https://www.taxtmi.com/acts?id=44790 Payments characterized as royalties or fees for technical services may be taxed in the residence State, while the source State may also tax them but, if the beneficial owner is resident of the other Contracting State, source tax shall not exceed 10 per cent of the gross amount. Definitions identify royalties and fees for technical services, and exceptions apply where the beneficial owner carries on business through a permanent establishment or fixed base in the source State, in which case business profits or independent personal services provisions govern. Deemed-source rules, attribution to a permanent establishment or fixed base, and arm's-length adjustments for related-party pricing are provided. en-us Wed, 16 Oct 2024 15:05:24 +0530 Tue, 22 Oct 2024 14:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44790 Payments characterized as royalties or fees for technical services may be taxed in the residence State, while the source State may also tax them but, if the beneficial owner is resident of the other Contracting State, source tax shall not exceed 10 per cent of the gross amount. Definitions identify royalties and fees for technical services, and exceptions apply where the beneficial owner carries on business through a permanent establishment or fixed base in the source State, in which case business profits or independent personal services provisions govern. Deemed-source rules, attribution to a permanent establishment or fixed base, and arm's-length adjustments for related-party pricing are provided. Act-Rules DTAA Wed, 16 Oct 2024 15:05:24 +0530 https://www.taxtmi.com/acts?id=44790