https://www.taxtmi.com/acts?id=44883 Royalties and fees for technical services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's State of residence, but may also be taxed in the source State; where the recipient is the beneficial owner, source-state tax is limited. Royalties include payments for use or rights to intellectual property, equipment use and technical information. Fees for technical services cover managerial, technical and consultancy services and services by technical personnel, excluding services covered elsewhere in the Convention. en-us Wed, 16 Oct 2024 16:30:00 +0530 Tue, 22 Oct 2024 15:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44883 Royalties and fees for technical services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's State of residence, but may also be taxed in the source State; where the recipient is the beneficial owner, source-state tax is limited. Royalties include payments for use or rights to intellectual property, equipment use and technical information. Fees for technical services cover managerial, technical and consultancy services and services by technical personnel, excluding services covered elsewhere in the Convention. Act-Rules DTAA Wed, 16 Oct 2024 16:30:00 +0530 https://www.taxtmi.com/acts?id=44883