FEES FOR TECHNICAL SERVICES. 1. Fees for technical services derived from one of the Contracting States by a resident of the other Contracting State who is the beneficial owner thereof and is subject to tax in that other State in respect thereof may be taxed in the first-mentioned Contracting State at a rate not exceeding 5 per cent of the gross amount of such fees.
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Samples: Double Taxation Avoidance Agreement, Agreement, internationaltaxtreaty.com
FEES FOR TECHNICAL SERVICES. 1. Fees for technical services derived from one of the Contracting States by a resident of the other Contracting State who is the beneficial owner thereof and is subject to tax in that other State in respect thereof may be taxed in the first-mentioned Contracting State at a rate not exceeding 5 per cent of the gross amount of such fees.
Appears in 1 contract
Samples: www.gov.za
