Government modifies Article 13 of DTAA relating to Royalties and Fees for Technical Services with Spain
Following the amendment, royalties and fees for technical services will be taxed in the originating Contracting State, with a maximum tax rate of 10% for the beneficial owner
By Navasree A.M - On March 21, 2024 12:05 pm - 2 mins read
The Central Government has modified the Article 13 of Double Taxation Avoidance Agreement ( DTAA ) relating to the royalties and fees for technical services with Spain by invoking Section 90 of the Income Tax Act, 1961. The Convention, initially established in 1995 to avoid double taxation and prevent fiscal evasion on income and capital….
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