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Edited version of private advice
Authorisation Number: 1051784890449
Date of advice: 9 July 2021
Ruling
Subject:Definition of royalty under the Indian DTA
Question 1
Is Overseas Co beneficially entitled to payments made to Overseas 1 Co and Overseas 2 Co for Overseas Co's services provided to Australian customers according to Article 12(1) of the relevant Double Taxation Agreement (DTA) for the substituted accounting years ended DDMMYYYY and DDMMYYYY?
Answer
No.
Question 2
Are the payments made to Overseas Co by Aus Co for Overseas Co's services provided to Australian customers, royalties as defined by Article 12(3)(g) of the relevant DTA for the substituted accounting years ending DDMMYYYY to DDMMYYYY?
Answer
No.