TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 13 of DTAA: Commissions Taxed in Both States, Capped at 5% Unless Permanent Establishment Exists</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States, effective until December 15, 2013, addresses the taxation of commissions. Commissions paid to a resident of one Contracting State by the other may be taxed in the recipient's state, but also in the state where they arise, with a tax cap of 5%. The term 'commission' includes payments to brokers or agents. If the recipient has a permanent establishment in the state where the commission arises, Article 7 applies. Commissions are deemed to arise where the payer is located, and special relationships affecting commission amounts are subject to specific taxation rules.
TaxTMI 
TaxTMI 
