Interest on bonds may be taxed only in the source territory under the DTAA, limiting taxation to the source jurisdiction. Interest derived by a resident of one Contracting State from bonds, securities, notes, debentures or any other form of indebtedness issued in the other Contracting State may be taxed only in that other territory, assigning the exclusive right to tax such interest to the State in which it arises.
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Provisions expressly mentioned in the judgment/order text.
Interest on bonds may be taxed only in the source territory under the DTAA, limiting taxation to the source jurisdiction.
Interest derived by a resident of one Contracting State from bonds, securities, notes, debentures or any other form of indebtedness issued in the other Contracting State may be taxed only in that other territory, assigning the exclusive right to tax such interest to the State in which it arises.
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