https://www.taxtmi.com/acts?id=43459 Article 13 permits taxation of fees for technical services in both the State of the recipient and the State where they arise, subject to a limitation on source taxation when the recipient is the beneficial owner and resident of the other Contracting State. The Article defines such fees as consideration for managerial, technical or consultancy services (excluding Articles 12, 15 and 16), disapplies its withholding rules where fees are effectively connected with a permanent establishment or fixed base in the source State, and contains deemed-source rules based on payer residence, bearing by a permanent establishment or performance location. Related-party adjustments limit treaty application to arm's-length amounts, leaving excess payments taxable under domestic law. en-us Mon, 08 Jul 2024 16:22:51 +0530 Wed, 04 Dec 2024 17:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43459 Article 13 permits taxation of fees for technical services in both the State of the recipient and the State where they arise, subject to a limitation on source taxation when the recipient is the beneficial owner and resident of the other Contracting State. The Article defines such fees as consideration for managerial, technical or consultancy services (excluding Articles 12, 15 and 16), disapplies its withholding rules where fees are effectively connected with a permanent establishment or fixed base in the source State, and contains deemed-source rules based on payer residence, bearing by a permanent establishment or performance location. Related-party adjustments limit treaty application to arm's-length amounts, leaving excess payments taxable under domestic law. Act-Rules DTAA Mon, 08 Jul 2024 16:22:51 +0530 https://www.taxtmi.com/acts?id=43459