Common use of FEES FOR TECHNICAL SERVICES Clause in Contracts

FEES FOR TECHNICAL SERVICES. 1. Fees for technical services arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party. 2. However, such fees for technical services may also be taxed in the Contracting Party in which they arise, and according to the laws of that Party, but if the beneficial owner of the fees for technical services is a resident of the other Contracting Party the tax so charged shall not exceed 10 per cent of the gross amount of the fees for technical services. 3. The term “fees for technical services” as used in this Article means payments of any kind as consideration for managerial, technical or consultancy services, including through the provision of services of technical or other personnel, but does not include payments for independent personal services and for dependent personal services as mentioned in Articles 15 and 16 respectively of this Agreement. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the fees for technical services arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Fees for technical services shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the fees for technical services, whether he is a resident of a Contracting Party or not, has in a Contracting Party a permanent establishment or a fixed base in connection with which the liability to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in the Contracting Party in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the fees for technical services, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of the Agreement. 7. The benefits of this Article shall not be available if the main purpose or one of the main purposes of any person concerned with performance of services in respect of which the technical fees are paid is to take advantage of this Article by means of such performance of services.

FEES FOR TECHNICAL SERVICES. 1. Fees for technical services arising in a Contracting Party State and paid to a resident of the other Contracting Party State may be taxed in that other PartyState. 2. However, such fees for technical services may also be taxed in the Contracting Party State in which they arise, arise and according to the laws of that PartyState, but if the beneficial owner of the fees for technical services is a resident of the other Contracting Party State, the tax so charged shall not exceed 10 per cent of the gross amount of the fees for technical services. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term “"fees for technical services” " as used in this Article means payments of any kind as to any person, other than to an employee of the person making the payments, in consideration for managerialany services of a technical, technical managerial or consultancy services, including through the provision of services of technical or other personnel, but does not include payments for independent personal services and for dependent personal services as mentioned in Articles 15 and 16 respectively of this Agreementnature. 4. The provisions provision of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the fees for technical services arise, arise through a permanent establishment situated therein, or performs in that other Party State independent personal personnel services from a fixed base situated therein, and the right or property in respect of which the fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such a case the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Fees for technical services shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyState. Where, however, the person paying the fees for technical services, whether he is a resident of a Contracting Party State or not, has in a Contracting Party State a permanent establishment or a fixed base in connection with which the liability obligation to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in the Contracting Party State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the fees for technical servicesservices paid exceeds, having regard to the usefor whatever reason, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws law of each Contracting PartyState, due regard being had to the other provisions of the Agreementthis Convention. 7. The benefits of this Article shall not be available if the main purpose or one of the main purposes of any person concerned with performance of services in respect of which the technical fees are paid is to take advantage of this Article by means of such performance of services.]

FEES FOR TECHNICAL SERVICES. 1. Fees for technical services arising in a Contracting Party State and paid to a resident of the other Contracting Party State may be taxed in that other PartyContracting State. 2. However, such fees for technical services may also be taxed in the Contracting Party State in which they arise, and according to the laws of that PartyState, but if the recipient is the beneficial owner of the fees for technical services is a resident of the other Contracting Party services, the tax so charged shall not exceed 10 per cent of the gross amount amounts of the fees for technical services. 3. The term “fees for technical services” as used in this Article means payments of any kind as to any person, other than to an employee of the person making the payments, in consideration for managerialany services of a technical, technical managerial or consultancy services, including through the provision of services of technical or other personnelnature, but does not include payments for independent personal services and for dependent personal services as mentioned in Articles to which Article 15 and 16 respectively of this AgreementAgreement applies. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the fees for technical services arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the fees for technical services are paid is effectively connected with (a) such permanent establishment establishment, or fixed basewith (b) business activities referred to in subparagraph (c) of paragraph 1 of Article 7 (Business Profits). In such case case, the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Fees for technical services shall be deemed to arise in a Contracting Party State when the payer is that State itself, a local authority or entity thereof, or a resident of that PartyState. Where, however, the person paying the fees for technical services, whether he is a resident of a Contracting Party State or not, has in a Contracting Party State a permanent establishment or a fixed base in connection with which the liability obligation to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in the Contracting Party State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the fees for technical servicesservices paid exceeds, having regard to the usefor whatever reason, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting PartyState, due regard being had to the other provisions of the this Agreement. 7. The benefits of this Article shall not be available if the main purpose or one of the main purposes of any person concerned with performance of services in respect of which the technical fees are paid is to take advantage of this Article by means of such performance of services.

FEES FOR TECHNICAL SERVICES. 1. Fees for technical services arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party. 2. However, such fees for technical services may also be taxed in the Contracting Party in which they arise, arise and according to the laws of that Party, but if the beneficial owner of the fees for technical services is a resident of the other Contracting Party Party, the tax so charged shall not exceed 10 per cent of the gross amount of the fees for technical services. 3. The term “fees for technical services” as used in this Article means payments of any kind received as a consideration for the rendering of any managerial, technical or consultancy services, including through the provision of technical services of technical by an enterprise or other personnel, but does not include payments for independent personal services and for dependent personal services as mentioned in Articles to which the provisions of paragraph 1(a) of Article 15, paragraph 1(b) of Article 15 and or Article 16 respectively of this AgreementAgreement apply. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the fees for technical services arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the fees for technical services are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Fees for technical services shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the fees for technical services, whether he is a resident of a Contracting Party or not, has in a Contracting Party a permanent establishment or a fixed base in connection with which the liability to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in the Contracting Party in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the fees for technical services, having regard to the use, right or information services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-last- mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of the Agreement. 7. The benefits of this Article shall not be available if the main purpose or one of the main purposes of any person concerned with performance of services in respect of which the technical fees are paid is to take advantage of this Article by means of such performance of services.