Make available condition for FTS

This ruling reinforces one of the most litigated principles in international taxation, the “make available” test under tax treaties. 

The Tribunal decisively reiterates that mere rendering of technical or consultancy services does not trigger FTS taxation unless the recipient is enabled to independently apply the underlying knowledge. 

The judgment is a strong reaffirmation that project-specific, non-transferable services fall outside FTS, even if technically sophisticated.