Cloud Computing Services Rendered by Amazon Web Services to customers in India do not fall within “FIS” under Article 12(4)(b) of the India-USA DTAA: ITAT [Read Order]

Cloud - Services - Amazon -Web -Services - customers -India-USA -DTAA-ITAT-TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the cloud computing services rendered by Amazon web services to customers in India do not fall within the Fee for Technical Services (FTS) under Article 12(4)(b) of the India-USA DTAA. The assessee is a foreign company and a tax resident of USA. The…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader