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of <h1>India-Germany DTAA Article 11: Interest Taxation Rules, 10% Cap for Beneficial Owners, Exemptions for Government Entities.</h1> Article 11 of the Double Taxation Avoidance Agreement (DTAA) between Germany and India addresses the taxation of interest income. Interest arising in one Contracting State and paid to a resident of the other may be taxed in both states, but if the recipient is the beneficial owner, the tax in the source state is capped at 10%. Specific exemptions apply for interest paid to certain governmental and financial institutions in both countries. The article defines 'interest' and outlines exceptions where the standard provisions do not apply, such as when the interest is connected to a permanent establishment. Additionally, it addresses cases of special relationships affecting interest amounts.
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