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Case studies on royalty & fts dt.23 5-09

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P P Shah & Associates
P P Shah & Associates
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Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: paresh@bom3.vsnl.net.in Certificate Course on International Taxation by WIRC of ICAI Case Studies on Royalty & Fees for Technical Services
OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning of Royalty ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning of Royalty Cont’d…. ,[object Object],[object Object],[object Object],[object Object]
Meaning of Royalty – Comparison and Variance ,[object Object],[object Object],[object Object],[object Object],[object Object]
Comparison & Variance Cont’d…. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Definition: Fees for Technical Services (FTS) ,[object Object],[object Object]
FTS – Comparison and Variance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning - FTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FTS: Concept of Fees for included Services ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FTS: Concept of Fees for included Services Cont’d…. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Taxation of Royalty and FTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Case Study I ,[object Object],[object Object],[object Object],[object Object],[object Object]
Case Study II ,[object Object],[object Object],[object Object],[object Object],[object Object]
Case Study III ,[object Object],[object Object],[object Object]
Case Study IV ,[object Object],[object Object],[object Object]
Case Study V ,[object Object],[object Object],[object Object]
Case Study VI ,[object Object],[object Object]
Fees for Included Services (FIS) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Nature of Payments & its Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object]
Nature of Payments & its Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object]
FIS - Examples ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
FIS - Examples Cont’d…. ,[object Object],[object Object]
Application of Tax Treaty & Approach ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Thank You

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Case studies on royalty & fts dt.23 5-09

  • 1. Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: paresh@bom3.vsnl.net.in Certificate Course on International Taxation by WIRC of ICAI Case Studies on Royalty & Fees for Technical Services
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