TaxTMI 
TaxTMI 
Article 12A - Fee for Technical Services
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.... to a resident of the other Contracting State may be taxed in that other State. [ Para 1 of Article 12A ] Rate of tax charge * Notwithstanding the provisions of Article 14 and subject to the provisions of Articles 8, 16 and 17, fees for technical services arising in a Contracting State may also be taxed in the Contracting State in which they arise and according to the laws of that State, but ....
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....r fixed base, or * (b) business activities referred to in (c) of paragraph 1 of Article 7. * In such cases the provisions of Article 7 or Article 14, as the case may be, shall apply. [ Para 4 of Article 12A ] Deemed to be arise in Contracting state * Fees for technical services shall be deemed to arise in a Contracting State * if the payer is a resident of that State or * if the person....
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....lity of Excess payment made above specified percentage in Para 2 of article 12A * Where, by reason of a special relationship between the payer and the beneficial owner of the fees for technical services or between both of them and some other person, the amount of the fees, having regard to the services for which they are paid, exceeds the amount which would have been agreed upon by the payer and....
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....an individual. [ Para 3 of Article 12A ] * The term "payment" has a broad meaning consistent with the meaning of the related term "paid" in Articles 10 and 11. the concept of payment means the fulfilment of the obligation to put funds at the disposal of the service provider in the manner required by contract or custom. As per Indian Law * India is the pioneer of the Fee for Technical Services....