Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 11 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 9 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films films, or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 7 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Income and Capital Gains Tax Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 7 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, software, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party State in which the permanent establishment or a 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer software, cinematograph films, or films films, tapes or tapes discs used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
Royalties. (1. ) Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyContracting State.
(2. ) However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the recipient and the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 3 contracts
Samples: Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
Royalties. (1. ) Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, process or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 7 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, films or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of or the right to use information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 1415, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, having regard to the use, use or 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 this Agreement.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work work, including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or modelmodels, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, royalties being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State, a local authority thereof or a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Double Taxation Agreement, Income and Capital Tax Agreement, Agreement for the Avoidance of Double Taxation
Royalties. (1. ) Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyState.
(2. ) However, such the royalties referred to in paragraph 1 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use any industrial, commercial, or scientific equipment or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including software as well as cinematograph films, or and films or tapes used for television or radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 8 or Article 1415, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties 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 and the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information (know-how) concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or a fixed base. In such case, case the provisions of Article 7 or and Article 14, as the case may be, 15 shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or a fixed base, base then such royalties shall be deemed to arise in the Party State in which the permanent establishment or a 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
7. The provisions of this Article shall not apply if the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph cinematographic films and films, tapes and other means of image or films or tapes used for radio or television broadcasting, sound reproduction) any computer software, patent, trade xxxx, design or model, plan, secret formula or processprocess or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties 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 this Agreement.
7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect to which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent 5 percent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, 14 shall apply.
5. Royalties 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 royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this the Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
Royalties. 1. Royalties 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 royalties 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 recipient is the beneficial owner of the royalties is a resident of the other Contracting Partyroyalties, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, or and films or tapes used for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information (know-how) concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that PartyState. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royaltiesroyalties paid, 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 a 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 this Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 3 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties exceeds, having regard to the usefor whatever reasons, 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 this Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. (1. ) Royalties 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 the royalties mentioned in sub-paragraph a) of paragraph 3 may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, ,:
a) any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
b) any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for television or radio broadcasting.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Royalties. 11 . Royalties 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.
22 . However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws law of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
33 . The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for television or radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or processprocess or trade xxxx or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
44 . The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner recipient of the royalties, being a resident of a Contracting PartyState, carries on business has in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and with which the right or property in respect of which giving rise to the royalties are paid is effectively connected with such permanent establishment or fixed baseconnected. In such a case, the provisions royalties may be taxed according to the law of Article 7 or Article 14, as the case may be, shall applythat other Contracting State.
55 . Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority, a statutory body or a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are directly borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting State in which the permanent establishment or fixed base is situated.
66 . Where, by reason of owing to a special relationship between the payer and the beneficial owner recipient or between both of them and some other person, the amount of the royaltiesroyalties paid, 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 recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such that case, the excess part of the payments shall remain taxable according to the laws law of each the Contracting Party, due regard being had to State in which the other provisions of this Agreementroyalties arise.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
Royalties. (1. ) Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyState.
(2. ) However, such the royalties referred to in paragraph 1 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of, or the right to use any industrial, commercial, or scientific equipment or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties 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 royalties 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 and the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information (know-how) concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or a fixed base. In such case, case the provisions of Article 7 or and Article 14, as the case may be, 15 shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or a fixed base, base then such royalties shall be deemed to arise in the Party State in which the permanent establishment or a 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
7. The provisions of this Article shall not apply if the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, films, tapes or films or tapes discs used for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party in which the permanent establishment or a 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 royalties, 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 this Agreement.
7. No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
Royalties. (1. ) Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Contracting Party.
2. However, such royalties arising in a Contracting Party may also be taxed in the that Contracting Party in which they arise and according to the laws of that Contracting Party, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcastingwork, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
Royalties. 1. Royalties 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 the royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 15 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, cinematographic films and films and tapes for television or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxtrademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 (Business Profits) or Article 1414 (Independent Personal Services), as the case may be, be shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment establishment, or fixed base, base then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 recipient 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 this AgreementConvention.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films films, tapes and other means of image or tapes used for radio or television broadcastingsound reproduction, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties exceeds, having regard to the usefor whatever reasons, 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 this Agreement.
Appears in 2 contracts
Samples: Income Tax Agreement, Agreement for the Avoidance of Double Taxation
Royalties. (1. ) Royalties 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 the royalties mentioned in sub-paragraph a) of paragraph 3 may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, ,:
a) any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
b) any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for television or radio broadcasting.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed base or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties arising in a Contracting Party State and paid to a resident of the other Contracting Party may State shall be taxed taxable in that other PartyState.
2. However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for television or radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 3 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Royalties. (1. ) Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyContracting State.
(2. ) However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the recipient and the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
Royalties. 1. Royalties arising in a Contracting Party territory and paid to a resident of the other Contracting Party territory may be taxed in that other Partyterritory.
2. However, such royalties may also be taxed in the Contracting Party territory in which they arise and according to the laws of that Partyterritory, but if the beneficial owner of the royalties is a resident of the other Contracting Partyterritory, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Partyterritory, carries on business in the other Contracting Party territory in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party territory independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party territory when the payer is a resident of that Partyterritory. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party territory or not, has in a Contracting Party territory a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise have arisen in the Party territory 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 royalties, 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 Partyterritory, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any patent, computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 of the royalties or between both of them and some other person, the amount of the royalties, 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 of the royalties 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 this AgreementConvention.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph cinematography films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, cases the provisions of Article 7 or Article 1415, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 3 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, films and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when where the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties 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 Party, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any patent, computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 of the royalties or between both of them and some other person, the amount of the royalties, 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 of the royalties 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 this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to whose beneficial owner is a resident of the other Contracting Party State may be taxed in that other PartyState.
2. However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting Partycontracting State, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph cinematographic films, and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission), any computer software, patent, trade xxxxmark, design designs or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when State where the payer is a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for radio or television broadcastingbroad-casting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party territory and paid to a resident of the other Contracting Party territory may be taxed in that other Partyterritory if such resident is the beneficial owner of the royalties.
2. However, such royalties may also be taxed in the Contracting Party territory in which they arise it arises and according to the laws of that Partyterritory, but if the beneficial owner of the royalties is a resident of the other Contracting Partyterritory, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph cinematograph-films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Partyterritory, carries on business in the other Contracting Party territory in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party territory independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party territory when the payer is a resident of that Partyterritory. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party territory or not, has in a Contracting Party territory a permanent establishment or a fixed base in connection with which the indebtedness on which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party territory 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 royalties, 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 article shall apply only to the last-mentioned amount. In such that case, the excess part of the payments shall remain taxable according to the laws of each Contracting Partyterritory, due regard being had to the other provisions of this Agreement.
7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to of use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or of property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, 14 as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party contracting State or not, has in a Contracting Party State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party State in which the permanent establishment or fixed base is situated.
6. Where, 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
Royalties. (1. ) Royalties arising in derived from a Contracting Party and paid to State by a resident of the other Contracting Party may State shall be taxed taxable only in that other PartyState.
(2. ) However, such royalties may also be taxed in the Contracting Party in State from which they arise are derived, and according to the laws law of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 10 per cent of the gross amount of the such royalties.
(3. ) The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio television or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or processprocess or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 and 2 paragraph (1) shall not apply if the beneficial owner recipient of the royalties, being a resident of a Contracting PartyState, carries on business has in the other Contracting Party State in which the royalties arise, through arise a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and with which the right or property in respect of which giving rise to the royalties are paid is effectively connected with such permanent establishment or fixed baseconnected. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties shall be deemed to arise in be derived from a Contracting Party State when the payer is that State itself, a political subdivision or a local authority thereof or a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in be derived from the Party Contracting State in which the permanent establishment or fixed base is situated.
(6. ) Where, by reason of owing to a special relationship between the payer and the beneficial owner recipient or between both of them and some other person, the amount of the royaltiesroyalties paid, 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 recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-last- mentioned amount. In such that case, the excess part of the payments shall remain taxable according to the laws law of each Contracting Party, State due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise arise, and according to the laws of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 eight per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including computer software, cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, whether he that person 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 to pay right or property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 eight per cent (8%) of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or cinematography films and films or tapes for television or radio broadcasting or broadcasting by satellite, cables, optical fibres or similar technology used for radio or television broadcasting, any magnetic tapes, discs or laser discs, computer software, any patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. (1. ) Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
(3. ) The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used and recordings for radio or television broadcastingand television, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experienceexperience or for the use of, or the right to use, industrial, commercial or scientific equipment. The term “royalties” shall also include payments of any kind for the use or the right to use a person's name, picture or any other similar personality rights.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, therein or performs in that other Party State independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 base, in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties arising in the country of a Contracting Party and paid to a resident of the country of the other Contracting Party may be taxed in that other Partycountry.
2. However, such royalties may also be taxed in the country of the Contracting Party in which they arise and according to the laws of that Partycountry, but if the recipient is the beneficial owner of the royalties is a resident of the other Contracting Partyroyalties, the tax so charged shall not exceed 8 per cent 10% of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, films or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of the country of a Contracting Party, carries on business in the country of the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party country independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in the country of a Contracting Party when the payer is the authority of the country of that Contracting Party itself, a local authority or a resident of that Partycountry. Where, however, the person paying the royalties, whether he is a resident of the country of a Contracting Party or not, has in the country of a Contracting Party a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party country 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 royalties, 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 country of the Contracting Party, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
Royalties. 1. Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyState.
2. However, such Those royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph cinematographic films, or films films, tapes and other means of image or tapes used for radio or television broadcastingsound reproduction, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a person who is a resident of that PartyState for the purposes of its tax. Where, however, the person paying the royalties, whether he the person 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 to pay the royalties was incurred, and such the royalties are borne by such deductible in determining the income, profits or gains attributable to that permanent establishment or fixed baseestablishment, then such the royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Income Tax Agreement
Royalties. 1. Royalties arising in a Contracting Party State and paid to a resident of the other Contracting Party may State shall be taxed taxable only in that other Party.
2. However, State if such royalties may also be taxed in the Contracting Party in which they arise and according to the laws of that Party, but if a resident is the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
32. The term "royalties" as used in this Article means payments of any kind received paid as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and other recordings of sounds or films or tapes used for radio or television broadcastingimages, software, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
43. The provisions of paragraphs paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article Articles 7 or Article 14, as the case may be, shall apply.
54. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting State in which the permanent establishment or fixed base is situated.
65. 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 royalties, 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, case the excess part of the payments shall remain taxable according to the laws of each the Contracting Party, State due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Samples: Income and Capital Tax Treaty
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films films, or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 the royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 15 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, cinematographic films and films and tapes for television or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxtrademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 (Business Profits) or Article 1414 (Independent Personal Services), as the case may be, be shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment establishment, or fixed base, base then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 recipient 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. (1. ) Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent 10 percent of the gross amount of the royalties.
(3. ) The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. The term “royalties” shall also include payments of any kind for the use or the right to use a person’s name, picture or any other similar personality rights and on payments received as consideration for the registration of entertainers' or sportsmen's performances by radio or television.
(4. ) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
Royalties. (1. ) Royalties arising in a Contracting Party State and paid to a resident of the other Contracting Party State may be taxed in that other PartyState, according to its laws.
(2. ) However, such royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent 15 percent of the gross amount of the royalties.
(3. ) The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 (1) and 2 (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or to property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party State in which the permanent establishment or fixed base is situated.
(6. Where, ) 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Samples: Income Tax Convention
Royalties. 1. Royalties 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 royalties 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 and the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "«royalties" » as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information (know-how) concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or a fixed base. In such case, case the provisions of Article 7 or and Article 14, as the case may be, 15 shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or a fixed base, base then such royalties shall be deemed to arise in the Party State in which the permanent establishment or a 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
7. The provisions of this Article shall not apply if the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyState.
2. However, such royalties 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 recipient is the beneficial owner of the royalties is a resident of the other Contracting Partyroyalties, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "«royalties" » as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 1415, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay right or property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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-last mentioned amount. In such a 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 this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent 10 percent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films or films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other other
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that State itself, a political sub – division, a local authority or a resident. Where, however, the person paying the royalties, whether that person is a resident of a Contracting State or not, has in which the royalties arise, through a Contracting State a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and with which the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurredconnected, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes discs used for radio or television broadcasting), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, whether he that person 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 to pay right or property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 7 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party in which the permanent establishment or fixed base is situated.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 royalties, 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to a resident of the other Contracting Party State may be taxed in that other Party.
2State. However, such royalties may also be taxed in the Contracting Party State in which they arise it arises and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 6 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, Contracting State and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 of the royalties or between both of them and some other person, the amount of the royalties, 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 PartyState, due regard being had to the other provisions of this Agreement. The provision of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party may State shall be taxed taxable only in that other PartyState.
2. However, such royalties the payments of the kind referred to in sub-paragraph b) of paragraph 3 may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 10 per cent of the gross amount of the such royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, :
a) any copyright of literary, artistic or scientific work (except for computer software) including cinematograph films, or and films or tapes used for television or radio or television broadcasting, ;
b) any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, tailor made computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph cinematography films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 1415, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "«royalties" » as used in this Article article means payments of any kind received as a consideration for the use of, or the right to useuse software, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, and payments for the use of, or the right to use, industrial, commercial or scientific equipment.
4. The provisions of paragraphs 1 and 2 of this article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article article 7 or Article 14, as the case may be, of this Agreement shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay right, property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, having regard to the use, right or information for which they are she is 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 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for television or radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise arise, and according to the laws law of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work work, including cinematograph films, films or films or tapes used for radio or television broadcasting or broadcasting by satellite, cables, optical fibres or similar technology used for public broadcasting, any computer magnetic tapes, discs or laser discs, software, any patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, agricultural or scientific equipment, or for information concerning industrial, commercial commercial, agricultural or scientific experienceexperience (know-how), as well as technical assistance.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, cases the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. (1. ) Royalties arising in a Contracting Party State which are derived and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyState.
(2. ) However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws law of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 15 per cent of the gross amount of the royalties.
(3. ) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcastingwork, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 (1) and 2 (2) of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal State professional services from a fixed base situated therein, and the right rights or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may bemaybe, shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting Party when State where the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 royalties was incurred, incurred and such the royalties are borne by such that permanent establishment or fixed baseestablishment, then such the royalties shall be deemed to arise in the Party Contracting State in which the permanent establishment or fixed base is situated.
(6. ) Where, by reason of owing to a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information royalties paid exceeds for which they are paid, exceeds whatever reason the amount which would have been agreed upon by the payer and the beneficial owner paid in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such that 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 this AgreementConvention.
(7) The provisions of this Article shall not apply to dividends on founders shares issued in Egypt as consideration for rights mentioned in paragraph (3) of this Article and which are taxed in Egypt in accordance with the provisions of Article 1 of Law No. 14 of 1939, as it may be amended from time to time in minor respects without affecting the general principle thereof. In such a case, the provisions of Article 10 of this Convention shall apply.
Appears in 1 contract
Samples: Double Taxation Convention
Royalties. 1. Royalties arising in a Contracting Party and paid to a resident of in the other Contracting Party may be taxed in that other Party.
2. However, such royalties 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 royalties is a resident of in the other Contracting Party, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for television or radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to a beneficial owner which is a resident of the other Contracting Party State may be taxed in that other PartyContracting State.
2. However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the such royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, cinematographic films and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, and payments for the use of, or the right to use, industrial, commercial or scientific equipment.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "“royalties" ”, as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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-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 this Agreement. Note 14: There have been no changes to this Article as the MLI has no impact on it.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that the other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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-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 this Agreement.
Appears in 1 contract
Royalties. (1. ) Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 7.5 per cent of the gross amount of the royalties.
(3. ) The term "“royalties" ” as used in this Article means payments of any kind received as a consideration con sideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of or the right to use industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
(4. ) The provisions of paragraphs 1 (1) and 2 (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
(5. ) Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 3 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, films and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when where the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties 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 Party, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties Royalties described in sub-paragraph a) of paragraph 3 and beneficially owned by a resident of a Contracting State may be taxed only in that State. Royalties described in sub-paragraph b) of paragraph 3 may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments payment of any kind received as a consideration for the use of, or the right to use, :
a) any copyright of literary, artistic or scientific work including cinematograph motion pictures or films, recordings on tape or films or tapes other media used for radio or television broadcasting, broadcasting or other means of reproduction or transmission;
b) any computer software, patent, trade xxxxtrademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 royalties was incurred, incurred and such royalties are borne by such that permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party may State shall be taxed taxable only in that other PartyContracting State.
2. However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the recipient is the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "«royalties" » as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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-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 this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films and films or tapes used for television or radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 3 per cent of the gross amount of the royalties. The competent authorities of the Contracting Parties shall by mutual agreement settle the mode of application of this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, films and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission), any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when where the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties 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 Party, due regard being had to the other provisions of this Agreement.mentioned
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "royalties" ", as used in this Article Article, means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work work, including cinematograph films, or films or tapes used and recordings for radio or television broadcastingand television, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, or for the use of, or the right to use, industrial, commercial or scientific equipment. The term “royalties” also includes gains derived from the alienation of any such right or property which are contingent on the productivity, use or disposition thereof.
4. The provisions of paragraphs paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when State where the payer is a resident of that PartyState. Where, however, the person paying the royalties, 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 royalties was incurred, incurred and such royalties are borne by such that permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties 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 recipient is the beneficial owner of the royalties is a resident of the other Contracting Partyroyalties, the tax so charged shall not exceed 8 6 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or cinematographic films or tapes used and recordings for radio or television broadcastingand television, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other Party Contracting State independent personal services from a fixed base situated thereinbase, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is that State itself, a political subdivision, a local authority or a resident of that PartyState. Where, however, the person paying the royalties, 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 right or property giving rise to pay the royalties was incurredis effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royaltiesroyalties paid, having regard to the use, right to use 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 a 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, with due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Agreement for the Avoidance of Double Taxation and Fiscal Evasion With Respect to Taxes on Income
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.exceed
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph cinematographic films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or other intangible property, or for the use of, or the right to use, any industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall sha l not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries car ies on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContacting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party State or not, has in a Contracting Party Contacting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting State in which the permanent establishment or the 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 royalties, 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 sha l 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to a beneficial owner which is a resident of the other Contracting Party State may be taxed in that other PartyContracting State.
2. However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the such royalties.
3. The term "«royalties" » as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, cinematographic films and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, and payments for the use of, or the right to use, industrial, commercial or scientific equipment.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to beneficially owned by a resident of the other Contracting Party State may be taxed in that other PartyContracting State.
2. However, such royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 eight per cent (8%) of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work work, including cinematograph films, cinematographic films and recordings on tape or films or tapes other media used for radio or television broadcastingbroadcasting or other means of reproduction or transmission, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when State where the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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-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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxtrademark, design or model, plan, secret formula or process, software, or for the use of, or the right to use, industrial, commercial, or scientific equipment or for information concerning industrial, commercial or scientific experience, and profits from the leasing of ships, aircraft and containers.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurredestablishment, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyContracting State, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 10 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article article means payments of any kind received as a consideration for the use of, or the right to useuse software, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, and payments for the use of, or the right to use, industrial, commercial or scientific equipment.
4. The provisions of paragraphs 1 and 2 of this article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article article 7 or Article 14, as the case may be, of this Agreement shall apply.
5. Royalties shall be deemed to arise in a Contracting Party State when the payer is a resident of that PartyContracting State. Where, however, the person paying the royalties, 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 to pay right, property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, having regard to the use, right or information for which they are she is 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 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 5 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or and films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party Contracting 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Income Tax Agreement
Royalties. 1. Royalties arising in a Contracting Party and paid to a resident of the other Contracting Party may shall be taxed taxable only in that other Party.
2. However, such royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
43. The provisions of paragraphs paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party in which the permanent establishment or fixed base is situated.
64. 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 royalties, 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 this Agreement.
5. Royalties shall be deemed to arise in a Party when the payer is a resident of that Party. Where, however, the person paying the royalties, whether he is a resident of a Party or not, has in a Party a permanent establishment in connection with which the liabilities to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Party in which the permanent establishment is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties 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 royalties 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 royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 3 per cent of the gross amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxx, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties 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 royalties are paid is effectively connected with such permanent establishment or fixed baseestablishment. In such case, case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, 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 royalties was incurred, and such royalties are borne by such permanent establishment or fixed baseestablishment, then such royalties shall be deemed to arise in the 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 royaltiesroyalties exceeds, having regard to the usefor whatever reasons, 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 this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Party State and paid to a resident of the other Contracting Party State may be taxed in that other Party.
2the first mentioned State. However, such royalties 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 royalties is a resident of the other Contracting Party, the The tax so charged shall not exceed 8 per cent 5% five percent of the gross amount of the royalties.
32. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or films or tapes used discs for radio or television broadcasting), any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
43. The provisions of paragraphs 1 and 2 paragraph (1) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment or fixed base situated therein, therein or performs in that other Party state independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 (7) or Article (14, as the case may be, ) shall apply.
54. Royalties 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 royalties, 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 to pay right, property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party State in which the permanent establishment or fixed base is situated.
65. 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 royalties, 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 PartyState, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties 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 royalties may also be taxed in the Contracting Party State in which they arise and according to the laws of that PartyState, but if the beneficial owner of the royalties is a resident of the other Contracting PartyState, the tax so charged shall not exceed 8 7 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, films or films or tapes used for radio or television broadcasting, any computer software, patent, trade xxxxmark, design or model, plan, secret formula or process, or for the use of or the right to use information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting PartyState, carries on business in the other Contracting Party State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 1415, as the case may be, shall apply.
5. Royalties 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 royalties, 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 to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the 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 royalties, having regard to the use, use or 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 this Agreement.
Appears in 1 contract
Samples: Income Tax Treaty