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政府可能会调整税法从外国公司购买软件

政府可能考虑调整国内税法克服最近最高法院判决,说付款到本地用户购买软件从外国公司或经销商不能作为皇室征税。

政府可能考虑调整国内税法克服最近最高法院判决,说支付本地用户从外国公司或购买软件分销商不能作为皇室征税。

执政党从源,不允许扣除税款等支付意味着几个跨国公司现在可以声称几百卢比的卢比从印度政府退款。两个人有直接了解的人士称,提议正在讨论修改国内法律允许税务部门继续目前的立场。

“让某些变化所得税法第90节的表,“一个人有直接了解的人士说。部分基本上谈论印度与其他国家签订的税收协定。政府也可以或者修改知识产权、版权法规,他说。“有一个组合,可以做的事情。如果能够表达这个词版权在印度税法,然后在没有任何税收条约中相同的概念的定义,国内法律为准,”另一位知情人士表示。

SC执政本质上谈论什么是版权和如何或是否可以征税。税务专家表示,政府将很难使这种变化,这可能会导致进一步的诉讼。“最高法院判决在这个问题上非常良好,符合全球版税的解释;不需要做任何修改。此外,即使政府希望改变,它不会是可行的,不能单方面覆盖税收协定,这将不会叠加法,”首席执行官负责人Dinesh Kanabar, Dhruva顾问。

SC统治进入什么是版权的细节。“居民企业印度最终用户/经销商非居民支付的金额计算机软件制造商/供应商,考虑转售/使用的计算机软件,通过eula(最终用户许可协议)/分销协议,不支付版税的使用计算机软件版权,这同样不产生任何收入应税在印度,“执政的说。一些税务专家说政府可能想等待这一个,因为它可以重新协商税收条约本身。

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The government may be exploring options to tweak the domestic tax law to overcome a recent Supreme Court<\/a> judgement that said payments<\/a> made by local users<\/a> for the purchase of software from foreign companies or distributors cannot be taxed as royalty.

The ruling that disallowed the deduction of tax at source on such payments would mean that several multinationals can now claim hundreds of crores of rupees in refunds from the Indian government. According to two people with direct knowledge of the matter, a proposal is being discussed to make changes in domestic laws that could allow the
tax department<\/a> to continue with its current stand.

\u201cMaking certain changes to Section 90 of the Income Tax Act is on the table,\u201d one of the persons with direct knowledge of the matter said. The section essentially speaks about India\u2019s tax treaties with other countries. The government could alternatively also make changes to the intellectual property or copyright regulations, he said. \u201cThere is a combination of things that could be done. If one could articulate the word copyright in Indian tax laws, then in absence of any definition of the same concept in tax treaties, domestic laws shall prevail,\u201d another person close to the development said.