TaxTonic #24: Royalty/ FTS - Legal Genesis & Taxation...!
- Year of Publication: 2023
- ISBN: 0
Episode Duration:
100 minutes
Episode Background:
'TaxTonic', a 'subscriber only' thought leadership series, is Taxsutra's endeavour to consistently deliver top notch technical content to it's readers. The labyrinth of tax rulings on convoluted transactions keeps the world of taxation unpredictable and ever-evolving. This series will feature engrossing presentations, incisive analyses and a deep-dive by the tax experts on burning issues & controversies. So, gear up for a 'tonic' to chisel your tax mind and challenge your wit.
Speakers:
- Mr. Sanjay Kumar (Deloitte India)
- Mr. S P Singh (Ex-IRS Officer)
Moderator:
Mr. Sachin Sastakar (Chartered Accountant)
What shall the episode cover?
The tax disputes on royalty or fee for technical services (FTS) are synonymous with international tax practice. One would wonder how these two streams of income developed to become a bone of contention between the taxpayers and Revenue authorities.
In this episode of TaxTonic, Taxsutra presents a panel discussion on the genesis and evolution of royalty as a legal concept over the years. The panelists comprehensively deal with a variety of transactions involving royalty and tax implications thereon and also cover the nuances of FTS. The broad contours of the panel discussion are:
1. Regulatory, Economic and Tax evolution of Royalty & FTS
2. Marketing intangibles controversy
3. Difficulty in valuation of intangibles
4. Implications of Make Available Clause
5. Impact of Beneficial Ownership and MFN Clause
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
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- Year of Publication: 2023
- ISBN: 0
Episode Duration:
100 minutes
Episode Background:
'TaxTonic', a 'subscriber only' thought leadership series, is Taxsutra's endeavour to consistently deliver top notch technical content to it's readers. The labyrinth of tax rulings on convoluted transactions keeps the world of taxation unpredictable and ever-evolving. This series will feature engrossing presentations, incisive analyses and a deep-dive by the tax experts on burning issues & controversies. So, gear up for a 'tonic' to chisel your tax mind and challenge your wit.
Speakers:
- Mr. Sanjay Kumar (Deloitte India)
- Mr. S P Singh (Ex-IRS Officer)
Moderator:
Mr. Sachin Sastakar (Chartered Accountant)
What shall the episode cover?
The tax disputes on royalty or fee for technical services (FTS) are synonymous with international tax practice. One would wonder how these two streams of income developed to become a bone of contention between the taxpayers and Revenue authorities.
In this episode of TaxTonic, Taxsutra presents a panel discussion on the genesis and evolution of royalty as a legal concept over the years. The panelists comprehensively deal with a variety of transactions involving royalty and tax implications thereon and also cover the nuances of FTS. The broad contours of the panel discussion are:
1. Regulatory, Economic and Tax evolution of Royalty & FTS
2. Marketing intangibles controversy
3. Difficulty in valuation of intangibles
4. Implications of Make Available Clause
5. Impact of Beneficial Ownership and MFN Clause
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
