https://www.taxtmi.com/caselaws?id=801581 Trademark assignments that permanently transfer all rights, title, enforcement rights and embedded goodwill constitute an alienation of intellectual property rather than a grant of use rights. Under the India-Switzerland treaty, consideration for use or the right to use intellectual property is royalty, while gains from alienation fall under the applicable capital-gains provisions unless consideration depends on profits, productivity or use. Territorial limitations and brand-protection obligations may operate as protective covenants without preventing a full ownership transfer. Fixed consideration for self-generated trademarks may therefore be capital gains. In the absence of an Indian permanent establishment nexus, such gains are taxable only in Switzerland. en-us Mon, 12 Oct 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801581 Trademark assignments that permanently transfer all rights, title, enforcement rights and embedded goodwill constitute an alienation of intellectual property rather than a grant of use rights. Under the India-Switzerland treaty, consideration for use or the right to use intellectual property is royalty, while gains from alienation fall under the applicable capital-gains provisions unless consideration depends on profits, productivity or use. Territorial limitations and brand-protection obligations may operate as protective covenants without preventing a full ownership transfer. Fixed consideration for self-generated trademarks may therefore be capital gains. In the absence of an Indian permanent establishment nexus, such gains are taxable only in Switzerland. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801581