International Tax - Royalty and Fee for Technical Services

International Tax - Royalty and Fee for Technical Services

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. 

Learn how to interpret Article 12 - Royalty and Fee for Technical Services, Right of Source and Residence State to tax

Url: View Details

What you will learn

• 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)

Rating: 4

Level: Intermediate Level

Duration: 3 hours

Instructor: Arinjay Kumar Jain