DTAA between India and USA
The DTAA between India and USA has been entered for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income .
This DTAA between India and USA shall apply to persons who are residents of one or both of the Contracting States, except as otherwise provided in the Convention.
This DTAA between India and USA shall also contain Memorandum of understanding concerning fee for included services in Article 12 .
Thus, it contains commentary and numerous examples on Fee for Technical Services or Included services which is really helpful for interpreting clauses of Fee for Technical services.
This DTAA between India and USA contains following articles :
Article 1 – GENERAL SCOPE
Article 2 – TAXES COVERED
Article 3 – GENERAL DEFINITIONS
Article 4 – RESIDENCE
Article 5 – PERMANENT ESTABLISHMENT
Article 6 – INCOME FROM IMMOVABLE PROPERTY (REAL PROPERTY)
Article 7 – BUSINESS PROFITS
Article 8 – SHIPPING AND AIR TRANSPORT
Article 9 – ASSOCIATED ENTERPRISES
Article 10 – DIVIDENDS
Article 11 – INTEREST
Article 12 – ROYALTIES AND FEES FOR INCLUDED SERVICES
Article 13 – GAINS
Article 14 – PERMANENT ESTABLISHMENT TAX
Article 15 – INDEPENDENT PERSONAL SERVICES
Article 16 – DEPENDENT PERSONAL SERVICES
Article 17 – DIRECTORS’ FEES
Article 18 – INCOME EARNED BY ENTERTAINERS AND ATHLETES
Article 19 – REMUNERATION AND PENSIONS IN RESPECT OF GOVERNMENT SERVICE
Article 20 – PRIVATE PENSIONS, ANNUITIES, ALIMONY AND CHILD SUPPORT
Article 21 – PAYMENTS RECEIVED BY STUDENTS AND APPRENTICES
Article 22 – PAYMENTS RECEIVED BY PROFESSORS, TEACHERS AND RESEARCH SCHOLARS
Article 23 – OTHER INCOME
Article 24 – LIMITATION ON BENEFITS
Article 25 – RELIEF FROM DOUBLE TAXATION
Article 26 – NON-DISCRIMINATION
Article 27 – MUTUAL AGREEMENT PROCEDURE
Article 28 – EXCHANGE OF INFORMATION AND ADMINISTRATIVE ASSISTANCE
Article 29 – DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Article 30 – ENTRY INTO FORCE
Article 31 – TERMINATION
Click here to view complete DTAA between India and USA
https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx