Royalty

The concept of royalty is important under the Internaitonal tax law. In most of the cases, the right to tax royalty is allocated to both the state of residence of the payor and source State.

Fee for technical services under India USA DTAA would accrue only on receipt of the required approval from RBI

October 12, 2016 2 comments, on Royalty

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M/s Booz Allen and Hamilton (India) Ltd. & C. Kg (BAHI) is a foreign partnership firm, established in Germany. It had a branch office in India, through which, it carried certain management and consultancy services in connection with certain project works for Indian clients, part of which was done by its overseas group entities, including BAH USA.

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