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of <h1>India Amends Tax Convention with Netherlands: Articles 10, 11, 12 Updated for Consistency with OECD Agreements.</h1> The Government of India has amended the tax convention with the Netherlands to align it with agreements made with other OECD member states. Effective from April 1997, dividends, interest, royalties, and fees for technical services will be taxed at a maximum of 10% if the recipient is the beneficial owner. Specific amendments to Articles 10, 11, and 12 of the convention address taxation rates and definitions related to royalties and fees for technical services. These changes ensure consistency with India's agreements with Germany, Sweden, Switzerland, and the USA, which provide for lower tax rates on similar income types.
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