In a recently published decision, the Ahmedabad Tax Appellate Tribunal held that the most favored nation (MFN) clause of the 1988 India-Dutch tax treaty incorporates the make available clause of the 1989 India-U.S. tax treaty concerning the definition of fees for technical services (FTS). The case involved a Netherlands BV (NBV) providing basic refinery package services in India. NBV claimed 50% of the fees received for the services as fees for commercial services, which according to NBV are non-taxable as FTS because the nature of those services does not make available technical knowledge, experience, skill, know-how, or processes, or consist...