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of <h1>Understanding Article 13 of the DTAA: Taxation Rules for Royalties and Technical Service Fees Explained</h1> Article 13 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State addresses the taxation of royalties and fees for technical services. These payments can be taxed in both the state where they arise and the state of the recipient's residence, with specific tax rate limits. Royalties are defined as payments for the use of intellectual property or equipment, while fees for technical services cover payments for consultancy or technical services. Exceptions apply, such as payments linked to permanent establishments or specific business activities. The article also addresses issues of excessive payments due to special relationships and potential misuse of the provisions.
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