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谷歌失去了6年之久,必须支付汇款征税谷歌爱尔兰
根据税务局,因为没有税扣除资金汇入谷歌谷歌印度在爱尔兰,这是一个明显的逃税行为。
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中心清理股权转换沃达丰的想法
“我们寻求一个坚定的承诺,Aditya Birla集团将经营公司,把必要的投资。圈子已经同意,因此我们同意转换。我们希望印度运营商市场+ BSNL,确保健康的竞争对于消费者来说,“电信部长Ashwini Vaishnaw说。
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坏消息对乐动扑克世界上最受欢迎的搜索引擎。周二,印度税务办公室在其six-year-long战役中占了上风谷歌印度在裁定将其他一些跨国公司的优先级。
裂谷欠它的起源和基金之间流动的安排谷歌印度和爱尔兰的全球巨头的办公室——管辖权以宽松的税收规则。
当所得税(它)部门在班加罗尔注意到谷歌印度多年来一直定期汇款一块广告收入来自印度谷歌爱尔兰,它把一个问号的事务。
根据税务局,因为没有税扣除资金汇入谷歌谷歌印度在爱尔兰,这是一个明显的逃税行为。
谷歌印度争议索赔,推出一系列的参数在六年上诉有关评估2007 - 08至2012 - 13。所有的上诉被所得税上诉法庭驳回了周二开办)说,“…assessee的意图(谷歌印度)以及吉尔(Google爱尔兰)的清晰和明显的,他们想要避免缴纳的税款在印度。这就是为什么,尽管的职责assessee付款时扣除税收吉尔,没有扣除税也没有任何许可是寻求支付金额(原文如此)。”
谷歌印度现在盯着税收需求1457卢比,总量已汇出谷歌爱尔兰期间进行审查。关键元素谷歌谷歌印度和爱尔兰之间的关系是“Adwords”计划——产品通过广告客户能够在谷歌网站上发布广告。
谷歌印度,谷歌国际有限公司的子公司,我们,是一个授权经销商谷歌Adwords计划印度广告商的爱尔兰。
谷歌印度曾解释说,谷歌爱尔兰没有知识产权转移到印度的手臂;只是经销商的广告空间,没有访问或控制运行Adwords的基础设施或过程的计划与平台上运行的服务器位于印度以外。
但根据税务法庭,因为谷歌印度使用的信息和专利技术从谷歌爱尔兰,汇款到外国实体是皇室,依法征税在缔约国家(印度)。
跨国公司的裁决可能成为基准(如谷歌爱尔兰),可能没有在印度建立一个永久的或物理的存在但却受到当地税务机关由于收入的眩光产生在印度。
“…的观点assessee(谷歌印度),使用客户数据,知识产权等,呈现服务相关工艺(信息服务提供商)是不正确的…在我们看来被支付的金额assessee谷歌爱尔兰使用专利发明,模型,设计、秘密配方,过程,等等。此外,付款人必须保持帐簿和扣除TDS(扣除税收来源)居民企业和非居民。没有单独的治疗设想下,付款人支付的非居民,”开办的班加罗尔的长椅上。
还读:谷歌推出“与谷歌支付”;合作伙伴与40多个支付供应商
谷歌印度认为这不是应付金额的“皇室”的性质在法律和India-Ireland避免双重征税协定(DTAA)。但是法庭没有印象。
字面意思“如果我们走的避免双重征税协定,那么肆无忌惮的人可能滥用条款,避免支付税收,“说订单。
裂谷欠它的起源和基金之间流动的安排谷歌印度和爱尔兰的全球巨头的办公室——管辖权以宽松的税收规则。
当所得税(它)部门在班加罗尔注意到谷歌印度多年来一直定期汇款一块广告收入来自印度谷歌爱尔兰,它把一个问号的事务。
谷歌印度争议索赔,推出一系列的参数在六年上诉有关评估2007 - 08至2012 - 13。所有的上诉被所得税上诉法庭驳回了周二开办)说,“…assessee的意图(谷歌印度)以及吉尔(Google爱尔兰)的清晰和明显的,他们想要避免缴纳的税款在印度。这就是为什么,尽管的职责assessee付款时扣除税收吉尔,没有扣除税也没有任何许可是寻求支付金额(原文如此)。”
谷歌印度现在盯着税收需求1457卢比,总量已汇出谷歌爱尔兰期间进行审查。关键元素谷歌谷歌印度和爱尔兰之间的关系是“Adwords”计划——产品通过广告客户能够在谷歌网站上发布广告。
谷歌印度,谷歌国际有限公司的子公司,我们,是一个授权经销商谷歌Adwords计划印度广告商的爱尔兰。
但根据税务法庭,因为谷歌印度使用的信息和专利技术从谷歌爱尔兰,汇款到外国实体是皇室,依法征税在缔约国家(印度)。
跨国公司的裁决可能成为基准(如谷歌爱尔兰),可能没有在印度建立一个永久的或物理的存在但却受到当地税务机关由于收入的眩光产生在印度。
“…的观点assessee(谷歌印度),使用客户数据,知识产权等,呈现服务相关工艺(信息服务提供商)是不正确的…在我们看来被支付的金额assessee谷歌爱尔兰使用专利发明,模型,设计、秘密配方,过程,等等。此外,付款人必须保持帐簿和扣除TDS(扣除税收来源)居民企业和非居民。没有单独的治疗设想下,付款人支付的非居民,”开办的班加罗尔的长椅上。
还读:谷歌推出“与谷歌支付”;合作伙伴与40多个支付供应商
谷歌印度认为这不是应付金额的“皇室”的性质在法律和India-Ireland避免双重征税协定(DTAA)。但是法庭没有印象。
字面意思“如果我们走的避免双重征税协定,那么肆无忌惮的人可能滥用条款,避免支付税收,“说订单。
Bad news for the world\u2019s favourite search engine. On Tuesday, the Indian tax office gained an upper hand in its six-year-long battle with Google India<\/a> in a ruling that would set a precedence for some of the other multinational companies.
The rift owes its origin to the arrangement and fund flow between Google<\/a> India and the global giant\u2019s office in Ireland \u2014 a jurisdiction known for its lax tax rules.
When the income-tax (I-T) department in Bengaluru noticed that for years Google India had been routinely remitting a chunk of the advertisement revenue generated from India to Google Ireland<\/a>, it put a question mark on the transactions.
The rift owes its origin to the arrangement and fund flow between Google<\/a> India and the global giant\u2019s office in Ireland \u2014 a jurisdiction known for its lax tax rules.
When the income-tax (I-T) department in Bengaluru noticed that for years Google India had been routinely remitting a chunk of the advertisement revenue generated from India to Google Ireland<\/a>, it put a question mark on the transactions.
<\/div><\/div>According to the tax office, since no tax was deducted by Google India while remitting funds to Google Ireland, it was a clear case of tax evasion.
Google India contested the claim, coming out with a barrage of arguments in six appeals pertaining to the assessment years 2007-08 to 2012-13. All the appeals were dismissed on Tuesday by the Income-Tax Appellate Tribunal (ITAT) which said, \u201c\u2026the intention of the assessee (Google India) as well as of the GIL (Google Ireland) is clear and conspicuous that they wanted to avoid the payment of taxes in India. That is why, despite the duty of the assessee to deduct the tax at the time of payment to GIL, no tax was deducted nor any permission was sought for paying the amount (sic).\u201d
Google India now stares at a tax demand on Rs 1,457 crore \u2014 the total amount that it had remitted to Google Ireland during the period under review. The key element of the relationship between Google India and Google Ireland is the \u2018Adwords<\/a>\u2019 programme \u2014 a product through which an advertiser is able to publish advertisements on the Google website.
![\"Google](\"https:\/\/st.etb2bimg.com\/Themes\/Release\/images\/responsive\/ettelecom-default.jpg\")
Google India, a subsidiary of Google International LLC, US, is an authorised distributor of the Adwords programme to Indian advertisers by Google Ireland.
Google India contested the claim, coming out with a barrage of arguments in six appeals pertaining to the assessment years 2007-08 to 2012-13. All the appeals were dismissed on Tuesday by the Income-Tax Appellate Tribunal (ITAT) which said, \u201c\u2026the intention of the assessee (Google India) as well as of the GIL (Google Ireland) is clear and conspicuous that they wanted to avoid the payment of taxes in India. That is why, despite the duty of the assessee to deduct the tax at the time of payment to GIL, no tax was deducted nor any permission was sought for paying the amount (sic).\u201d
Google India now stares at a tax demand on Rs 1,457 crore \u2014 the total amount that it had remitted to Google Ireland during the period under review. The key element of the relationship between Google India and Google Ireland is the \u2018Adwords<\/a>\u2019 programme \u2014 a product through which an advertiser is able to publish advertisements on the Google website.
Google India, a subsidiary of Google International LLC, US, is an authorised distributor of the Adwords programme to Indian advertisers by Google Ireland.
<\/div><\/div>Google India had explained that Google Ireland had not transferred the intellectual property rights to the Indian arm; that it was only a distributor of advertising space and had no access or control over the infrastructure or the process involved in running the Adwords programme with the platform running on servers located outside India.
But according to the tax tribunal, since Google India has used the information and patented technology from Google Ireland, the remittance to the foreign entity is royalty which, under law, is to be taxed in the contracting state (India).
The ruling could emerge as a benchmark for MNCs (such as Google Ireland) which may not have a permanent establishment or physical presence in India but nonetheless come under the glare of local tax authorities due to income generated in India.
\u201c\u2026the argument of the assessee (Google India) that it was only using customer data, IPR etc, for rendering the services relating to ITeS (Information Technology-enabled Services) is incorrect\u2026in our view amount was being paid by the assessee to Google Ireland for the use of patent invention, model, design, secret formula, process, etc. Further, the payer is required to maintain books of account and deduct TDS (tax deducted at source) for both resident as well as non-resident. No separate treatment had been envisaged under the Act, for the payer paying to a non-resident,\u201d said the Bengaluru bench of ITAT.
ALSO READ: Google unveils 'Pay with Google'; partners with over 40 payment providers<\/a><\/strong>
Google India had argued that the amount payable by it was not in the nature of \u2018royalty\u2019 under the law and the India-Ireland double taxation avoidance agreement (DTAA). But the tribunal was not impressed.
\u201cIf we go by literal meaning of double taxation avoidance agreement, then unscrupulous persons may misuse the provision and avoid payment of taxes,\u201d said the order.<\/div><\/div>
But according to the tax tribunal, since Google India has used the information and patented technology from Google Ireland, the remittance to the foreign entity is royalty which, under law, is to be taxed in the contracting state (India).
The ruling could emerge as a benchmark for MNCs (such as Google Ireland) which may not have a permanent establishment or physical presence in India but nonetheless come under the glare of local tax authorities due to income generated in India.
\u201c\u2026the argument of the assessee (Google India) that it was only using customer data, IPR etc, for rendering the services relating to ITeS (Information Technology-enabled Services) is incorrect\u2026in our view amount was being paid by the assessee to Google Ireland for the use of patent invention, model, design, secret formula, process, etc. Further, the payer is required to maintain books of account and deduct TDS (tax deducted at source) for both resident as well as non-resident. No separate treatment had been envisaged under the Act, for the payer paying to a non-resident,\u201d said the Bengaluru bench of ITAT.
ALSO READ: Google unveils 'Pay with Google'; partners with over 40 payment providers<\/a><\/strong>
Google India had argued that the amount payable by it was not in the nature of \u2018royalty\u2019 under the law and the India-Ireland double taxation avoidance agreement (DTAA). But the tribunal was not impressed.
\u201cIf we go by literal meaning of double taxation avoidance agreement, then unscrupulous persons may misuse the provision and avoid payment of taxes,\u201d said the order.<\/div><\/div>
Follow and connect with us on Twitter<\/a>, Facebook<\/a>, Linkedin<\/a>, Youtube<\/a><\/div>","NumberOfSentences":{"minfo":"19.0","minfoseo":"19-0"},"AutomatedReadabilityIndex":{"minfo":"14.0","minfoseo":"14-0"},"ReadabilityGradeLevel":{"minfo":"College","minfoseo":"college"},"HashCode":{"minfo":"-612686876","minfoseo":"-612686876"},"latestnewsflag":{"minfo":"1.0","minfoseo":"1-0"},"canonicalURL":{"minfo":"https:\/\/economictimes.indiatimes.com\/tech\/internet\/google-loses-6-year-battle-must-pay-tax-on-remittances-made-to-google-ireland\/articleshow\/61211492.cms","minfoseo":"https\/economictimes-indiatimes-com\/tech\/internet\/google-loses-6-year-battle-must-pay-tax-on-remittances-made-to-google-ireland\/articleshow\/61211492-cms"},"NumberOfCharacters":{"minfo":"3920.0","minfoseo":"3920-0"},"NumberOfWords":{"minfo":"624.0","minfoseo":"624-0"},"key":{"0":{"keyid":"1137004","value":"Tax on 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