Article 12(1) - India USA Treaty - Right of the state of residence to tax royalty +91-9667714335
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Article 12(1) - India USA Treaty - Right of the state of residence to tax royalty - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
ARTICLE 12 (1) – INDIA USA TREATY – RIGHT OF THE STATE OF RESIDENCE TO TAX ROYALTY
Royalties and fees for included services arising in a Contracting State (India) and paid to a resident of the other Contracting State (USA) may be taxed in that other State
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