https://www.taxtmi.com/acts?id=4536 Royalties and fees for included services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's State, while the source State may also tax them; if the recipient is the beneficial owner the source State's tax on such payments is capped at a specified maximum of the gross amount. The Article defines royalties to include payments for use of intellectual property, equipment, technical information and broadcasting media, and defines fees for included services to include ancillary assistance and technical or consultancy services that transfer technical knowledge or designs. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 16:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4536 Royalties and fees for included services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's State, while the source State may also tax them; if the recipient is the beneficial owner the source State's tax on such payments is capped at a specified maximum of the gross amount. The Article defines royalties to include payments for use of intellectual property, equipment, technical information and broadcasting media, and defines fees for included services to include ancillary assistance and technical or consultancy services that transfer technical knowledge or designs. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4536