Included services: clarified tests and exclusions for taxing technical and consultancy fees under the US-India treaty.

The Protocol clarifies PE timing and short term activity aggregation, mandates a minimum deduction for executive and administrative expenses no less than Indian law, confirms that income attributable to a PE or fixed base is taxable where situated even if payments are deferred, limits Article 14 coverage to profits taxed in the United States on a net income basis, explains US taxation and a cap on taxes for fees for included services, elaborates the Article 12 tests distinguishing ancillary/subsidiary services and services that make technology available, lists exclusions under paragraph 5, records absence of a tax sparing credit at signature, and sets a four part habitual agent test.

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