https://www.taxtmi.com/acts?id=5123 Royalties paid to a resident of the other Contracting State may be taxed in the recipient's State, while source State taxation is permitted but limited to ten percent of the gross amount when the recipient is the beneficial owner. The Article broadly defines royalties to include copyrights, patents, trademarks, know how, computer software and information, and provides that where rights are effectively connected to a permanent establishment or fixed base the rules for business profits or independent personal services apply instead. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 16:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5123 Royalties paid to a resident of the other Contracting State may be taxed in the recipient's State, while source State taxation is permitted but limited to ten percent of the gross amount when the recipient is the beneficial owner. The Article broadly defines royalties to include copyrights, patents, trademarks, know how, computer software and information, and provides that where rights are effectively connected to a permanent establishment or fixed base the rules for business profits or independent personal services apply instead. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5123