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Mrunal http://mrunal.org [Economy] Nokia Tax Row: Royalty Payment, Chennai Plant, Finland DTAA, Microsoft Takeover, UNICITRAL, TDS, Withholding Tax explained Posted BySupport StaffOn 15/05/2014 @ 11:54 pm In Economy | 81 Comments Prologue Royalties: Drain of wealth #1: Quantitative restriction on royalties #2: Tax on Royalties paid Royalties: TDS (Tax deduction at source) What Happened in Nokia Royalty case? Timeline: Nokia Royalty Case Nokia’s excuses Nokia’s current legalstrategy UNCITRAL / Nokia BIPA JayaLalitha’s problem? Mock Questions Prologue Update I had to make some fixes in the site theme. IF the site is not displayed properly in your browser – clear cache (control+shift+del key together). for more troubleshoot click me UPSC (Mains) General Studies Paper 2: Write a note on the structure and functions of UNCITRAL. Interview questions: What do you know about the tax controversy of Nokia’s Chennai plant? How is Nokia’s tax dispute different or similar to VodafoneHutch controversy? Will this affect takeover by Microsoft? Royalties: Drain of wealth Whenever MNCs setup subsidiary companies in 3 rd world countries, they keep design patents in first world Headquarter in USA, UK etc. Example, in case of Nokia, all design patents, software patents are held by main “boss” company in Finland. So, whenever Nokia’s subsidiary companies in India, Pakistan or Somalia manufacture any handset=> royalty is paid to its parent company in Finland. After subtracting such royalty payment, staff salary, lightbill, office rent, raw material cost etc.=> profit left. Higher the royalty=less profit for subsidiary (Indian) company= less corporate tax for Indian government and dividend to Indian shareholders (if any.)

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Nokia Tax dispute in India

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  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 1/9

    Mrunalhttp://mrunal.org

    [Economy]NokiaTaxRow:RoyaltyPayment,ChennaiPlant,FinlandDTAA,MicrosoftTakeover,UNICITRAL,TDS,WithholdingTaxexplainedPostedBySupportStaffOn15/05/2014@11:54pmInEconomy|81Comments

    PrologueRoyalties:Drainofwealth#1:Quantitativerestrictiononroyalties#2:TaxonRoyaltiespaidRoyalties:TDS(Taxdeductionatsource)WhatHappenedinNokiaRoyaltycase?Timeline:NokiaRoyaltyCaseNokiasexcusesNokiascurrentlegalstrategyUNCITRAL/NokiaBIPAJayaLalithasproblem?MockQuestions

    PrologueUpdateIhadtomakesomefixesinthesitetheme.IFthesiteisnotdisplayedproperlyinyourbrowserclearcache(control+shift+delkeytogether).formoretroubleshootclickme

    UPSC(Mains)GeneralStudiesPaper2:WriteanoteonthestructureandfunctionsofUNCITRAL.Interviewquestions:WhatdoyouknowaboutthetaxcontroversyofNokiasChennaiplant?HowisNokiastaxdisputedifferentorsimilartoVodafoneHutchcontroversy?WillthisaffecttakeoverbyMicrosoft?

    Royalties:DrainofwealthWheneverMNCssetupsubsidiarycompaniesin3rdworldcountries,theykeepdesignpatentsinfirstworldHeadquarterinUSA,UKetc.Example,incaseofNokia,alldesignpatents,softwarepatentsareheldbymainbosscompanyinFinland.So,wheneverNokiassubsidiarycompaniesinIndia,PakistanorSomaliamanufactureanyhandset=>royaltyispaidtoitsparentcompanyinFinland.Aftersubtractingsuchroyaltypayment,staffsalary,lightbill,officerent,rawmaterialcostetc.=>profitleft.Highertheroyalty=lessprofitforsubsidiary(Indian)company=lesscorporatetaxforIndiangovernmentanddividendtoIndianshareholders(ifany.)

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 2/9

    TopreventthisDrainofwealththroughroyalties,IndianGovernmentusestwomethods:

    QuantitativerestrictiononroyaltiestaxonforeignparentthatearnsroyaltiesLetscheckthemonebyone:

    #1:QuantitativerestrictiononroyaltiesProductSalesoccurringon

    maximumroyaltythatcanbepaidtoforeignparentifforeigncompanygaveustechnologytransfer

    ifnotechnologytransfer

    Indiansoil 5% 1%Exportedabroad 8% 2%Inotherwords,ifforeigncompanytransferstechnologytoitsIndiansubsidiaryweallowthemtotakebackmoreroyaltiesasagestureofgoodwill.Maximum8%meansifoneNokiaphonesellsforRs.1000,thenNokia(India)cansentupto80rupeestoitsFinlandparent,asroyaltypayment.

    #2:TaxonRoyaltiespaidWhenIndiansubsidiarysendsroyaltyca$htoforeignparent,Theforeignparentcompanyhastopay(direct)taxonit.(becausethisisonetypeofincomeearnedfromIndia.)

    TDSonRoyaltiesvariesasperDTAARoyaltytaxonforeigncompany

    ifIndiahasDoubletaxationavoidanceagreement(DTAA)withthatcountry

    10%(IncaseofFinland)1520%(incaseofUSA)

    IfIndiadoesnthaveDTAAwiththatcountry 25%

    Royalties:TDS(Taxdeductionatsource)

    TaxonRoyaltyPayment(intheory)

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 3/9

    LetsassumeNokiaIndiasoldhandsetsworthxyzcroreandhastopayRs.25,000croretoFinlandparentasroyaltyforthesoftwarepatentsinthosemobilephones.

    TaxonRoyaltyPayment(inRealLife/TDS)

    INTHEORY INREALLIFE(TDS)

    FinlandCompanyreceivesRs.25,000crore.FinlandCompanysends10%royaltytaxtoIncometaxdepartmentofIndia.(=Rs.2500crore)

    NokiasIndiancompanywithholdstheRs.2500croreroyaltytax.SendsitdirectlytoourIncomeTaxdepartment.Theremaining25000minus2500=Rs.22,500crorerupeesaresenttoFinlandparentasroyaltypayments.ThisTDStaxdeductionatsource.Americanscallittaxwithholding.NewspapersusethesetermsinterchangeablysometimesTDS,sometimeswithholdingtax.

    WhatHappenedinNokiaRoyaltycase?NokiaFinlandownsthepatentformobilesoftwareusedinNokiaGSMhandsets.Between2006to2013,NokiaIndiasent5billionDollars(=~25,000crorerupees)toitsFinlandparentasroyaltypaymentforthatsoftware.ObviouslyIncometaxdepartmentdeserves10%TDSonthis=Rs.2500crores.(asperDTAAwithFinland.)Numbersnotimportant.Hindusays2080,Hindusometimesevensays21000crore(i.e.approx.totalamountsent).DeccanChroniclesaysRs.25,000croredisputeand10%=2500asTDSliability.Ipick2500becauseitseasytoremember.

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 4/9

    Anywayswhoneedstopaythisamount?NokiaIndia.(recalltheTDSconceptwejustlearned,senderhastowithholdmoney.)ButNokiaIndiadidntcutTDS.NokiaIndiadidntpayourIncomeTaxdepartmentRs.2500croresastaxonroyaltypayment.hencethiscontroversy.SinceNokiadidnotpaytaxesontime,ITdepartmentputs100%penalty+interestrate=nowmorethan6500croreneedstobepaid.(asofDec2013)

    Timeline:NokiaRoyaltyCase1995 NokiabeginsoperationsinIndia.SetsupofficesinMumbai,Chennaietc.

    2006NokiastartsFactoryinTamilnadusSriPerumbudurSEZnearChennai.(hencenewspaperscallitChennaifactoryorChennaiplant.)

    2010 IndiaandFinlandsignsDoubleTaxationavoidanceagreement(DTAA)

    2013,Jan.

    IncometaxofficialsraidNokiasfactoryinSriPerumbudurSEZ.TheydemandRs.2080croreastaxonroyaltypayments.Nokiadidnotcomply.ITdepartmentfreezesthebankaccountsofNokia

    2013,Sept.

    MicrosoftagreestobuyNokiafor7.2billionUSD.

    2013,Dec.

    DelhiHCfreezesNokiaIndiasassets,inotherwordstheycannotbetransferredtoMicrosoft.ButNokiaIndiacomeswithJugaad,wellkeepChennaiplantoutoftheMicrosoftdealITdepartmentdigsdeeperandfindsanotherTDSfraudincopyrightspayments.Totalliability:6500insoftwareroyalty+4500incopyrightpaymenttoanothercorp.ofNokia

    2014,May

    NokiasendslettertoMohanforresolvingthismatterunderFinlandIndiaBilateralInvestmentTreaty(BIT).

    Nokiasexcusesyes,IndiaFinlandDTAApermits10%TDSonRoyaltiesBUTMobilesoftwarearenotlistedinthatRoyaltydefinitionunderDTAA.Forus,mobilesoftwareisarawmaterial,sohowcanyoudemandtaxonmoneypaidtopurchaseitfromFinland?SinceourfactoryisinSEZ,wedontneedtocutTDSonroyaltypaymentstoFinland.AtmaxwellpayyouRs.3000crorestoresolvethistaxdispute.WevealsoplayedroleinIndiasgrowthstory.Wegaveemploymenttomorethan30,000Indians.InChennaiplantalone,8000peoplework,20%ofthemwomen.(Againnumbersnotimportant,sometimesHindusays8000,sometimesitsays6500.)Weveinvestedmorethan650millionEurosinIndia.Wearenotascamcompany.ButIFyoucontinuetreatingMNCgiantslikeNokiaandVodafoneasscamcompanies,thenitllreduceincomingFDItoIndia.

    NokiascurrentlegalstrategyIfNokiasChennaiplantisauctioned=itllbarelyfetchRs.20003000crores.ButIfNokiahonestlypaysTDS(penalty+interest)toITDept=morethan6500crores.

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 5/9

    Therefore,Nokiaispreparedfortheworstpossiblescenario:letthecasecontinueincourttaarikhpetaarikh.Ifwearedefeated,wellonlylosetheChennaifactory.Stillour6500MINUS3000=3500croreswillbesaved.Therefore,NokiahaskeptChennaiplantoutsidetheMicrosoftDeal.Meaning,MicrosoftwilltakeoverNokiasallfactories,offices,staffBUTnotChennaiplant.Nokiahasevenofferedvoluntaryretirementscheme(VRS)toChennaifactoryworkers.TheyllalsogetentrepreneurshiptrainingunderNokiasBridgeprogram.ChennaiplantwillcontinueproductionasSubcontracter/outsourcedfactory.TheyllsupplyhandsetstoMicrosoftownedNokiabrand.So,evenifNokiaisdefeatedinIndiancourt,Microsoftwillhavenolegalliabilities,noobligationtogivethetaxmoney.Andfinally,somemiracle(orsuitcasebaazi)couldhappenandnewlyelectedgovernmentmaygiverelieftoNokia,andwholematterwillbeputincoldstorage.

    UNCITRALMay2014:NokiasendslettertoMohanforresolvingthisroyaltytaxmatterunderFinlandIndiaBilateralInvestmentTreaty(BIT).ThisBITtreatyprovidesthatifdisputecannotberesolvedinthreemonthsafternoticeTHEN

    OptionA

    Partycanapproachlocalcourt=>wealreadylearnedNokiaspresentstrategyhere.(akaTaarikhpeTaarikh,atmaxauctionthefactory).AND/OR

    OptionB

    PartycanapproachforarbitrationunderUNCITRAL.

    UNCITRALisalsoinnewsbecauseofVodafonesneverendinglegaldisputes.Therefore,UNCITRALbecomesimportantforUPSCgeneralstudiespaperIIlastpointofsyllabusImportantInternationalinstitutions,agenciesandforatheirstructure,mandate.

    MockQuestionQ.WriteanoteonthestructureandfunctionsofUNCITRAL(200words)

    UnitedNationsCommissiononInternationaltradelawisthecorelegalbodyofUNsetupinlate60s.(1966)

    Structure:

    60memberselectedfromUNGA(GeneralAssembly)Term:sixyears.Halfofthemembersexpireeverythreeyears.ElectionQuotastoensuregeographicalrepresentationfromentireworld.Indiaisalsoamember.Itstermwillexpirein2016.UnlikeIMF,heretheMembersdonthavetobearadditionalfinancialburden.UNCITRALsbudgetisentirelypaidbyUNGeneralAssembly.EvenNonmemberstates,international/regionalbodiescanparticipateAnnualsessions@NewYorkandViennaalternatively.Decisionbyconsensusratherthanvoting.Functions

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 6/9

    Reducelegalobstacles,facilitatesmoothflowofinternationaltradeandinvestmentharmonizetradelawsofallcountriesDraftsmodeltradelawsonimportexport,internationalpayment,ecommerce,internationalarbitration,publicprocurementetc.Helpsmembercountriestoadoptthem.Coordinationwithotherinternational,regionalandnationalbodiesfortradelaws.Draftsrulesforarbitrationfordisputeresolution.Parties(companiesorstates)canusetheserulesasguidingprinciplestosettletheirdisputes.Otherthanthat,UNCITRALitselfdoesntappointarbitratorsorprivatejudgestosortanydisputes~210words.

    SidenotesQuotasysteminUNCITRALelection

    GEOGRAPHICALREGIONQUOTASEATSAfrica 14Asia 14EastEurope 8WestEurope 14LatinAmerica+Caribbean 10Totalmembership 60

    JayaLalithasproblem?

    JayalalithademandstaxsayingNokiadidnotfurnishExportPROOFs!

    SofarwelearnedwhatsChindusproblem(=NokiaIndiadidnotcutTDSonRoyaltypaymenttoFinland)=>UNCITRAL.ButevenTamilnadugovernmenthassentaseparatenoticetoNokiaIndia.So,whatsJayalalthasproblem?Ans.VATevasion.WelearnedthatNokiasfactoryislocatedinSriPerumbudurSpecialeconomiczones(SEZ).

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 7/9

    InSEZ,factoriesaregiventaxreliefforafirstfewyears.Accordingly,Nokiawasgivenfollowingtaxreliefs/conessions:(Central)TAXIFHANDSETSAREEXPORTEDExciseduty 0%ExportDuty 1%ButthesetaxreliefsapplyONLYifNokiaIndiashandsetsareexportedabroad.IftheyresoldindomesticIndianmarket,thenTamilnadugovernmentcandemandValueAddedtax(VAT).Jayalathia(TNgovernment)

    NokiaIndiahasnotgivenusproofthatallhandsetswereexported.WebelievemanyweresoldindomesticIndianmarket.Thereforewedemand~2400croresasVAT

    Nokiasexcuse

    documentproofs=nearly16lakhpages.Obviouslywecantsendthemall.Bettersendyourofficialstoinspectitinouroffice!

    April2014,MadrasHighcourtorder

    NokiaIndiawillhavetodeposit10%=240crores.Tamilnaducommercialtaxdepartmenthavetoinspectrecordsandpassorder.GKRajivSuri NOKIACEOfromManipaluniversity.SatyaNadellaMicrosoftCEO.Bytheway,hisfatherwasanIAS.Helsinki capitalofFinland

    MockQuestionsQ1.WhichofthefollowingisanillustrationofTaxwithholdingNorms?

    AfterreceivingroyaltiesfromitsIndiansubsidiary,NokiaFinlandsendstaxproceedstoIndiangovernment.WhilesellingABCCompanytoVodafoneLondon,HutchHongkongwithholdsxyzcroresasCapitalgainstax(CGT)andpaystoIndiangovernment.WhilebuyingABCCompanyfromHutchHongkong,VodafoneLondonwithholdsxyzcroresasCapitalgainstax(CGT)andpaystoIndiangovernment.NoneofaboveQ2.WhyareNokiaIndiaandIncometaxdepartmentinvolvedinacourtlitigationjustbeforetakeoverbyMicrosoft?

    BecausewhilesellingthecompanytoMicrosoft,Nokiadidnotpaycapitalgainstax(CGT)toITDepartmentofIndia.BecausewhilebuyingthecompanyfromNokia,Microsoftdidnotwithholdcapitalgainstax(CGT)forITdepartmentofIndia.BecauseNokiaFinlandsolditssharesofNokiaIndialtd.toMicrosoftviaapostofficecompanyinCaymanIslandstoevadecapitalgainstax(CGT)fromITdepartmentofIndia.NoneofAbove.Q3.ConsiderfollowingstatementsabouttheTaxonRoyaltiespaidtoforeign

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 8/9

    entities.

    ItisanexampleofIndirectTaxInreallife,itiscollectedfromthereceiverandnotfromthesender.Itis100%exemptedincaseofroyaltiessenttocountriesthathaveDTAAagreementwithIndia.Itis100%exemptedincaseofroyaltiessenttoNRIauthorsthatpayregularIncometaxinIndia.Answerchoices

    only1and3only2and3Only1,3and4.NoneQ4.CorrectstatementsaboutUnitedNationsCommissiononInternationaltradelaw.

    AllthememberstatesofIMFareexofficiomembersofUNCITRAL.IndiasmembershiptoUNCITRALexpiredinJanuary2014.OnlysovereignstatescanapproachUNCITRALforarbitration.Noneofabove.Q5.WhenNokiaorVodafonesayswewantarbitrationunderUNCITRALtosettleourtaxdisputewithIndiangovernment,itmeans___.

    WewantourcasetobeheardatUNCITRALsinternationaltradelawcourtlocatedinVienna.WewantUNCITRALappointedForeignJudgetoresolvethedispute.WewantUNCITRALsexecutivebodytosettlethiscase.NoneofaboveOfficialanswersC:thebuyerhastowithholdtax&paytogovernment.TDS=taxwithholdingnorm.D:Noneofabove.Nokia=royaltyTDSmatterD:None.AllstatementsarewrongD:NoneofaboveD:NoneofaboveVisitMrunal.org/EconomyFormoreonMoney,Banking,Finance,TaxationandEconomy.

    ArticleprintedfromMrunal:http://mrunal.org

    URLtoarticle:http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained.html

    Copyright2014Mrunal.Allrightsreserved.

  • 5/2/2015 MrunalExplained:NokiaTaxRow,Chennaiplantcontroversy

    http://mrunal.org/2014/05/economynokiataxrowroyaltypaymentchennaiplantfinlanddtaamicrosofttakeoverunicitraltdswithholdingtaxexplained. 9/9


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