Understanding Royalty, FTS & Reimbursements under DTAA – A Practical Case Study explains how cross-border payments are classified under tax treaties and domestic law. Correct characterization of royalty, Fees for Technical Services (FTS), and reimbursements determines withholding tax, PE exposure, and compliance risk. Businesses must evaluate the “make available” clause and documentation requirements carefully. SKMC Global helps companies structure transactions, optimize DTAA benefits, manage TDS compliance, and reduce litigation risk with practical, expert-driven advisory support.