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Satyam Computer Services Limited v Commissioner of Taxation [2018] FCAFC 172

TAXATION – international taxation – double taxation agreement between Australia and the Republic of India (the Indian agreement) – interpretation of double taxation agreements - interaction between domestic tax law and double taxation agreements - where company resident in India for tax purposes – whether payments to the company that are royalties for the purposes of the Indian Agreement but are not otherwise royalties under Australian tax law are deemed to be Australian source income by reason of Article 23 of the Indian Agreement and ss 4and 5 of the International Tax Agreements Act 1953 (Cth) and therefore included in the company’s assessable income for Australian tax purposes 


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