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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 beneficial owner of the is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the . 3. Notwithstanding the provisions of paragraph 2, arisin .....

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of the Contracting 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 from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent by the taxation laws of the C .....

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