https://www.taxtmi.com/acts?id=44914 Royalties and fees for technical services payable to a resident of the other Contracting State may be taxed in the recipient's State, while the source State may also tax such payments subject to a capped rate where the beneficial owner is resident in the other State. Definitions: Royalties include payments for use of copyrights, patents, trademarks, designs, equipment, and technical information; Fees for technical services cover managerial, technical or consultancy services and provision of personnel. Payments connected with a permanent establishment or fixed base are taxed under business profits or independent personal services rules, and related-party excesses are limited to arm's-length amounts. en-us Wed, 16 Oct 2024 16:53:24 +0530 Tue, 22 Oct 2024 14:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44914 Royalties and fees for technical services payable to a resident of the other Contracting State may be taxed in the recipient's State, while the source State may also tax such payments subject to a capped rate where the beneficial owner is resident in the other State. Definitions: Royalties include payments for use of copyrights, patents, trademarks, designs, equipment, and technical information; Fees for technical services cover managerial, technical or consultancy services and provision of personnel. Payments connected with a permanent establishment or fixed base are taxed under business profits or independent personal services rules, and related-party excesses are limited to arm's-length amounts. Act-Rules DTAA Wed, 16 Oct 2024 16:53:24 +0530 https://www.taxtmi.com/acts?id=44914