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    <title>Tds on commission paid on high sea sale</title>
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    <description>Commission earned by an agent in connection with a high-sea sale is taxable as income and, when taxable under domestic law, is subject to withholding. Applicability of TDS depends on factual determinations about where the commission is paid and the tax residency/status of the recipient; payments made within the taxing jurisdiction generally trigger withholding obligations.</description>
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      <description>Commission earned by an agent in connection with a high-sea sale is taxable as income and, when taxable under domestic law, is subject to withholding. Applicability of TDS depends on factual determinations about where the commission is paid and the tax residency/status of the recipient; payments made within the taxing jurisdiction generally trigger withholding obligations.</description>
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