https://www.taxtmi.com/acts?id=19057 Article 12 limits source-state taxation of interest paid to a resident beneficial owner, subject to reduced withholding for qualifying recipients and special relief for banks and government entities. Interest deemed to be connected with a permanent establishment or fixed base is taxed under business profits or independent personal services rules, and related-party excess payments are restricted to arm's length amounts. en-us Tue, 02 Dec 2014 13:32:47 +0530 Tue, 02 Dec 2014 13:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19057 Article 12 limits source-state taxation of interest paid to a resident beneficial owner, subject to reduced withholding for qualifying recipients and special relief for banks and government entities. Interest deemed to be connected with a permanent establishment or fixed base is taxed under business profits or independent personal services rules, and related-party excess payments are restricted to arm's length amounts. Act-Rules DTAA Tue, 02 Dec 2014 13:32:47 +0530 https://www.taxtmi.com/acts?id=19057