https://www.taxtmi.com/caselaws?id=462205 A true secondment arrangement involving cost-to-cost reimbursement was not characterised as fees for technical services or fees for included services under Article 12 of the India-USA DTAA, because the secondees worked under the Indian entity's control and the amounts were only salary-linked reimbursements. Professional and advisory receipts from services rendered from abroad were also not taxable as fees for included services, since the treaty's make available test was not satisfied and Article 15 operated separately from Article 12. On those facts, the reimbursements and professional service receipts were treated as outside the scope of treaty taxation under Article 12. en-us Wed, 07 Aug 2024 00:00:00 +0530 Sun, 01 Jun 2025 02:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462205 A true secondment arrangement involving cost-to-cost reimbursement was not characterised as fees for technical services or fees for included services under Article 12 of the India-USA DTAA, because the secondees worked under the Indian entity's control and the amounts were only salary-linked reimbursements. Professional and advisory receipts from services rendered from abroad were also not taxable as fees for included services, since the treaty's make available test was not satisfied and Article 15 operated separately from Article 12. On those facts, the reimbursements and professional service receipts were treated as outside the scope of treaty taxation under Article 12. Case-Laws Income Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462205