Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 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: (a) the use of, or the right to use, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience; (b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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 State in which the permanent establishment 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 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 law of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
Royalties. 1. Royalties arising in a Contracting State one of the States and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, royalties the tax so charged shall not exceed 1012.5% 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:
(a) 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 patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 Stateone of the States, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. 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 State one of the States when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State one of the States or not, has in a Contracting State one of the States a permanent establishment or a fixed base in connection with which the obligation to pay contract under which the royalties are paid was incurredconcluded, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Avoidance of Double Taxation Agreement, Avoidance of Double Taxation Agreement (Dta)
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) 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 any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 1010 % 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films, films or tapes or other means for radio or television broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;experience (know-how).
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. 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 State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or the 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 kind, whether periodical or not, and however described or computed, to the extent to which they are made as a consideration for:
(a) the use of, or the right to use, any copyright (including the use of or the right to use any literary, dramatic, musical, or artistic works, sound recordings, films, broadcasts, cable programmes, or typographical arrangements of published editions), patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific worktrade-mark, or for the use of, other like property or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;right; or
(b) the use of, or the right to use, cinematograph filmsany industrial, scientific or tapes for radio commercial equipment; or
c) knowledge or television broadcastinginformation concerning industrial, any copyright of literary commercial or artistic workscientific 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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or person who is a resident of that State. Where, however, the person paying such the royalties, whether he the person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such the royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 3 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, royalties the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes used for radio or television broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he or she is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 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 law laws of each Contracting State, due regard being had to the other provisions of this the Agreement.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) the use of, or the right to use, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, work or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for the information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, films or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political an administrative subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, establishment then such royalties shall be deemed to arise in the State in which the permanent establishment 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 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties arising in a Contracting State may also be taxed in the that Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes used for radio or television broadcasting, or any patent, trade xxxx, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) 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 any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 this limitation.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematography films, any patent, software, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxx, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workexperi- ence.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, situat- ed therein and the right or property in respect of which the royalties are paid is effectively effec- tively connected with such permanent establishment. In such a case the provisions of Article Ar- ticle 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent per- manent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties xxx- alties shall be deemed to arise in the Contracting State in which the permanent establishment estab- lishment 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 paidroyalties, having hav- ing 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 ab- sence 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 law laws of each Contracting State, due regard being had to the other provisions provi- sions 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes and discs for radio and television broadcasting), any patent, trade xxxxmark, design or model, computer programme, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
43. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
65. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, 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;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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 State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment with which the right or property in respect of which the royalties are paid is effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.
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: Double Taxation Agreement, Double Taxation Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) 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 patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other the first-mentioned State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the The tax so charged shall not exceed 10% (5) five percent of the gross amount of the royalties.
32. The term "“royalties" ” as used in this Article means means, payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and computer software, any patent, trade xxxx, design or model, plan, secret formula formula, or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, equipment or for information concerning industrial, commercial or scientific experience;
experience (b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workknow-how).
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 and 14 shall apply, as the case may be.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
65. 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% exceed:
(a) 5 per cent of the gross amount of the royaltiesroyalties received as consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, excluding cinematograph films and films, tapes or discs for radio or television broadcasting;
(b) 15 per cent of the gross amount of the royalties in any other case.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, computer programme, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a 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 State when the payer is that State itself, a political subdivisionlocal authority, a local authority or a statutory body thereof, political subdivision or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection or a fixed base with which the obligation 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 establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 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 last·mentioned amount. In such a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 kind, whether periodical or not, and however described or computed, to the extent to which they are made as a consideration for:
(a) the use of, or the right to use, any copyright (including the use of or the right to use any literary, dramatic, musical, or artistic works, sound recordings, films, broadcasts, cable programmes, or typographical arrangements of published editions), patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific worktrade-xxxx, or for the use of, other like property or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;right; or
(b) the use of, or the right to use, cinematograph filmsany industrial, scientific or tapes for radio commercial equipment; or
c) knowledge or television broadcastinginformation concerning industrial, any copyright of literary commercial or artistic workscientific 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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or person who is a resident of that State. Where, however, the person paying such the royalties, whether he the person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such the royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 2 contracts
Samples: Tax Agreement, Tax Agreement
Royalties. 1. Royalties arising in a Contracting State Party and paid to a resident of the other Contracting State Party may be taxed in that other StateContracting Party.
2. However, such royalties may also be taxed in the Contracting State Party in which they arise and according to the law laws of that StateContracting Party, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting Party, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxx, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting StateParty, carries on business in the other Contracting State Party in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State Party when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that StateContracting Party. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State Party or not, has in a Contracting State Party a permanent establishment in connection with which the obligation liability 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 State Contracting Party in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting StateParty, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, other like right or for the use of, or the right to use, industrial, commercial, or scientific equipmentproperty, or for information (know-how) concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment is situated.
6. Where 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 paidpaid 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 of the royalties 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
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: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, 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;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
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 1 contract
Samples: Income and Capital Tax Convention
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, 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;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 of this Agreement shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, incurred and such the royalties are borne by such that permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, 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 obtain a tax advantage under this Article by means of that creation or assignment.
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 State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% of the gross amount of the royalties.the
3. The term "royalties" ", as used in this Article Article, means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. 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 State when where the payer is that Contracting State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such that permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the Contracting 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
7. The provisions of this Article shall not apply if the right or the property giving rise to the royalties created or assigned mainly for the purpose of taking advantage of this Article and not for valid commercial reasons. In such case the payments shall remain taxable according to the laws of each Contracting State concerning the taxes to which the Convention applies.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient beneficial ownerof the royalist is the beneficial owner a resident of the royaltiesother Contracting State, the tax so charged shall not exceed 10% five percent (5%) 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, equipment or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case , then the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne born by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement...
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) 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 patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting Stale and paid to a resident of the other Contracting Slate may be taxed in the First mentioned State. The lax so charged shall not exceed (5) five percent of the gross amount of the royalties.
2. Notwithstanding the provisions of paragraph I. the copyright royalties paid in respect of the author’s right and other similar remuneration for the reproduction of literary, dramatic, musical or artistic work, arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. Howeverwho is liable to lax on them, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if once the recipient of said royalties is the beneficial owner of owner, shall be exempt from tax in the royalties, the tax so charged shall not exceed 10% of the gross amount of the royaltiesfirst- mentioned State.
3. The term "" royalties" as used in this Article means payments pay minis of any kind received am kincirectiveci as a consideration for:
(a) for the use of, . or the right to use. any copyright ofliterary. artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting ). any patent, . trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, . or the right to use, use industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business business- in the other Contracting State in which the royalties arise, through a permanent establishment situated therein or perform in that other Stale independent personal service's from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively effective!) connected with such permanent establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 or 14 shall apply, as the case may be.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that StateSlate. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, . has in a Contracting State a permanent establishment in connection or fixed base with which the obligation to pay right, property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to lo arise in the 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 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 law of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State Party and paid to a resident of the other Contracting State Party may be taxed in that other StateContracting Party.
2. However, such royalties may also be taxed in the Contracting State Party in which they arise and according to the law laws of that StateContracting Party, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting Party, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxxmark, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting StateParty, carries on business in the other Contracting State Party in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State Party when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that StateContracting Party. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State Party or not, has in a Contracting State Party a permanent establishment in connection with which the obligation liability 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 State Contracting Party in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting StateParty, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, royalty the tax so charged shall not exceed 10% 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:
(a) for the use of, of or the right to useany copyright of literary, artistic or scientific work including cinematograph films, or tapes for television or broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishmentestablishmet. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment is situated.
6. Where by reason of a special relationship between the payer and ind the beneficial owner or between both of them and some other person, the amount of the royalties 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 payment shall remain taxable according to the law laws of each Contracting Contructing State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if a resident of the recipient other Contracting State is the beneficial owner of the royalties, royalties the tax so charged shall not exceed 10% 10 per cent of the gross amount of the royalties.
3. Notwithstanding the provisions of paragraph 2, royalties arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties, shall be taxable only in that other State if they are royalties for the use of, or the right to use, computer software.
4. The term "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of litterary, artistic or scientific work, patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the , and includes payments of any kind in respect of motion picture films and works on film, videotape, tape or other means of reproduction for use of, in connection with television or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
45. The provisions of paragraphs 1 2 and 2 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case the provisions of Article 7 or Article 14, as the case maybe, shall apply.
56. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
67. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
8. 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 right 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 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:
(a) 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 any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, 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;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 of this Agreement shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, incurred and such the royalties are borne by such that permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, 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 obtain a tax advantage under this Article by means of that creation or assignment.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means means:
a) payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic, scientific or other work (including cinematographic films and films, tapes or other means of image or sound reproduction for radio or television broadcasting), any patent, trade xxxxtrademark, design or model, plan, secret formula or process, or any copyright of scientific work, 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
(b) gain derived from the use ofalienation of any property described in subparagraph a), to the extent that such gain is contingent on the productivity, use, or disposition of the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workproperty.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 (Business Profits) shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated. Where the person paying the royalties is not a resident of either Contracting State, and the royalties are not borne by a permanent establishment in either Contracting State, but the royalties relate to the use of, or the right to use, in one of the Contracting States, any property or right described in paragraph 3, the royalties shall be deemed to arise in that State.
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 paidroyalties, having regard to the use, right 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, case the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State Party and paid to a resident of the other Contracting State Party may be taxed in that other StateContracting Party.
2. However, such royalties may also be taxed in the Contracting State Party in which they arise and according to the law laws of that StateContracting Party, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting Party, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films and films or tapes used for radio or television broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting StateParty, carries on business in the other Contracting State Party in which the royalties arise, arise through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State Party when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that StateParty. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State Party or not, has in a Contracting State Party a permanent establishment in connection with which the obligation 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 State Party in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting StateParty, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties arising in a Contracting State may also be taxed in the Contracting that State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including software and cinematograph films, any patent, trade xxxx, drawing, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, equipment or for information concerning industrial, industrial commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such the permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright, including cinematographic films and films and recordings for radio or television broadcasting, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the a beneficial owner of the royalties, the tax so charged shall not exceed 10% 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 this limitation.
3. The term "«royalties" » as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including, cinematograph films, any patent, trade xxxx, design or model, plan, secret formula formulas or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, equipment or for information (know how) concerning industrial, industrial commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such the permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 paidexceeds, 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 a case, the excess part of the
7. No relief shall be available under this Article if it was the payments main purpose or one of the main purposes of any person concerned with an assignment of the royalties, or with the creation or assignment of the rights in respect of which the royalties are paid, or with the establishment, acquisition or maintenance of the company that is the beneficial owner of the royalties and the conduct of its operations, to take advantage of this Article. In any case where a Contracting State intends to apply this paragraph, its competent authority shall remain taxable according to in advance consult with the law competent authority of each the other Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient who is a resident of the beneficial owner of other State beneficially owns the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematography films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties arising in a Contracting State may also be taxed in the that Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or any patent, trade xxxxmark, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties.
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may shall be taxed taxable only in that other State.
2. However, State if such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient resident is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for television or radio broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting Con- tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case the provisions of Article 7 or Article 14, as the case may be, shall apply.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
65. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising from sources in a Contracting State which are derived and paid to beneficially owned by a resident of the other Contracting State may shall be taxed taxable only in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures or films, recordings on tape or other media used for radio or television broadcasting or other means of reproduction or transmission), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright or, subject to the provisions of scientific workparagraph 2 of Article 8 (Shipping and Air Transport), or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
43. The provisions of paragraphs paragraph 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 (Business Profits) or Article 14 (Independent Personal Services) shall apply.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such the royalties are borne by such that permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
65. 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 paid, having regard to the use, right or information for which they are paid, exceeds exceeds, for whatever reason, 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 law of each Contracting State, due regard being had to the other provisions of this Agreement.only
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxxmark, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 5 per cent of the gross or amount of the royalties.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or other means for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a 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 State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection or a fixed base with which the obligation 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 establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment is or fixed base 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, 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;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 or Article 14 of this Convention, as the case may be, shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
(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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 10 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 this limitation.
3. The term "”royalties" ” as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, or films, tapes and other means of image or sound reproduction, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or (including payments for the use of, or the right to use, tailor-made software) or process, or any industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State one of the States and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, royalties the tax so charged shall not exceed 10% exceed:
(a) 15 per cent of the gross amount of the royaltiespayments referred to in paragraph 3(a);
(b) 15 per cent of the gross amount of the payments referred to in paragraph 3(b);
(c) 5 per cent of the gross amount of the payments referred to in paragraph 3 (c).
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) the use of, or the right to use, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use:
(a) a patent, industrialtrademark or tradename, commercialsecret formula or process, design or model, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use ofindustrial, commercial or the right to usescientific equipment, cinematograph films, or films and tapes for radio or television and broadcasting, any ;
(c) a copyright of literary a literary, artistic or artistic scientific work., but excluding cinematograph films and tapes for television or broadcasting. FBR, Government of Pakistan
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Stateone of the States, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. 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 State one of the States when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State one of the States or not, has in a Contracting State one of the States a permanent establishment or a fixed base in connection with which the obligation to pay contract under which the royalties are paid was incurredconcluded, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. 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 State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, process or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
6. Where 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 paidroyalties, 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including software and cinematograph films, any patent, trade xxxx, drawing, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, equipment or for information concerning industrial, industrial commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such the permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 12 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, equipment or for information (know-how) concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 (Business Profits) shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxx, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any patent, computer software, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment is situated.
6. Where 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 paidroyalties, 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) the use of, or the right to use, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph filmsany industrial, commercial or scientific equipment;
c) the supply of information concerning industrial, commercial or scientific experience; or
d) the use of, or tapes for radio or television broadcastingthe right to use, any copyright of literary literary, artistic or artistic scientific work, including cinematograph films and films or tapes for television or radio broadcasting. Notwithstanding the provisions of Article 13, the term “royalties” also includes payments derived from the alienation of any such right or property which are contingent on the productivity or use thereof.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise it arises and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 10 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 this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, 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;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
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 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if a resident of the recipient other Contracting State is the beneficial owner of the royalties, royalties the tax so charged shall not exceed 10% 10 per cent of the gross amount of the royalties.
3. Notwithstanding the provisions of paragraph 2, royalties arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties, shall be taxable only in that other State if they are royalties for the use of, or the right to use, computer software.
4. The term "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of litterary, artistic or scientific work, patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the , and includes payments of any kind in respect of motion picture films and works on film, videotape, tape or other means of reproduction for use of, in connection with television or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
45. The provisions of paragraphs 1 2 and 2 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case the provisions of Article 7 or Article 14, as the case maybe, shall apply.
56. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
67. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
8. 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 right 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, royalties the tax so charged shall not exceed 10% 10 percent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind kind, received as a consideration for:
(a) for the use of, of or the right to use, the sale of, any patentcopyright of literary, artistic or scientific work, including cinematograph films and recordings for the radio and television, any patents, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, process or for information concerning industrial, commercial or scientific experience;
(b) experience or for the use of, of or the right to useuse industrial, cinematograph films, commercial or tapes for radio or television broadcasting, any copyright of literary or artistic workscientific equipment.
4. The provisions of paragraphs 1 and 2 shall not apply apply, if the beneficial owner of the royalties, royalties being a resident of a Contracting State, State carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political itself and administrative territorial subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such royalties, the royalties whether he is a resident of a Contracting State or not, not has in a Contracting State a permanent establishment in connection with which the obligation right or property giving rise to pay the royalties was incurred, is effectively connected and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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, person the amount of the royalties paid, having regard to the use, right or information 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 payment shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient who is a resident of the beneficial owner of other State beneficially owns the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematography films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, royalties is a resident of the other Contracting State the tax so charged shall not exceed 10% 10 percent of the gross amount of such royalties. The competent authorities of the royaltiesContracting States 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:
(a) 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 patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, itself or a local authority or a statutory body thereof, thereof or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, establishment then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner is a resident of the royaltiesother Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, computer programme, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State ContractingState in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind kind, including payments in kind, received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary artistic or scientific work, including cinematograph films, and films or tapes for radio or television broadcasting, transmission to the by safe cable, optic fibre or similar technology, any patent, trade xxxx, xxxx design or model, plan, secret formula or process, or any copyright of scientific work, for the use or for the use of, or the right to use, use of any industrial, commercial, commercial or scientific equipment, equipment or for information concerning industrial, commercial or scientific experience;
(b) . The term “royalties” also includes gains from the alienation of any such properly or rights to the extent that such gains are on production, productivity, use of, or the right to use, cinematograph films, disposition of such property or tapes for radio or television broadcasting, any copyright of literary or artistic workrights.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein or performs in that other 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 establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivisionlocal authority, a local authority or a statutory body thereof, an administrative-territorial unit or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 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 law of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties arising in a Contracting State may also be taxed in the Contracting that State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of for information (know-how) concerning industrial, commercial or scientific workexperience, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning use industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workequipment.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, having regard to the use, right or information for which they are paidare, exceeds paid exceeds, for whatever reason, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Samples: Double Taxation Convention
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, 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;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 of this Agreement shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, incurred and such the royalties are borne by such that permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, 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 obtain a tax advantage under this Article by means of that creation or assignment.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may shall be taxed taxable in that other State.
2. HoweverThese royalties, such royalties may however, are also be taxed taxable in the Contracting State in which they arise and according to in accordance with the law laws of that this State; however, but if in case the recipient beneficiary owner is the beneficial owner a resident of the royaltiesother Contracting State, the tax so charged shall levied in such a manner cannot exceed 10% 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:
(a) for the use of, or the right to use, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of literary, artistic or scientific work, including cinematograph films or films, tapes, and other media for image and sound reproduction, patents, trade marks, designs or models, plans, secret formulas or processes or other intangible property as well as for the use of, or the right to use, use any industrial, commercial, or scientific equipment, equipment or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workknow-how.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business an entrepreneurial activity in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the property or right or property in respect of which the royalties are paid is effectively connected with such permanent establishmentestablishment or fixed base. In such a case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be The royalties are deemed to arise in a Contracting State when in case the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, In case the person paying such payer of the royalties, whether he is a resident of a Contracting State or not, however, has a permanent establishment or a fixed base in a Contracting State a permanent establishment in connection with which as such incurs the obligation to pay the royalties was incurredcharge thereof, and such these royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting 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 of the royalties or between both of them and some other person, the amount of the royalties paidroyalties, having regard to the use, right or information service 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
7. The provisions of this Article shall no apply if the purpose or one of the main purposes of any person involved in the creation or attribution of rights in connection with which the royalties are paid is to take advantage of this Article through such creation or attribution.
Appears in 1 contract
Samples: Income and Capital Tax Convention
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise it arises and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 5 per cent of the gross amount of the royalties.
3. The term "royalties" « royalties » as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State Party and paid to a resident of the other Contracting State Party may be taxed in that other StateParty.
2. However, such royalties may also be taxed in the Contracting State Party in which they arise and according to the law laws of that StateParty, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Party, the tax so charged shall not exceed 10% 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:
(a) the use of, or the right to use, any copyright, patent, trade xxxx, design or model, plan, secret formula or process, process or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experienceother intangible property;
(b) the use of, or the right to use, cinematograph industrial, commercial or scientific equipment;
(c) information concerning industrial, commercial or scientific experience; or
(d) the use of, or the right to use:
(i) motion picture films,
(ii) films, videotapes or other means of reproduction for use in connection with television, or
(iii) tapes for use in connection with radio or television broadcasting. However, any copyright of literary or artistic workthe term “royalties” does not include income dealt with in Article 8 (Shipping and Air Transport).
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting StateParty, carries on business in the other Contracting State Party in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 (Business Profits) shall apply.
5. Royalties shall be deemed to arise in a Contracting State Party when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that StateParty. Where, however, the person paying such the royalties, whether he the payer is a resident of a Contracting State Party or not, has in a Contracting State Party a permanent establishment in connection with which the obligation to pay the royalties was incurred, and such those royalties are borne by such that permanent establishment, then such those royalties shall be deemed to arise in the State Party in which the permanent establishment 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 paidroyalties, 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 that case, the excess part of the payments shall remain taxable according to the law laws of each Contracting StateParty, due regard being had to the other provisions of this Agreement.
7. A resident of a Party shall not be entitled to any benefits provided under this Article in respect of a royalty if one of the main purposes of any person concerned with an assignment or transfer of the royalty, or with the creation, assignment, acquisition or transfer of rights in respect of which the royalty is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the royalty, is for that resident to obtain the benefits of this Article.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, establishment then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivisionLand, a local authority political subdivision or a statutory body thereof, local government thereof or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to beneficially owned by a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise it arises and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% of the gross amount of the royalties. The competent authorities of the Contracting States 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. 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 State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting Contacting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or the 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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
Samples: Double Taxation Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to whose beneficial owner is a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other contracting State, the tax so charged shall not exceed 10% 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 for:
(a) 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 and other means of image or sound reproduction, any patent, trade xxxxmark, design drawings, designs or modelmodels, planplans, secret formula formulas or process, or any copyright of scientific workprocesses, or for the use of, or the right to use, industrial, commercial, or scientific equipment, equipment or for information concerning industrial, industrial commercial or scientific experience;.
(b) 4. Notwithstanding the provisions of paragraphs 1 and 2, copyright royalties in respect of the use of, or the right to useuse any literary, artistic or scientific work (including royalties in respect of cinematograph films and films, discs or tapes for radio or television broadcasting, any copyright ) arising in a Contracting State and paid to a resident of literary or artistic workthe other Contracting State shall be exempt from tax in the first- mentioned State.
45. The provisions of paragraphs 1 1, 2 and 2 4 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
56. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such the permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
67. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such the royalties mentioned in sub-paragraph a) of paragraph 3 may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, :
a) any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific workcomputer software, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use ofany copyright of literary, artistic or the right to use, scientific work including cinematograph films, films and films or tapes for television or radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 this limitation.
3. The term "“royalties" ” as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, royalties is a resident of the other Contracting State the tax so charged shall not exceed 10% 5 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, 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;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 of this Convention shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
(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 1 contract
Samples: Income and Capital Tax Convention
Royalties. (1. ) Royalties arising in a Contracting State and paid to beneficially owned by a resident of the other Contracting State may shall be taxed taxable only in that other State.
(2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) . The term “royalties” shall also include payments of any kind for the use of, or the right to useuse a person’s name, cinematograph films, picture or tapes any other similar personality rights and on payments received as consideration for the registration of entertainers’ or sportsmen’s performances by radio or television broadcasting, any copyright of literary or artistic worktelevision.
4. (3) 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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. (4) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment is situated.
6. Where (5) 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any software, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, use industrial, commercial, commercial or scientific equipmentequipment or transport vehicles, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 of this Agreement shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of for information concerning industrial, commercial or scientific workexperience, or and payments for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning use industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workequipment.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case the provisions of Article 7 (Business profits) or Article 14 (Independent personal services), as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of for information concerning industrial, commercial or scientific workexperience, or and payments for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning use industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workequipment.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other 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 establishmentestablishment or fixed base. In such a case the provisions of Article 7 (Business profits) or Article 14 (Independent personal services), as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to beneficially owned by a resident of the other Contracting State may shall be taxed taxable only in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures or films, recordings on tape or other media used for radio or television broadcasting or other means of reproduction or transmission), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) . The term “royalties“ shall also include payments of any kind received as a consideration for the use of, of or the right to useuse a person’s name, cinematograph filmspicture or any other similar personality rights, or tapes for the recording of entertainers' or sportsmens’ performances by radio or television broadcasting, any copyright of literary or artistic worktelevision.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
65. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. (1. ) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
(2. ) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, 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;.
(b4) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 of this Agreement shall apply.
(5. ) Royalties shall be deemed to arise in a Contracting State when where the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, incurred and such the royalties are borne by such that permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidpaid 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 a case, the excess part of the payments shall remain taxable according to the law laws of each Contracting State, 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 obtain a tax advantage under this Article by means of that creation or assignment. Capital gains
(1) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting State may be taxed in that other State.
(2) Gains derived by a resident of a Contracting State from the alienation of:
(a) shares, other than shares in which there is substantial and regular trading on a Stock Exchange, deriving their value or the greater part of their value directly or indirectly from immovable property situated in the other Contracting State, or
(b) an interest in a partnership or trust the assets of which consist principally of immovable property situated in the other Contracting State, or of shares referred to in sub-paragraph (a) of this paragraph, may be taxed in that other State.
(3) Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
(4) Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic by an enterprise of that Contracting State or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
(5) With respect to gains derived by a shipping or airline company mentioned in paragraph (4) of Article 8 of this Agreement, the provisions of paragraph (4) of this Article shall apply to the part of those gains which is attributable under its constitutive contract to the Government of the Contracting State to which the profits mentioned in paragraph (4) of Article 8 are attributed.
(6) Gains from the alienation of any property other than that referred to in paragraphs (1), (2), (3) and (4) of this Article shall be taxable only in the Contracting State of which the alienator is a resident. Income from employment
(1) Subject to the provisions of Articles 15, 17 and 18 of this Agreement, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph (1) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
(c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
(3) Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
(4) An individual who is both a national of a Contracting State and an employee of an enterprise of that Contracting State the principal business of which consists of the operation of aircraft in international traffic and who derives remuneration in respect of duties performed in the other Contracting State shall be exempt from tax in that other State on remuneration derived from his employment with that enterprise for a period of four years beginning with the date on which he first performs duties in that other State. For the purposes of this paragraph, a national of a State which is a member of the Gulf Co-operation Council for the Arab States and who is an employee of such an enterprise of a Contracting State shall be treated as a national of the State of Qatar.
Appears in 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to beneficially owned by a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.Convention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other the first mentioned State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the The tax so charged shall not exceed 105% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment or fixed base situated therein or performs in that other 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 establishmentestablishment or fixed base. In such a case case, the provisions of Article 7 (7) or (14) shall apply.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection or fixed base with which the obligation to pay right, property in respect of which the royalties was incurredare paid is effectively connected, and such royalties are borne by such permanent establishmentestablishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
65. 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, equipment or for information (know-how) concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 (Business Profits) shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to beneficially owned by a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of laws in that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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 State in which the permanent establishment 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 paidroyalties, 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 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State Party and paid to a resident of the other Contracting State Party may be taxed in that other StateContracting Party.
2. However, such royalties may also be taxed in the Contracting State Party in which they arise and according to the law laws of that StateParty, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting Party, the tax so charged shall not exceed 10% 10per 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes or discs used for radio or television broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 StateParty, carries on business in the other Contracting State Party in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State Party when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that StateParty. Where, however, the person paying such the royalties, whether he that person is a resident of a Contracting State Party or not, has in a Contracting State Party a permanent establishment in connection with which the obligation liability 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 State Party in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting StateParty, 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 1 contract
Samples: Double Taxation Agreement
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright, including cinematographic films and films and recordings for radio or television broadcasting, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
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 State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting Con- tracting State may be taxed in that other State.
2. However, such royalties arising in a Contracting State may also be taxed in the Contracting that State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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 re- ceived as a consideration for:
(a) for the use of, or the right to use, any copyright of liter- ary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting or any other means of image or sound transmission or reproduction, and for the use or the right to use of any software, any patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment estab- lishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case cases the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise arise, and according to the law laws of that State, but if the recipient is the beneficial owner is a resident of the royaltiesother Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade xxxx, design or model, computer programme, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 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 law laws of each Contracting State, 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 State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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 received, as a consideration for:
(a) 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 patent, trade xxxxmark, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, industrial commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a authority, statutory body thereof, or a resident of that State. Where, however, the person paying such royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, establishment then such royalties shall be deemed to arise in the State in which the permanent establishment 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, person the amount of the royalties paidroyalties, 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 a case, case the excess part of the payments shall remain taxable according to the law laws of each Contracting State, 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 State and paid to beneficially owned by a resident of the other Contracting State may shall be taxed taxable only in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures or films, recordings on tape or other media used for radio or television broadcasting or other means of reproduction or transmission), any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) . The term “royalties” shall also include payments of any kind received as a consideration for the use of, of or the right to useuse a person’s name, cinematograph filmspicture or any other similar personality rights, or tapes for the recording of entertainers’ or sportsmens’ performances by radio or television broadcasting, any copyright of literary or artistic worktelevision.
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 State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
54. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability to pay the royalties was incurred, incurred and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
65. 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that Contracting State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade xxxx, design or model, plan, or secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, arise through a permanent establishment situated therein, therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that Contracting State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation liability 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 Contracting State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royaltiesroyalties is a resident of the other Contracting State, the tax so charged shall not exceed (10% ) percent of the gross amount of the royalties.
3. The term terns "royalties" as used in this Article means payments of any kind received as a consideration for:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes or discs used for radio or television broadcasting, any patent, trade xxxxmark, design or model, computer software programme plan, secret formula or process, or any copyright of scientific work, or for the use of, or the right to use, industrial, commercial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with (i) such permanent establishment, or with (ii) business activities referred to under (c) of paragraph 1 of Article 7. In such a case case, the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 paidroyalties, 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Royalties. 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% 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:
(a) for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and recordings for radio and television, any patent, trade xxxx, design or model, plan, secret formula or process, or any copyright of for information concerning industrial, commercial or scientific work, experience or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic workequipment .
4. The provisions of paragraphs 1 l and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, State carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case the provisions of Article 7 shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation right of the property giving rise to pay the royalties was incurredis effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 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 law laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Appears in 1 contract
Samples: Double Taxation Agreement