{"query":"What is the India–Mozambique treaty withholding rate on royalties and fees for t","matches":[{"id":"auto_wht_mozambique","question":"What is the India–Mozambique treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — Article 12, India–Mozambique DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. This treaty has NO fees-for-technical-services article: FTS falls to business profits (PE required) or other income on the treaty's own terms — a structural feature, not an omission. No FTS article exists — verified against the full government text: articles run 1–31 (10 Dividends, 11 Interest, 12 Royalties, 13 Capital Gains, 14 Independent Personal Services) with no Fees for Technical Services article anywhere. Consequence: standalone technical/managerial/consultancy fees are not separately source-taxable under the treaty — absent a PE (Art 7) or fixed base (Art 14) they fall in business profits/independent personal services and escape Indian source tax; a non-resident may elect this treaty position over the s.115A/s.9(1)(vii) domestic FTS charge via s.90(2). Carve-back: Protocol para 1 sweeps technical-assistance payments INTO the Art 12 royalty definition, but only where the assistance relates to Art 12(3) rights/property — such ancillary assistance is taxed at 10% as royalty; pure standalone services remain outside Art 12. No make-available language exists anywhere in the treaty or protocol. Gate: the treaty rate applies only through s.393(2) Sl. No. 17 → s.2(90)(c) with the s.159(8) TRC + Form 10F gate met; domestic comparator 20% + surcharge/cess (s.207(2)). Notes: no-FTS-article; technical-assistance-pulled-into-royalty-definition-via-protocol (only when tied to Art 12(3) rights/property); no-MFN-clause; no-make-available-anywhere; capital-gains-on-shares-taxable-in-source-state (Art 13, per CBDT press release); single-flat-10-rate-no-equipment-or-tier-splits.","pinpoint":"Article 12, India–Mozambique DTAA","confidence":"verified","as_at":"14 Aug 2026","match_score":2,"treaty":"India–Mozambique"}],"engine":"deterministic","llm_in_path":false}