Taxation of Copyright Royalties in India
- Year of Publication: 2019
- Edition: 1st
- ISBN: 9788194031246
Taxation of Copyright Royalties is a thematic commentary on the law and practice relating to taxation of royalty payments. The book deals with payments for transfer and use of copyright to give a sharply focussed view on the subject. It explores the concepts of nature of copyright; the varying consequences of ownership, licence and assignment of copyrighted works; copyright royalty under tax laws and treaties, and delves into the specific scenarios that arise in case of software, cinematographic films, broadcasts and databases. It also addresses questions of law owing to digitisation and internet and analyses the controversies surrounding characterisation of software payments made by the end users and the resellers.
The book analyses the changes made to the OECD Model Convention Commentary on Article 12 on Royalties in respect of software payments and also discusses the rich jurisprudence from the United States, United Kingdom, Poland, Canada and other countries, and examines their relevance for taxation under the Indian law. It is an insightful, thought provoking and a practical commentary and will be very useful to the practitioners, judges, academicians, researchers, policy-makers and the students of law and tax.
Ganesh Rajagopalan is a seasoned chartered accountant with 33 years of practice. He is expert in the areas of taxation and handles tax audits and litigationon income-tax and indirect tax matters. He has studied copyright and international trade laws from the perspective of how these impact tax. He is a proficient author with several published research papers in leading journals and conferences of national and international repute. Mr. Rajgopalan is an active participant and contributor to the knowledge building initiatives of leading professional bodies and research institutions including Bombay Chartered Accountants' Society and the Chamber of Tax Consultants. He was awarded the Heather Self Medal by Chartered Institute of Taxation, United Kingdom (CIOT) in 2013.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2019
- Edition: 1st
- ISBN: 9788194031246
Taxation of Copyright Royalties is a thematic commentary on the law and practice relating to taxation of royalty payments. The book deals with payments for transfer and use of copyright to give a sharply focussed view on the subject. It explores the concepts of nature of copyright; the varying consequences of ownership, licence and assignment of copyrighted works; copyright royalty under tax laws and treaties, and delves into the specific scenarios that arise in case of software, cinematographic films, broadcasts and databases. It also addresses questions of law owing to digitisation and internet and analyses the controversies surrounding characterisation of software payments made by the end users and the resellers.
The book analyses the changes made to the OECD Model Convention Commentary on Article 12 on Royalties in respect of software payments and also discusses the rich jurisprudence from the United States, United Kingdom, Poland, Canada and other countries, and examines their relevance for taxation under the Indian law. It is an insightful, thought provoking and a practical commentary and will be very useful to the practitioners, judges, academicians, researchers, policy-makers and the students of law and tax.
Ganesh Rajagopalan is a seasoned chartered accountant with 33 years of practice. He is expert in the areas of taxation and handles tax audits and litigationon income-tax and indirect tax matters. He has studied copyright and international trade laws from the perspective of how these impact tax. He is a proficient author with several published research papers in leading journals and conferences of national and international repute. Mr. Rajgopalan is an active participant and contributor to the knowledge building initiatives of leading professional bodies and research institutions including Bombay Chartered Accountants' Society and the Chamber of Tax Consultants. He was awarded the Heather Self Medal by Chartered Institute of Taxation, United Kingdom (CIOT) in 2013.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
