La tassazione delle royalties alla luce della più favorevole interpretazione per il contribuente delle norme interne e internazionali (in nota all'ordinanza J & P Coats Ltd. V. CIT, IT(IT)A N° 11/Bang/2014 del 29 novembre 2021)

The Indian Income Tax Appellate Tribunal (“ITAT”), based in Bangalore, with order n° 11/Bang/2014, of November 29, 2021, ruled on the taxation of royalties in India in relation to the large definition of the latter introduced in the Income Tax Act in 2012 and the Income Tax Treaty concluded between United Kingdom and India in 1993. In particular, the ITAT declared, in favour of the taxpayer, that in this case the large definition of royalties cannot be applied to the amounts paid by the Indian company group to the British society.