https://www.taxtmi.com/acts?id=45453 Article 13 permits residence-state taxation of fees for technical services but allows source-state taxation where services arise; when the beneficial owner is resident in the other Contracting State source taxation is subject to a reduced withholding limitation agreed by competent authorities. Fees for technical services cover managerial, technical or consultancy services (including provision of personnel) and exclude Articles 15 and 16 services. Amounts effectively connected with a permanent establishment or fixed base fall under business profits or independent personal services rules. Related-party pricing adjustments limit treaty application to arm's-length amounts. en-us Fri, 18 Oct 2024 14:39:14 +0530 Fri, 18 Oct 2024 14:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45453 Article 13 permits residence-state taxation of fees for technical services but allows source-state taxation where services arise; when the beneficial owner is resident in the other Contracting State source taxation is subject to a reduced withholding limitation agreed by competent authorities. Fees for technical services cover managerial, technical or consultancy services (including provision of personnel) and exclude Articles 15 and 16 services. Amounts effectively connected with a permanent establishment or fixed base fall under business profits or independent personal services rules. Related-party pricing adjustments limit treaty application to arm's-length amounts. Act-Rules DTAA Fri, 18 Oct 2024 14:39:14 +0530 https://www.taxtmi.com/acts?id=45453