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