{"query":"What is the India–Philippines treaty withholding rate on royalties and fees for ","matches":[{"id":"auto_wht_philippines","question":"What is the India–Philippines treaty withholding rate on royalties and fees for technical services?","answer":"CONDITIONAL CAP — 15% cap under Art 13(2) ONLY where the payer qualifies; where the condition fails there is no treaty ceiling and the corridor becomes domestic_no_treaty_cap (India: 20% + surcharge + cess) (Article 13, India–Philippines DTAA). Where that condition is NOT met this treaty sets no ceiling at all, and the Indian domestic charge governs in full (20% on gross plus surcharge and cess, s.207(2) — 20.8%/21.84% effective). Establish the condition before quoting the treaty rate. Equipment-use royalties sit inside the royalty definition and take the same 15%. 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. Verified against the full government-hosted treaty text (BIR PDF): no FTS/FIS article exists and the word 'technical' does not appear anywhere in the Convention or Protocol; the royalty definition in Art 13(3) does not fold in technical services. Consequence: FTS paid to a Philippine resident falls under Art 7 (business profits — taxable in India only with a PE), Art 15 (independent personal services), or Art 23 (Other Income — 'shall be taxable only in' the residence State), so absent a PE/fixed base, FTS is generally not taxable in India under the treaty. make_available classified 'absent' only in the sense that no FTS article exists; there is no FTS text to carry the restriction. 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; royalty-15%-cap-is-conditional-on-payer-status (BOI-registered in PH / Govt-approved collaboration agreement in India); non-qualifying royalties have NO treaty cap and fall back to domestic law; equipment-royalty-limb-inside-Art-13(3)-definition-same-rate-no-split; Other-Income-article (Art 23) is residence-only — non-PE FTS escapes Indian source taxation; Protocol MFN limited to Arts 8/9 (shipping/air), not royalty/FTS; royalty article is Art 13, not Art 12 (Art 12 is Interest).","pinpoint":"Article 13, India–Philippines DTAA","confidence":"verified","as_at":"14 Aug 2026","match_score":2,"treaty":"India–Philippines"}],"engine":"deterministic","llm_in_path":false}