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Article 11 - Agreement - 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 .....

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ement settle the mode of application of this limitation. 3. Notwithstanding the provisions of paragraph 2 arising in a Contracting State shall be exempt from tax in that State provided it is derived and beneficially owned by: (i) the Government, a po .....

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cting States. 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 f .....

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ns of paragraphs 1 and 2 shall not apply if the beneficial owner of the , being a resident of a Contracting State, carries on business in the other Contracting State in which the arises, through a permanent establishment situated therein, or performs .....

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7 or Article 14, as the case may be, shall apply. 6. shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the , .....

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