https://www.taxtmi.com/acts?id=45579 Royalties and fees for included services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's State, but the source State may also tax such payments subject to a limited withholding if the beneficial owner is resident in the other State; competent authorities will agree the application method. "Royalties" covers payments for use or rights in intellectual property and related information; "fees for included services" covers technical or consultancy services that are ancillary to or make available technical knowledge or designs, with specified exclusions and special rules where a permanent establishment or fixed base is involved. en-us Fri, 18 Oct 2024 17:11:40 +0530 Wed, 23 Oct 2024 16:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45579 Royalties and fees for included services arising in one Contracting State and paid to a resident of the other may be taxed in the recipient's State, but the source State may also tax such payments subject to a limited withholding if the beneficial owner is resident in the other State; competent authorities will agree the application method. "Royalties" covers payments for use or rights in intellectual property and related information; "fees for included services" covers technical or consultancy services that are ancillary to or make available technical knowledge or designs, with specified exclusions and special rules where a permanent establishment or fixed base is involved. Act-Rules DTAA Fri, 18 Oct 2024 17:11:40 +0530 https://www.taxtmi.com/acts?id=45579