https://www.taxtmi.com/forum/issue?id=105963 Payments to a Hong Kong resident for intellectual property agency services are treated as Fees for Technical Services and subject to withholding at twenty five percent plus applicable surcharge and education cess; absence of a DTAA with Hong Kong means withholding at source applies and obtaining a PAN will not reduce the statutory rate. By contrast, amounts that are genuine reimbursements of third party disbursements (such as fees to a Taiwan agent and official trademark government fees), when supported by original documents and separately invoiced, are not chargeable and need not be withheld. en-us Thu, 08 Aug 2013 09:03:45 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105963 Payments to a Hong Kong resident for intellectual property agency services are treated as Fees for Technical Services and subject to withholding at twenty five percent plus applicable surcharge and education cess; absence of a DTAA with Hong Kong means withholding at source applies and obtaining a PAN will not reduce the statutory rate. By contrast, amounts that are genuine reimbursements of third party disbursements (such as fees to a Taiwan agent and official trademark government fees), when supported by original documents and separately invoiced, are not chargeable and need not be withheld. Discussion-Forum Income Tax Thu, 08 Aug 2013 09:03:45 +0530 https://www.taxtmi.com/forum/issue?id=105963