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

Royalty: 10% of the gross amount — Article 12 (Royalties and Fees for Technical Services / Regalías y Honorarios por Servicios Técnicos), paragraph 2, India–Uruguay DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12 (same article as royalties), rate in Art 12(2), definition in Art 12(3)(b). 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: Royalties and FTS are in ONE article (Art 12) at ONE rate (10%) - no Art 12A, no rate splits, no equipment lane. Any engine cell reporting a separate equipment rate for Uruguay is wrong; equipment is inside the Art 12(3)(a) royalty definition and takes the same 10%.; FTS has NO make-available gate. Practitioners who reflexively import the US/UK make-available reasoning into Uruguay corridors will under-withhold. This is the single highest-value hallucination catcher on this corridor.; Article 12(3)(a) royalty definition covers 'the use of, or the right to use, industrial, commercial or scientific equipment' - equipment rental to India is royalty, not business profits, absent a PE.; Article 12(5)(b) contains an unusual extended source rule: where the payer is not a resident of either State and there is no PE/fixed base bearing the payment, royalties/FTS are still deemed to arise in a Contracting State if the right or property is used, or the services are performed, in that State. This widens Indian source beyond the ordinary payer-residence test.; Article 14 (Independent Personal Services) survives in this treaty and is expressly carved out of the FTS definition - the Art 14 fixed-base/stay tests, not Art 12, govern qualifying individual professional income.; Protocol para I preserves treaty access for persons taxed in Uruguay under its territorial-source principle - a deliberate anti-'liable to tax' objection safeguard, relevant to Indian TRC/beneficial-ownership challenges.; Protocol para IV is an anti-double-non-taxation clause for Arts 8 and 13: source State retains taxing rights where the residence State does not tax. Protocol para V permits India to tax a Uruguayan PE at a higher rate than a domestic company without breaching non-discrimination (i.e. the 40%+ branch rate is protected).; Trilingual text (Spanish, Hindi, English), all equally authentic, but Article-33-level closing clause states the ENGLISH version prevails in case of divergence of interpretation. Any argument built on the Spanish wording alone is vulnerable..