https://www.taxtmi.com/notifications?id=13462 The Central Government amended Article 12 of the India-Belgium tax agreement to allow source taxation of royalties and fees for technical services while limiting the tax charged where the beneficial owner resides in the other Contracting State by imposing a fixed ceiling, effective in each State from the respective specified dates. It also replaced the definition of "royalties" to include payments for use of or rights to copyrights (including cinematograph films), patents, trademarks, designs, models, plants, secret formulas or processes, and information on industrial, commercial or scientific experience. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 16 Dec 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13462 The Central Government amended Article 12 of the India-Belgium tax agreement to allow source taxation of royalties and fees for technical services while limiting the tax charged where the beneficial owner resides in the other Contracting State by imposing a fixed ceiling, effective in each State from the respective specified dates. It also replaced the definition of "royalties" to include payments for use of or rights to copyrights (including cinematograph films), patents, trademarks, designs, models, plants, secret formulas or processes, and information on industrial, commercial or scientific experience. Notifications Income Tax Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13462