https://www.taxtmi.com/caselaws?id=411676 Cross-border payments for software licences, database access and related facilities were assessed in light of the Supreme Court's software-royalty ruling, which requires a transfer of copyright rights under section 14 of the Copyright Act before royalty can arise. The treaty definition of royalty was treated as relevant where more beneficial, and the underlying licence terms needed fresh examination. Bandwidth, connectivity, cloud hosting and data transmission payments were likewise required to be reconsidered to determine whether they reflected a true right to use equipment or only a service using provider-owned infrastructure. Legal, professional, training, certification and subcontracting payments were also remanded for fresh review under the applicable DTAA framework. en-us Wed, 25 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 08:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411676 Cross-border payments for software licences, database access and related facilities were assessed in light of the Supreme Court's software-royalty ruling, which requires a transfer of copyright rights under section 14 of the Copyright Act before royalty can arise. The treaty definition of royalty was treated as relevant where more beneficial, and the underlying licence terms needed fresh examination. Bandwidth, connectivity, cloud hosting and data transmission payments were likewise required to be reconsidered to determine whether they reflected a true right to use equipment or only a service using provider-owned infrastructure. Legal, professional, training, certification and subcontracting payments were also remanded for fresh review under the applicable DTAA framework. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411676