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Tag results for 'Supreme Court'

More ‘Americanization’ of discovery? The fate of Section 1782 remains unsettled

In recent years international lawyers have grown increasingly concerned about the burdensome ‘Americanization’ of discovery in global disputes. The United States Supreme Court recently lost an opportunity to decide the fate of one of the most direct forms of such ‘Americanisation’ – whether parties in private commercial arbitration can seek discovery in US courts under Section 1782. Divisive litigation over Section 1782 will now continue until the Supreme Court resolves the issue and the circuit split.

Released on Oct 8, 2021

Indian Supreme Court decision on characterisation of software payments

The Supreme Court of India has recently rendered its decision in Engineering Analysis Centre of Excellence v The Commission of Income Tax & Anr, finding that the amount paid by resident Indian end-users or distributors to non-resident computer software manufacturers or suppliers, as consideration for the resale or use of computer software, cannot be characterised as ‘royalty’ (that is, the use of copyright in the computer software) under Article 12 of the Tax Treaties.

Released on Jun 2, 2021