INTM332680 - Double Taxation applications & claims: permanent establishment and special relationship: How you recognise the 鈥楽pecial Relationship鈥� condition
The terms of the 鈥楽pecial Relationship鈥� condition in the DTAs are usually one of the following
- the majority of DTAs you will be concerned with provide that no relief is available where 鈥溾��. the amount of the interest or royalty paid exceeds for whatever reason the amount which would have been paid in the absence of such relationship鈥�
- in the older pre-1966 DTAs no relief is available where 鈥樷�� any interest or royalty exceeds a fair and reasonable consideration in respect of the indebtedness or rights鈥�.