Discover the essentials of the Article 12 taxation framework for Royalty and Technical Services. Learn step-by-step about tax implications, rights of taxation, and withholding rates.
This super friendly course dives into Article 12 of the Double Taxation Agreement, making tax stuff easy peasy! You’ll learn about royalties, tax rights, and how to calculate withholding tax rates without all that confusing jargon.
Learn how to interpret Article 12 - Royalty and Fee for Technical Services, Right of Source and Residence State to tax
The Course covers the taxes, that are applicable when a Non resident, who is a tax resident of any country, earns Royalty or Fee for technical Services (FTS) from another country. The course not only educates you on how to interpret this Article relating to the Double taxation avoidance agreement, it also covers what is Royalty/ Fee for technical services, what are the rights of the Source State (India in present course) to tax Royalty or FTS, rate of withholding taxes to be applied in Source State , what would be the implications if excess royalty/ FTS is paid to a related party and several other topics. The Course should take a total of 2 hours to complete. This course outlines the process of understanding taxation of Royalty/ FTS on a step by step basis, and is a enabling tool to learn the subject.
Understand which payments amount to Royalty and Fee for Technical Services
Identify the Rights of Source State (India) and State of Residence to tax Royalty and Fee for Technical Services
Apply steps to be followed to ascertain Tax implications on Royalty and Fee for Technical Services and ascertaining withholding tax rates in Source State (India)
29 Lectures
I am an expert in International Taxation , M&A tax , UAEÂ Economic Substance Regulations and Tax structuring . Â I have worked with KPMG as a Director in Indian practice helping large number of MNC, as well as domestic companies in the are of Inbound Investments, Outbound acquisition, cross border tax structuring, amalgamation, demerger, business sale amongst others. I have...
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