Exploring Taxability of Foreign Income: Royalty Receipts Under India-Switzerland DTAA, Article 12, Similar to India-Germany DTAA. https://www.taxtmi.com/highlights?id=71353 Income accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and Article 12 of DTAA defines royalty and fees for technical services in the same manner and also the DTAA provisions of India-Germany and India-Switzerland are similar. - AT en-us Mon, 07 Aug 2023 08:13:48 +0530 Mon, 07 Aug 2023 08:13:48 +0530 TaxTMI RSS Generator Exploring Taxability of Foreign Income: Royalty Receipts Under India-Switzerland DTAA, Article 12, Similar to India-Germany DTAA. https://www.taxtmi.com/highlights?id=71353 Income accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and Article 12 of DTAA defines royalty and fees for technical services in the same manner and also the DTAA provisions of India-Germany and India-Switzerland are similar. - AT Highlights Income Tax Mon, 07 Aug 2023 08:13:48 +0530 https://www.taxtmi.com/highlights?id=71353