https://www.taxtmi.com/acts?id=15092 Royalties may be taxed in the recipient's State of residence and in the source State, with a source state withholding cap when the beneficial owner is resident in the other Contracting State. Broadly defined royalties include payments for use of copyrights, patents, trademarks, designs, equipment, and technical information. The withholding cap is inapplicable where royalties are effectively connected to a permanent establishment or fixed base in the source State, and deemed source rules and arm's length adjustments govern allocation and treaty relief. en-us Tue, 30 Aug 2011 14:36:32 +0530 Sat, 30 Nov 2024 11:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15092 Royalties may be taxed in the recipient's State of residence and in the source State, with a source state withholding cap when the beneficial owner is resident in the other Contracting State. Broadly defined royalties include payments for use of copyrights, patents, trademarks, designs, equipment, and technical information. The withholding cap is inapplicable where royalties are effectively connected to a permanent establishment or fixed base in the source State, and deemed source rules and arm's length adjustments govern allocation and treaty relief. Act-Rules DTAA Tue, 30 Aug 2011 14:36:32 +0530 https://www.taxtmi.com/acts?id=15092