{"query":"What is the India–Myanmar treaty withholding rate on royalties and fees for tech","matches":[{"id":"auto_wht_myanmar","question":"What is the India–Myanmar treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — Article 12, India–Myanmar 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. The treaty has NO FTS/FIS article, and the Art 12(3) royalty definition does not sweep in technical services (it covers only IP, equipment use, and know-how/information concerning industrial, commercial or scientific experience). Consequence: fees for technical services fall under Art 7 (Business Profits — taxable in India only if the Myanmar resident has a PE in India) or Art 14 (Independent Personal Services, fixed base/stay test), with Art 22 (Other Income) para 1 giving exclusive residence-state taxation for income 'not dealt with in the foregoing Articles' — the same structure under which UAE/Philippines-type no-FTS corridors yield nil Indian withholding absent a PE. Notable: Protocol para 3 records that the two States would review the Agreement after 4 years 'in order to consider the inclusion of an Article on Fees for Technical Services' — no such amending protocol has been concluded through Aug 2026 (PwC's current India WHT matrix still shows Myanmar FTS as N/A, footnoting treatment as business profits/IPS). make_available is 'absent' only in the trivial sense that there is no FTS article at all. 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; protocol-commits-to-future-FTS-review-never-executed; equipment-royalties-inside-royalty-definition-same-10%-rate-no-separate-limb; protocol-domestic-law-more-beneficial-clause (Protocol para 5); Other Income Art 22(1) exclusive-residence-taxation (except lotteries/games para 3) — reinforces nil source taxation of technical fees absent PE; Art 27 Limitation of Benefits article present (older-style, pre-MLI).","pinpoint":"Article 12, India–Myanmar DTAA","confidence":"verified","as_at":"14 Aug 2026","match_score":2,"treaty":"India–Myanmar"}],"engine":"deterministic","llm_in_path":false}