https://www.taxtmi.com/acts?id=4417 Royalties arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, and may also be taxed in the source State subject to reduced withholding limits where the recipient is the beneficial owner. Royalties include payments for the use of copyright, patents, trademarks, designs, models, plans, secret formulas or processes, equipment, and industrial, commercial or scientific experience. The article also sets out source rules, permanent establishment and fixed base exclusions, and an arm's length limitation where a special relationship inflates the royalty amount. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 14:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4417 Royalties arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, and may also be taxed in the source State subject to reduced withholding limits where the recipient is the beneficial owner. Royalties include payments for the use of copyright, patents, trademarks, designs, models, plans, secret formulas or processes, equipment, and industrial, commercial or scientific experience. The article also sets out source rules, permanent establishment and fixed base exclusions, and an arm's length limitation where a special relationship inflates the royalty amount. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4417