Taxation of Copyright Royalties in India (2nd Edition)

Taxation of Copyright Royalties in India is a thematic commentary on the law and practice relating to taxation of copyright royalties. Thoroughly revised and enlarged to cover many new areas of study as well as significant developments in tax litigation, the 2nd Edition:

• Discusses copyright concepts and principles developed through judicial precedents impacting income taxation of copyright royalties.
• Provides a comparative study of Indian and foreign laws on copyright and neighbouring rights to understand the differing tax outcomes.
• Covers specific scenarios arising in payments for software, cinematographic films, broadcasts, and databases.
• Exhaustively discusses the software royalties’ controversy including,

1. Supreme Court Ruling in the Engineering Analysis Centre of Excellence
2. Treaty practices worldwide as well as the OECD and UN Model Commentaries and  proposed changes to the UN Commentary
3. Analysis of Tax Rulings issued by the Australian Tax Office.

• Analyses the copyright royalties’ issues in broadcasting and the internet.
• Discusses the cross-border tax issues arising from the territorial nature of copyright and the foreign work versus foreign copyright conundrum.
• Deliberates on the question of the applicable law, the relevance of choice of law principles and the contentious effect on income-tax.