I work as an independent contractor (providing personal engineering services) from India for a a USA based company. I receive around 15000$ yearly directly credited to my Indian bank account. I perform all the services for the company from India itself and never travel to USA to perform services for the company there. I know that I have to file Indian taxes, but in USA, do I need to file the fw8ben form ? Also, do US based taxes apply to me ? If yes, can I claim tax exemption under article 15 of Indo-US tax treaty ?
Also, I was curious to know if the USA company pays taxes on this 15,000$ sent abroad or are they exempt from paying taxes on this?