Dtaa with uae

Ronak (ca final) (65 Points)

30 January 2017  
Dear Sir/Madam, We wants to pay commission to United Arab Emarites(U.A.E).So for that 15CA/CB is required by CA.Before the payment of commission i wants to know whether TDS required on it ? What about DTAA agreement? Which rate of TDS Required , if applicable ? What is mean by No seperate provision given in With holding tax rate as per income tax Act. Please Give the reply with supporting section and Artical of DTAA If possible.Please provide the rate of TDS.