Part III: Qualcomm v. ACIT #Technology Supplement (CDMA)
Here I will be discussing the CDMA (‘Code Division Multiple Access’) tech. and its link with India. As legal analysts, we only need to understand that the link between a technology and its relation with the tax jurisdiction is relevant in determining tax liability. This has been discussed in detail in Part I (A&B). In other words, this piece is more of a supplementary piece for the enthusiastic reader who wishes to understand the underlying tech. to a greater depth …
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