Software licensing fees are not royalties, rules Indian Supreme Court

March 03, 2021

As non-royalty payments, software license fees could be subject to the equalisation levy

In a significant win for companies including Samsung, IBM and Ericsson, India’s Supreme Court has ruled that fees for software licensing paid to multinational enterprises (MNEs) cannot be taxed in India.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Tags

News India Indirect Tax Tax Disputes Asia-Pacific Asia-Pacific

Alice Jones

Commercial Editor ITR

Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.

Anjana Haines

Managing editor ITR

Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.

more across site & bottom lb ros

More from across our site

Progress on EU public CbCR is a significant move forward on tax transparency

Transparency principles for international tax reform

Richard Murphy and Andrew Baker make the case for tax transparency as a public good and how key principles should lead to a better tax system.

Richard Murphy, May 31, 2023

Nine partners suspended in PwC tax scandal latest

‘Go on leave, effective immediately’, PwC has told nine partners in the latest development in the firm’s ongoing tax scandal.

Euan Healy, May 30, 2023

Conference Schaffner 2000.png

ITR Indirect Tax Forum 2023: Govts turning companies into ‘free’ VAT auditors

The forum heard that VAT professionals are struggling under new pressures to validate transactions and catch fraud, responsibilities that they say should lie with governments.

Euan Healy, May 26, 2023

AdobeStock_494001486_Editorial_Use_Only (1).jpg

OECD paper raises potential carbon tax improvements

The working paper suggested a new framework for boosting effective carbon rates and reducing the inconsistency of climate policy.

Euan Healy, May 26, 2023

This week in tax: TaxGPT becomes 'first' AI-powered tax assistant

UAE firm Virtuzone launches ‘TaxGPT’, claiming it is the first AI-powered tax tool, while the Australian police faces claims of a conflict of interest over its PwC audit contract.

Josh White, May 26, 2023

Analysis: EU Commission’s last chance to beat Apple

The US technology company is defending its past Irish tax arrangements at the CJEU in a final showdown that could have major political repercussions.

Josh White, May 25, 2023

Data currency 2000.jpg

ITR Indirect Tax Forum 2023: Meta VAT investigation could 'blow up'

ITR’s Indirect Tax Forum heard that Italy’s VAT investigation into Meta has the potential to set new and expensive tax principles that would likely be adopted around the world

Euan Healy, May 24, 2023

MELBOURNE, AUSTRALIA - JULY 30, 2018: PwC headquarters building

Former PwC Australia partner faces criminal investigation over tax leaks

Police are now investigating the leak of confidential tax information by a former PwC partner at the request of the Australian government.

Courtney Wilson, May 24, 2023

ViDA EU 2000.png

ITR Indirect Tax Forum 2023: Convergence deadline for ViDA reporting in doubt

A VAT policy officer at the European Commission told the forum that the initial deadline set for EU convergence of domestic digital VAT reporting is likely to be extended.

Euan Healy, May 23, 2023

Big Ben and Houses of Parliament, London, UK

UK corporate tax hike hits mid-sized business investment

The UK government shows little sign of cutting corporate tax, while a growing number of businesses report a decline in investment as a result of the higher tax burden.

Courtney Wilson, May 23, 2023