India tell Samsung shrink-wrapped software is royalty

December 06 2011

An Indian high court has ruled that income from the sale of shrink-wrapped software is a royalty and therefore taxable.

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Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

December 08 2025

Woldenberg is CEO of Chicago toymaking company Learning Resources

December 08 2025

Lula, as he is commonly known, is Brazil’s president

December 08 2025

Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

December 08 2025

Perez is global practice leader of Alvarez & Marsal Tax

December 08 2025

Monaghan is CEO of the Fair Tax Foundation

December 08 2025

ITR Global Tax 50 2025: Gilles Roth

Roth is Luxembourg’s finance minister

December 08 2025

ITR Global Tax 50 2025: Dan Neidle

Neidle is director of Tax Policy Associates

December 08 2025

Zucman is an economist and professor at the Paris School of Economics

December 08 2025