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SC decision: Software payments to non-resident companies are not taxable as royalties

The Supreme Court put an end to a protracted debate on March 3, 2021. The decision was made by ruling that payments made to non-residents for the purchase of software cannot be taxed as royalties. This means that instead of the 10% royalty tax that the Indian buyer has hitherto been required to withhold, the …

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Incentive Stock Options - US

Incentive Stock Options (ISOs)- US Tax Implications​

US Companies issue various forms of equity compensation including restricted stock units (RSUs), incentive stock options (ISOs) and non-qualified options (NQOs). For early and growth-stage companies, ISOs are the most common form of equity compensation. Incentive stock options (ISOs) give an opportunity to have ownership in the company. Though ISOs have a favourable tax treatment …

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