TMI BlogIndia-Belgium DTAA Article 12(3)(a) defines software payments as for copyrighted articles, not copyright itself.Scope of Article 12(3)(a) of DTAA between India and Belguim – the payment for software is for a copyrighted article and not copyright per se is not covered by the scope of payment for copyright - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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