摘要
2011年德里高等法院在亚洲卫星公司税案中确立的裁判观点,对印度法院审理电视信号卫星传输跨国所得类案件具有重要影响。目前印度法官普遍认为,外国卫星公司仅负责维护轨道上的卫星,不构成在印度实施经营活动;法律意义上的"使用"系指"权利的转让",外国公司若未实施转让卫星使用权的行为,则其就卫星传输服务取得的所得,不能认定为特许权使用费。
The decision that the Delhi High Court made in Asia Satellite Telecommunication Ltd. in 2011 has a significant impact on Indian courts in dealing with cases concerning the cross-border income from satellite transmission of TV signals. Nowadays Indian judges hold that a foreign satellite company only maintaining the satellite in the orbit is not regarded as carrying out business operations in India. In a legal sense, the term ＂use＂ means transferring of rights. If there is no transferring of the use right of the satellite, the income from satellite transmission service cannot be identified as royalty.
出处
《国际税收》
北大核心
2018年第6期59-63,共5页
International Taxation In China
关键词
印度所得税法
跨国营业利润
特许权使用费
电视信号卫星传输跨国所得
Indian Income Tax Act Cross-border business profit Royalty Cross-border income from satellite transmissionof TV signals
