Taxation of copyright royalties in India : interplay of copyright law and income-tax / Ganesh Rajgopalan
2019
KNS1104 .G368 2019 (Map It)
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Details
Author
Title
Taxation of copyright royalties in India : interplay of copyright law and income-tax / Ganesh Rajgopalan
Published
Gurugram, Haryana, India : Oakbridge Publishing, 2019
Call Number
KNS1104 .G368 2019
ISBN
9788194031246 (paperback)
8194031249
8194031249
Description
xli, 264 pages ; 24 cm
System Control No.
(OCoLC)1131865200
Summary
This book provides a commentary on the law and practice relating to taxation of royalty payments. It deals with payments for transfer and use of copyright. It explores the concepts of the nature of copyrights, the varying consequences of ownership and licensing, copyright royalty under tax laws and treaties. It analyses the changes made to the OECD Model Convention Commentary on Article 12 in respect of software payments. And it discusses cases from US, UK, Poland, Canada and other countries and examines their relevance for taxation under the Indian law.
Bibliography, etc. Note
Includes bibliographical references (pages 261-264)
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