{"url":"https://lrlabs.ai/t/auto_wht_luxembourg","engine":"deterministic","llm_in_path":false,"id":"auto_wht_luxembourg","question":"What is the India–Luxembourg treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 10% of the gross amount — 12, India–Luxembourg DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — 12 (combined with royalties). 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-inside-combined-royalty-fts-article (single Art 12 covers both at one rate); plain-fts-definition-no-make-available; equipment-royalties-in-definition-but-no-separate-rate; mli-ppt-applies (ITAT applied PPT to India–Luxembourg claims in a Jan 2025 ruling — treaty-benefit eligibility, not rate, is the litigated issue on this corridor); protocol-mfn-limited-to-exchange-of-information-only.","pinpoint":"12, India–Luxembourg DTAA","confidence":"verified","as_at":"14 Aug 2026","treaty":"India–Luxembourg"}