https://www.taxtmi.com/acts?id=5815 Article 11 provides that interest or gains 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 such income subject to a limitation when the recipient is the beneficial owner. Exemptions from source taxation apply for governments, specified financial institutions and other agreed entities. Income connected with a permanent establishment or fixed base is taxed under the business or independent personal services provisions, and amounts inflated by special relationships are limited to the arm's length amount. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 13:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5815 Article 11 provides that interest or gains 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 such income subject to a limitation when the recipient is the beneficial owner. Exemptions from source taxation apply for governments, specified financial institutions and other agreed entities. Income connected with a permanent establishment or fixed base is taxed under the business or independent personal services provisions, and amounts inflated by special relationships are limited to the arm's length amount. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5815