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    <description>Whether payment to a Dubai supplier for bulk SMS services resold in Gulf markets triggers withholding tax (TDS) depends on the applicable income tax rules and the tax relationship between the payer&#039;s jurisdiction and the supplier. The purchaser must determine if domestic income tax withholding rules or indirect taxes apply and should examine relevant Double Taxation Avoidance Agreement (DTAA) provisions governing withholding obligations on cross border service payments.</description>
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