https://www.taxtmi.com/acts?id=5033 Royalties and fees for technical services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's residence, and may also be taxed in the source State subject to a withholding cap if the recipient is the beneficial owner. "Royalties" includes payments for use of intellectual property and industrial information; "fees for technical services" covers managerial, technical or consultative services excluding employee remuneration and certain independent personal services. Payments effectively connected with a permanent establishment or fixed base are taxed under business or independent services provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 18:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5033 Royalties and fees for technical services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's residence, and may also be taxed in the source State subject to a withholding cap if the recipient is the beneficial owner. "Royalties" includes payments for use of intellectual property and industrial information; "fees for technical services" covers managerial, technical or consultative services excluding employee remuneration and certain independent personal services. Payments effectively connected with a permanent establishment or fixed base are taxed under business or independent services provisions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5033