[ compiled answer ]
law as at 14 Aug 2026 · settled
What does 'make available' mean in the India–US FIS article?
The compiled answer
The treaty's own MoU (15 May 1989) supplies the test: technology is "made available" when the person acquiring the service is ENABLED TO APPLY it. Two per-se negatives follow: that the service REQUIRES technical input from the provider does not make technology available, and using a product which EMBODIES technology does not either. The MoU lists engineering services, architectural services and computer software development as categories that generally do. India–UK Art 13(4)(c) is verbatim identical in its operative words. Application divides the case law: De Beers (Kar HC 2012) and Guy Carpenter (Del HC 2012) for taxpayers; Centrica (2014) and CIT v. Ernst & Young U.S. LLP (Del HC, 18 Jun 2026) for the revenue.
Pinpoint
MoU to Article 12(4)(b), India–US DTAA (15 May 1989)
String-verified quote
“technology will be considered "made available" when the person acquiring the service is enabled to apply the technology”
source: attachment:IN-US.ART12 — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/make_available_test_us_mou.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)