https://www.taxtmi.com/notifications?id=13329 Modification of the India-Netherlands tax Convention implements reduced source taxation limits where the recipient is the beneficial owner: dividends and interest may be taxed in the source State but withholding is capped when the recipient is the beneficial owner; Article 12 is redrafted to define royalties and fees for technical services, to limit source taxation of such payments subject to transitional rates and exceptions, and to preserve the exclusion where income is effectively connected with a permanent establishment or fixed base. en-us Mon, 30 Aug 1999 00:00:00 +0530 Tue, 16 Sep 2008 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13329 Modification of the India-Netherlands tax Convention implements reduced source taxation limits where the recipient is the beneficial owner: dividends and interest may be taxed in the source State but withholding is capped when the recipient is the beneficial owner; Article 12 is redrafted to define royalties and fees for technical services, to limit source taxation of such payments subject to transitional rates and exceptions, and to preserve the exclusion where income is effectively connected with a permanent establishment or fixed base. Notifications Income Tax Mon, 30 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13329