Management support services not fees for technical services under tax treaty with Finland

By | November 3, 2016

Management support services not “fees for technical services” under tax treaty with Finland

 The Kolkata Bench of the Income-tax Appellate Tribunal held that no technology, know-how, or skills were made available by the taxpayer while rendering management support and other services to enable the Indian group company to function on its own without the taxpayer. Therefore, such services were not taxable as “fees for technical services” under a provision of the India-Finland income tax treaty. The case is: Outotec OYJ. Read an October 2016 report [PDF 313 KB] of  KPMG

Leave a Reply