https://www.taxtmi.com/acts?id=19058 Taxation of cross border royalties and fees for technical services may occur in the recipient's State, and also in the source State where payments arise, subject to a withholding cap when the recipient is the beneficial owner. Definitions cover payments for use of intellectual property, equipment, information, and services of managerial, technical or consultancy nature, excluding employee remuneration and certain independent services. Payments connected with a permanent establishment or fixed base are taxed under business profits or independent personal services rules, and special relationship excesses are limited to arm's length amounts. en-us Tue, 02 Dec 2014 13:33:48 +0530 Tue, 02 Dec 2014 13:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19058 Taxation of cross border royalties and fees for technical services may occur in the recipient's State, and also in the source State where payments arise, subject to a withholding cap when the recipient is the beneficial owner. Definitions cover payments for use of intellectual property, equipment, information, and services of managerial, technical or consultancy nature, excluding employee remuneration and certain independent services. Payments connected with a permanent establishment or fixed base are taxed under business profits or independent personal services rules, and special relationship excesses are limited to arm's length amounts. Act-Rules DTAA Tue, 02 Dec 2014 13:33:48 +0530 https://www.taxtmi.com/acts?id=19058