The Resource CUB Pty Ltd v Union of India and others : WPC No 6902/2008

CUB Pty Ltd v Union of India and others : WPC No 6902/2008

Label
CUB Pty Ltd v Union of India and others : WPC No 6902/2008
Title
CUB Pty Ltd v Union of India and others : WPC No 6902/2008
Contributor
Subject
Language
eng
Summary
Judgment High Court of Delhi at New Delhi, judgment date 25 July 2016. In this case, an Australian company transferred trademarks that had been registered in India together with other intellectual property rights which had been used by a business in India. No provision of Indian law deemed those trademarks or rights to be situated in India. The High Court, reversing in this respect the Authority for Advanced Rulings, held that the situs of intangible assets was located where the owner of those assets was resident; this was not in India. On that basis, India had no jurisdiction to tax any income arising from the transfer
Citation source
In: International tax law reports. - London. - Vol. 19 (2016), part 1; p. 147-158
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • intellectual property
  • situs rule
  • intangibles
  • source of income
  • PE
  • trademark
Label
CUB Pty Ltd v Union of India and others : WPC No 6902/2008
Instantiates
Publication
Label
CUB Pty Ltd v Union of India and others : WPC No 6902/2008
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...