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of <h1>Article 13 of DTAA Caps Tax on Royalties and Technical Fees at 15% for Cross-Border Transactions Between States.</h1> Article 13 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of royalties and fees for technical services. These payments, when arising in one state and paid to a resident of the other, may be taxed in both states but with a maximum tax rate of 15% in the state where they arise if the beneficial owner resides in the other state. Royalties cover payments for the use of intellectual property and equipment, while fees for technical services encompass payments for managerial, technical, or consultancy services. Exceptions apply if the beneficial owner operates through a permanent establishment in the state where the income arises.
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