https://www.taxtmi.com/acts?id=52154 Royalties and fees for technical services paid to a resident of the other Contracting State may be taxed in the recipient's State and also in the source State, but where the beneficial owner is resident of the other State the source State's tax is limited to 10 per cent of the gross amount. Definitions cover payments for use or rights in intellectual property and for managerial, technical or consultancy services (excluding Articles 14 and 15). Payments are sourced to the payer's State or to the State of a permanent establishment or fixed base that incurred the liability, and payments effectively connected to such establishment or base fall under Articles 7 or 14. Special-relationship adjustments limit treaty benefits to arm's length amounts; excesses remain taxable under domestic law. en-us Tue, 04 Nov 2025 17:29:26 +0530 Tue, 04 Nov 2025 17:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52154 Royalties and fees for technical services paid to a resident of the other Contracting State may be taxed in the recipient's State and also in the source State, but where the beneficial owner is resident of the other State the source State's tax is limited to 10 per cent of the gross amount. Definitions cover payments for use or rights in intellectual property and for managerial, technical or consultancy services (excluding Articles 14 and 15). Payments are sourced to the payer's State or to the State of a permanent establishment or fixed base that incurred the liability, and payments effectively connected to such establishment or base fall under Articles 7 or 14. Special-relationship adjustments limit treaty benefits to arm's length amounts; excesses remain taxable under domestic law. Act-Rules DTAA Tue, 04 Nov 2025 17:29:26 +0530 https://www.taxtmi.com/acts?id=52154