{"url":"https://lrlabs.ai/t/auto_wht_korea_republic_of_korea_south_korea","engine":"deterministic","llm_in_path":false,"id":"auto_wht_korea_republic_of_korea_south_korea","question":"What is the India–Korea (Republic of Korea / South Korea) treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — Article 12 (Royalties and Fees for Technical Services), India–Korea (Republic of Korea / South Korea) DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (combined with royalties) — NOT Article 13, which is Capital Gains. 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: FTS lives INSIDE Article 12 combined with royalties; Article 13 of this treaty is Capital Gains — many secondary sources (and the old 1985 treaty, whose Art 13 was royalties/FTS at 15%) mislabel the article, a live citation trap; Old-treaty contamination risk: sources quoting '15 per cent' for royalties/FTS are quoting the superseded 1985 Convention, not current law; Royalty definition includes equipment leasing at the same 10% — no separate equipment rate lane; Gazette text of Article 13 (Capital Gains) numbers its final paragraph '7' with no paragraph 6 — a drafting/printing oddity in the notified text; Treaty has its own Limitation of Benefits article (Art 28) with a main-purpose test applying specifically to Arts 10, 11, 12, 13 and 22; Protocol confirms Korea may impose an additional branch-profits-style tax on Indian-company PEs capped at 15% of post-tax profits.","pinpoint":"Article 12 (Royalties and Fees for Technical Services), India–Korea (Republic of Korea / South Korea) DTAA","confidence":"verified","as_at":"14 Aug 2026","treaty":"India–Korea (Republic of Korea / South Korea)"}