Salary Reimbursements Classified as Fees and Royalties u/s 9(1)(vii) and Article 7 of Indo-US DTAA.

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....Reimbursement of salary cost treated as fees for technical services – Royalty u/s 9(1)(vii) – Indo-US DTAA - If there is a PE, then Royalty or FIS cannot be taxed under Article 12, albeit only under Article 7 of the DTAA - AT....