Satyam Computer Services Limited v Commissioner of Taxation

[2018] FCAFC 172

Full Court of the Federal Court11 October 2018

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Catchwords

1. Taxation
1. international taxation
1. double taxation agreement between Australia and the Republic of India (the Indian agreement)
1. interpretation of double taxation agreements - interaction between domestic tax law and double taxation agreements - where company resident in India for tax purposes

Quick Take

Article 23 source of income provisions in double taxation agreements deem royalty payments to foreign residents (classified as royalties under the agreement but not under domestic law) to have an Australian source, making them assessable income under s 6-5(3)(a) of the ITAA 1997.