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Article 11 - DTAA - Article 11 - Article 11 1. arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such may also. be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the the tax so charged shall not exceed 10 per cent of the gross amount of the . The competent authorities of the Contracting States shall by mutual agreement settle .....

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. 4. The term "" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as for the purpose of this Article. 5. The provisions of paragr .....

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