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ThynkTax /Tax Reference /Case Laws /Sheraton - Marketing services

Sheraton - Marketing services

High Court·2009·TDS
Facts

Sheraton International providing marketing services to Indian hotel.

Issue

FTS character of marketing services under India-US DTAA.

Held

Standard marketing services without "make available" of technical knowledge do not constitute Included Services under Article 12(4)(b).

Ratio

Make-available test is restrictive - knowledge must be transferred enabling independent application.

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