Executive Search Fee in India Not Taxable as Technical Service or Royalty under India-Netherlands Tax Treaty.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income accrued in India - Executive search fee - neither taxable in the nature of ‘fee for technical services’ under Article 12(5)(a) or (b) nor as ‘Royalty’ under Article 12(4) of the India-Netherlands Tax Treaty read with clause (iv) of Explanation-2 to Sec. 9(l)(vi)....