https://www.taxtmi.com/acts?id=43490 Amendments cap source taxation of royalties and fees for technical services at 10% of gross where the beneficial owner is resident of the other Contracting State, expand the definition of "royalties," require Belgium to allow reasonable executive and general administrative expense deductions for Indian resident permanent establishments, replace the Exchange of Information provision to mandate foreseeable relevant information exchange including bank and fiduciary-held data, and replace Aid and Assistance in Recovery with a mutual assistance in collection regime subject to specified limitations and safeguards. en-us Mon, 15 Jul 2024 11:13:15 +0530 Tue, 11 Nov 2025 12:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43490 Amendments cap source taxation of royalties and fees for technical services at 10% of gross where the beneficial owner is resident of the other Contracting State, expand the definition of "royalties," require Belgium to allow reasonable executive and general administrative expense deductions for Indian resident permanent establishments, replace the Exchange of Information provision to mandate foreseeable relevant information exchange including bank and fiduciary-held data, and replace Aid and Assistance in Recovery with a mutual assistance in collection regime subject to specified limitations and safeguards. Act-Rules DTAA Mon, 15 Jul 2024 11:13:15 +0530 https://www.taxtmi.com/acts?id=43490