https://www.taxtmi.com/acts?id=5096 Royalties arising in a Contracting State may be taxed there; "royalties" means payments for the use of, or the right to use, intellectual property (copyrights, patents, trade marks, designs, plans, secret formulas or processes), for use of industrial, commercial or scientific equipment, and for information concerning industrial, commercial or scientific experience; rentals and income relating to cinematographic films are excluded and treated as business profits. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 17:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5096 Royalties arising in a Contracting State may be taxed there; "royalties" means payments for the use of, or the right to use, intellectual property (copyrights, patents, trade marks, designs, plans, secret formulas or processes), for use of industrial, commercial or scientific equipment, and for information concerning industrial, commercial or scientific experience; rentals and income relating to cinematographic films are excluded and treated as business profits. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5096