The Resource Case note : TVS Motors - payments are fees for technical services

Case note : TVS Motors - payments are fees for technical services

Label
Case note : TVS Motors - payments are fees for technical services
Title
Case note : TVS Motors - payments are fees for technical services
Creator
Subject
Language
eng
Summary
This case note analyses the High Court decision in The Director of International Taxation Madras v. M/s. TVS Motors Co Ltd. Payment made by an Indian taxpayer to an Austrian company is classified as fees for technical services and accordingly taxable in Austria pursuant to the provisions of the Austria-India tax treaty
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 1 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • technical services
  • tax treaty
  • income classification
  • case law
Label
Case note : TVS Motors - payments are fees for technical services
Instantiates
Publication
Label
Case note : TVS Motors - payments are fees for technical services
Publication

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      52.3736660 4.9336932
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