https://www.taxtmi.com/acts?id=4879 Interest paid to a resident of the other Contracting State may be taxed in the recipient's State, but may also be taxed in the source State with a withholding tax cap when the recipient is the beneficial owner. Interest is taxable only in the recipient's State if paid on government obligations or loans and credits made, refinanced, guaranteed or insured by specified central banks or agreed governmental lending institutions. Exceptions apply where interest is effectively connected with a permanent establishment or fixed base, and special-relationship adjustments limit treaty application to arm's-length amounts. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Dec 2024 11:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4879 Interest paid to a resident of the other Contracting State may be taxed in the recipient's State, but may also be taxed in the source State with a withholding tax cap when the recipient is the beneficial owner. Interest is taxable only in the recipient's State if paid on government obligations or loans and credits made, refinanced, guaranteed or insured by specified central banks or agreed governmental lending institutions. Exceptions apply where interest is effectively connected with a permanent establishment or fixed base, and special-relationship adjustments limit treaty application to arm's-length amounts. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4879