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Your One Stop Solution to Taxation. Collaboration agreements are the order of the day. Indian companies enter into technical collaboration agreements with foreign ventures so as to bring in knowhow and expertise into India. These agreements stipulate the terms of the payment. Case Enduring character of the payment is no longer considered a test. The test can break down if the impact of the knowhow is only on running of business. But it will be capital .
EFIS 를 활용한 스마트한 연결결산 실무해설.