https://www.taxtmi.com/highlights?id=21113 Reimbursement of salary cost treated as fees for technical services – Royalty u/s 9(1)(vii) – Indo-US DTAA - If there is a PE, then Royalty or FIS cannot be taxed under Article 12, albeit only under Article 7 of the DTAA - AT en-us Mon, 22 Dec 2014 11:13:31 +0530 Mon, 22 Dec 2014 11:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21113 Reimbursement of salary cost treated as fees for technical services – Royalty u/s 9(1)(vii) – Indo-US DTAA - If there is a PE, then Royalty or FIS cannot be taxed under Article 12, albeit only under Article 7 of the DTAA - AT Highlights Income Tax Mon, 22 Dec 2014 11:13:31 +0530 https://www.taxtmi.com/highlights?id=21113