Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.

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....Treaty limitations on royalty taxation and the make-available condition restrict taxation of cross-border receipts despite transfer-pricing adjustments. Notional interest requires an invoice-wise factual basis and interest paid, credited, acknowledged as payable or made available; arm's-length recomputation cannot independently create interest taxable under the treaty. Standardised software supplied with restricted end-user rights, connectivity services without rights in equipment or processes, and lease rentals paid by a non-resident outside the treaty source rule do not constitute taxable royalty income. Testing, administrative reimbursements and non-technical managerial training are not fees for included services where they do not transm.........