Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Tech Mahindra Limited v Commissioner of Taxation [2016] FCAFC 130 Appeal from: Tech Mahindra Limited v Commissioner of Taxation [2015] FCA 1082
File number: NSD 1699 of 2015
Judges: ROBERTSON, DAVIES AND WIGNEY JJ
Date of judgment: 22 September 2016
Catchwords: TAXATION – allocation of taxing rights – interaction between Art 7 and Art 12 of the Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 1991 [1991] ATS 49 –– operation of Art 7 "business profits rule" – operation of Art 12 "the royalties provision"– whether Art 12(4) on its proper construction applied to royalties – whether source State has a right to tax royalties under Art 7 or Art 12
Legislation: Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income 1991 [1991] ATS 49, Art 7 and Art 12 International Tax Agreements Act 1953 (Cth), s 11Z Vienna Convention on the Law of Treaties [1974] ATS 2, Art 31
Cases cited: McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134; [2005] FCAFC 67 Task Technology Pty Ltd v Federal Commissioner of Taxation (2014) 224 FCR 355; [2014] FCAFC 113
Date of hearing: 9 August 2016
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate