Article 12 | Royalties | OECD Model Tax Convention

 

Have you ever heard about a beautiful tax planning taking you to the courtroom? A meticulously arranged business structure will still fail when taxmen with his creative interpretation, derail it. Business conglomerates around the world have entangled into dramatic case laws while trying to infuse ‘royalty’ income in business planning and tax efficiency. What makes … Continue reading Article 12 | Royalties | OECD Model Tax Convention