded through unilateral retrospective amendments to domestic tax law without a corresponding bilateral treaty amendment. On this basis, the receipts are not taxable as royalty or fees for technical services under the applicable treaty. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403923