Page 21 - F6 Slide - Taxation - Lecture Day 2 Class

Special Inclusions

• Compensation for imparting knowledge

• Amounts received for imparting or

undertaking to impart any scientific ,

technical, industrial or commercial knowledge

or information or

• Assistance or service in connection with the

utilisation or application of such knowledge or

information.

• Also called payments for know-how.

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