Key Takeaways :
• Analysis of definitions in Income tax act and treaties
• Taxability under the act and treaties
• IRoyalty vs. Business income
• Illustrative Cases
• Judicial Precedents
Key Takeaways :
• Analysis of definitions in Income tax act and treaties
• Taxability under the act and treaties
• IRoyalty vs. Business income
• Illustrative Cases
• Judicial Precedents