Employee secondment under the India-USA DTAA requires separate...

Employee secondment under the India-USA DTAA requires separate assessment of employment rights, the character of reimbursements and whether technical services make knowledge or skills available to the Indian host. Under Article 12's knowledge-transfer limb, the host must acquire a capability it can use independently; technical expertise alone is insufficient. Continuing foreign employment and actual skill transfer can support taxation of cost recoveries as fees for included services, even without a markup. Genuine salary disbursements on behalf of an Indian employer may lack independent income character. Salary withholding alone does not resolve withholding on a foreign enterprise's separate service income.