https://www.taxtmi.com/caselaws?id=423501 Mere grant of access to a database under a principal-to-principal distribution arrangement is not royalty where the payer acquires no right to exploit the underlying copyright and only receives access to copyrighted content. On that footing, payments for database access and distribution rights fall outside section 9(1)(vi) and Article 13 of the India-UK DTAA. The text also notes that, without proof of an agency permanent establishment in India under Article 5, the same receipts cannot be taxed as business profits. The stated consequence is that the additions were unsustainable and the receipt was not taxable on either basis. en-us Tue, 31 May 2022 00:00:00 +0530 Wed, 05 Apr 2023 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423501 Mere grant of access to a database under a principal-to-principal distribution arrangement is not royalty where the payer acquires no right to exploit the underlying copyright and only receives access to copyrighted content. On that footing, payments for database access and distribution rights fall outside section 9(1)(vi) and Article 13 of the India-UK DTAA. The text also notes that, without proof of an agency permanent establishment in India under Article 5, the same receipts cannot be taxed as business profits. The stated consequence is that the additions were unsustainable and the receipt was not taxable on either basis. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423501