https://www.taxtmi.com/caselaws?id=754811 Cloud-based software subscription receipts were examined under the India-US DTAA to determine whether the SaaS model and allied support services made available technical knowledge, experience, skill, know-how or processes under Article 12(4)(b). The services were treated as standard automated functionality, with only implementation and user-training support from personnel, and the customers were not enabled to apply any technical process independently in future. Mere use of software or provision of technical input was found insufficient without transfer of the underlying technology or skill. The arrangement was also considered against royalty characterisation, but no right in copyright or use of copyright was conferred. The receipts were therefore not taxable as fees for included services. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754811 Cloud-based software subscription receipts were examined under the India-US DTAA to determine whether the SaaS model and allied support services made available technical knowledge, experience, skill, know-how or processes under Article 12(4)(b). The services were treated as standard automated functionality, with only implementation and user-training support from personnel, and the customers were not enabled to apply any technical process independently in future. Mere use of software or provision of technical input was found insufficient without transfer of the underlying technology or skill. The arrangement was also considered against royalty characterisation, but no right in copyright or use of copyright was conferred. The receipts were therefore not taxable as fees for included services. Case-Laws Income Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754811