Taxability of Online Market Research Reports under DTAA: IQVIA AG vs DCIT highlights a crucial ruling on whether payments for online research reports constitute “royalty” or “fees for technical services” under the India–Switzerland DTAA. The tribunal examined if access to standardized reports amounts to transfer of copyright or technical know-how. It held that mere access to copyright... https://www.skmcglobal.com/blog/taxability-of-online-market-research-reports-under-dtaa-iqvia-ag-vs-dcit