Fees for technical services

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..... to the laws of that state, but if the beneficial owner of the fees for technical services is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the fees for technical services. The competent authorities of the Contracting State shall by mutual agreement settle the mode of application of this limitation. 3. The term fee for technical se .....

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..... nt establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case be, shall apply. 5. Fee for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that state. Where, however the person paying the fees for technical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent .....

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..... such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being bad to the other provisions of this Convention. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax .....

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