https://www.taxtmi.com/acts?id=51410 Income from automated digital services arising in a Contracting State may be taxed in the State where it arises subject to a negotiated cap of the gross payments when the beneficial owner is resident in the other Contracting State; alternatively the beneficial owner may elect source-state taxation of its qualified profits, determined by applying a profitability ratio to gross revenue and taking 30 per cent, with multinational group ratios usable where higher and available. en-us Thu, 22 May 2025 12:04:43 +0530 Tue, 27 May 2025 12:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51410 Income from automated digital services arising in a Contracting State may be taxed in the State where it arises subject to a negotiated cap of the gross payments when the beneficial owner is resident in the other Contracting State; alternatively the beneficial owner may elect source-state taxation of its qualified profits, determined by applying a profitability ratio to gross revenue and taking 30 per cent, with multinational group ratios usable where higher and available. Act-Rules DTAA Thu, 22 May 2025 12:04:43 +0530 https://www.taxtmi.com/acts?id=51410