https://www.taxtmi.com/highlights?id=105830 Employee secondment under the India-USA DTAA requires separate assessment of employment rights, the character of reimbursements and whether technical services make knowledge or skills available to the Indian host. Under Article 12's knowledge-transfer limb, the host must acquire a capability it can use independently; technical expertise alone is insufficient. Continuing foreign employment and actual skill transfer can support taxation of cost recoveries as fees for included services, even without a markup. Genuine salary disbursements on behalf of an Indian employer may lack independent income character. Salary withholding alone does not resolve withholding on a foreign enterprise's separate service income. en-us Wed, 04 Nov 2026 10:22:05 +0530 Wed, 04 Nov 2026 10:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105830 Employee secondment under the India-USA DTAA requires separate assessment of employment rights, the character of reimbursements and whether technical services make knowledge or skills available to the Indian host. Under Article 12's knowledge-transfer limb, the host must acquire a capability it can use independently; technical expertise alone is insufficient. Continuing foreign employment and actual skill transfer can support taxation of cost recoveries as fees for included services, even without a markup. Genuine salary disbursements on behalf of an Indian employer may lack independent income character. Salary withholding alone does not resolve withholding on a foreign enterprise's separate service income. Highlights Income Tax Wed, 04 Nov 2026 10:22:05 +0530 https://www.taxtmi.com/highlights?id=105830