Abstract
This article presents an analysis of the definitions of “fees for technical services” in India’s domestic tax law and double tax treaties. The author undertakes a comprehensive review of Indian case law interpreting the provisions of the Income Tax Act and tax treaties that deal with the taxation of income derived from the supply of technical services by non-residents. Using this analysis, the author proposes measures to fill the lacunae in the current OECD and UN model tax treaties, and thereby curb the tax leakage presently suffered by source states which import technical services.
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