https://www.taxtmi.com/article/detailed?id=17185 Cross-border IPR, royalty and technical know-how payments require characterisation from the actual rights, services, contractual obligations and economic substance. FEMA governs remittance and documentation; customs may add royalty to imported-goods value where it relates to the goods and is a condition of sale; income tax considers Indian source taxation, treaty relief and withholding; transfer pricing requires arm's-length benchmarking between associated enterprises; and GST may impose IGST under reverse charge on imported IP services. Where royalty is included in customs value, the corresponding IGST exemption requires review to avoid double taxation. en-us Fri, 14 Aug 2026 07:20:43 +0530 Fri, 14 Aug 2026 07:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17185 Cross-border IPR, royalty and technical know-how payments require characterisation from the actual rights, services, contractual obligations and economic substance. FEMA governs remittance and documentation; customs may add royalty to imported-goods value where it relates to the goods and is a condition of sale; income tax considers Indian source taxation, treaty relief and withholding; transfer pricing requires arm's-length benchmarking between associated enterprises; and GST may impose IGST under reverse charge on imported IP services. Where royalty is included in customs value, the corresponding IGST exemption requires review to avoid double taxation. Articles Other Topics Fri, 14 Aug 2026 07:20:43 +0530 https://www.taxtmi.com/article/detailed?id=17185