What is the India–Libya treaty withholding rate on royalties and fees for technical services?

This treaty sets NO ceiling on the source-state rate — Article 11, India–Libya DTAA, allocates taxing rights without capping them. There is therefore no treaty rate to claim: Indian domestic law governs in full at 20% on gross plus surcharge and cess (s.207(2), Income-tax Act 2025 — 20.8%/21.84% effective). Any figure quoted as the 'India–Libya treaty rate' is the DOMESTIC charge mislabelled. Equipment-use royalties sit inside the royalty definition and take the same None%. 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 convention (Articles 1–26, full text read verbatim) contains NO fees-for-technical-services article and also NO 'Other income' article. Consequence: FTS paid to a Libyan resident falls to Article 6 (business profits — taxable in India only via the profits attributable to a PE; note Art 6(1) is itself non-standard: profits taxable in the residence state AND in the PE state) or Article 12 (independent personal services, fixed-base test), per PwC footnote 4 for Libya ('In absence of specific provision, it may be treated as business profits or independent personal services'). In practice Indian payers apply domestic-law WHT (20% base + surcharge/cess) absent a PE-based treaty defence. make_available is 'absent' only in the trivial sense that no FTS article exists to carry it. Full treaty text was obtained verbatim, but from a practitioner mirror (internationaltax.co.in PDF reproducing Notification GSR 22(E)) — incometaxindia.gov.in returns 403 and no government-hosted copy was reachable; the mirror is a faithful reproduction of the gazette notification and is corroborated by taxtmi extracts and the PwC matrix. 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; no-royalty-rate-cap — Art 11(1) allows uncapped source taxation; domestic-law rate (20% base + surcharge/cess) applies today; no-other-income-article; dividends-and-interest-also-uncapped (Arts 9–10 likewise defer to domestic law); pre-OECD-model-1981-treaty — has an unusual Art 3 'Tax Home' source-state rule and non-standard Art 6 business-profits allocation; no-beneficial-owner-language anywhere; cinematographic-film-rentals-excluded-from-royalty-definition (treated as business profits); equipment-royalty-limb-inside-definition-but-no-separate-rate.