{"component": "clause", "props": {"groups": [{"samples": [{"hash": "dsYCLq4B6qW", "uri": "/contracts/dsYCLq4B6qW#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 31.051612854, "published": true}, {"hash": "h0zrl3L5oBA", "uri": "/contracts/h0zrl3L5oBA#royalties", "label": "Double Taxation Avoidance Agreement", "score": 21.0, "published": true}, {"hash": "gSGKxX4XwxA", "uri": "/contracts/gSGKxX4XwxA#royalties", "label": "Double Taxation Agreement", "score": 21.0, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [3, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "other-state", "type": "definition", "offset": [119, 130]}, {"key": "the-contracting", "type": "clause", "offset": [180, 195]}, {"key": "according-to", "type": "definition", "offset": [226, 238]}, {"key": "the-laws", "type": "definition", "offset": [239, 247]}, {"key": "beneficial-owner", "type": "clause", "offset": [274, 290]}, {"key": "per-cent", "type": "definition", "offset": [394, 402]}, {"key": "gross-amount", "type": "definition", "offset": [410, 422]}, {"key": "competent-authorities", "type": "clause", "offset": [445, 466]}, {"key": "contracting-states", "type": "definition", "offset": [474, 492]}, {"key": "by-mutual-agreement", "type": "clause", "offset": [499, 518]}, {"key": "application-of-this", "type": "clause", "offset": [538, 557]}, {"key": "the-term", "type": "definition", "offset": [573, 581]}, {"key": "payments-of", "type": "clause", "offset": [624, 635]}, {"key": "right-to-use", "type": "clause", "offset": [696, 708]}, {"key": "scientific-work", "type": "definition", "offset": [749, 764]}, {"key": "computer-software", "type": "clause", "offset": [857, 874]}, {"key": "information-concerning", "type": "clause", "offset": [1037, 1059]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1213, 1240]}, {"key": "permanent-establishment", "type": "clause", "offset": [1339, 1362]}, {"key": "independent-personal-services", "type": "clause", "offset": [1413, 1442]}, {"key": "a-fixed", "type": "clause", "offset": [1448, 1455]}, {"key": "in-respect-of", "type": "definition", "offset": [1505, 1518]}, {"key": "article-7", "type": "definition", "offset": [1653, 1662]}, {"key": "article-14", "type": "definition", "offset": [1666, 1676]}, {"key": "the-case", "type": "definition", "offset": [1681, 1689]}, {"key": "in-connection-with", "type": "clause", "offset": [1990, 2008]}, {"key": "liability-to-pay", "type": "clause", "offset": [2019, 2035]}, {"key": "relationship-between-the", "type": "clause", "offset": [2307, 2331]}, {"key": "other-person", "type": "definition", "offset": [2396, 2408]}, {"key": "been-agreed", "type": "clause", "offset": [2547, 2558]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2643, 2669]}, {"key": "the-excess", "type": "clause", "offset": [2731, 2741]}, {"key": "due-regard", "type": "definition", "offset": [2833, 2843]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2861, 2895]}, {"key": "main-purpose", "type": "clause", "offset": [2961, 2973]}, {"key": "purposes-of", "type": "clause", "offset": [2993, 3004]}, {"key": "person-concerned", "type": "clause", "offset": [3009, 3025]}, {"key": "assignment-of-the-rights", "type": "clause", "offset": [3047, 3071]}], "snippet": "1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.\n2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 7.5 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.\n3. The term \"royalties\" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any computer software, patent, trade \u2587\u2587\u2587\u2587, design or model, plan, secret formula or process, or for the use of, or right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.\n4. 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 establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.\n5. 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 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 liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.\n6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.\n7. 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.", "size": 117, "hash": "8e3c4201e7aac178996c82f81f574534", "id": 10}, {"samples": [{"hash": "kJCKKZ4Bafi", "uri": "/contracts/kJCKKZ4Bafi#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 21.0, "published": true}, {"hash": "ckcvL2jUg0g", "uri": "/contracts/ckcvL2jUg0g#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 21.0, "published": true}, {"hash": "6dSlDSwXmGl", "uri": "/contracts/6dSlDSwXmGl#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 21.0, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [4, 44]}, {"key": "other-contracting", "type": "definition", "offset": [75, 92]}, {"key": "other-state", "type": "definition", "offset": [120, 131]}, {"key": "the-contracting", "type": "clause", "offset": [182, 197]}, {"key": "according-to", "type": "definition", "offset": [228, 240]}, {"key": "the-laws", "type": "definition", "offset": [241, 249]}, {"key": "beneficial-owner", "type": "clause", "offset": [276, 292]}, {"key": "per-cent", "type": "definition", "offset": [395, 403]}, {"key": "gross-amount", "type": "definition", "offset": [411, 423]}, {"key": "the-term", "type": "definition", "offset": [446, 454]}, {"key": "payments-of", "type": "clause", "offset": [497, 508]}, {"key": "right-to-use", "type": "clause", "offset": [569, 581]}, {"key": "scientific-work", "type": "definition", "offset": [622, 637]}, {"key": "radio-and-television", "type": "clause", "offset": [687, 707]}, {"key": "information-concerning", "type": "clause", "offset": [790, 812]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1055, 1082]}, {"key": "permanent-establishment", "type": "clause", "offset": [1180, 1203]}, {"key": "independent-personal-services", "type": "clause", "offset": [1254, 1283]}, {"key": "a-fixed", "type": "clause", "offset": [1289, 1296]}, {"key": "in-respect-of", "type": "definition", "offset": [1346, 1359]}, {"key": "article-7", "type": "definition", "offset": [1494, 1503]}, {"key": "article-14", "type": "definition", "offset": [1507, 1517]}, {"key": "the-case", "type": "definition", "offset": [1522, 1530]}, {"key": "in-connection-with", "type": "clause", "offset": [1900, 1918]}, {"key": "in-the-state", "type": "definition", "offset": [2123, 2135]}, {"key": "relationship-between-the", "type": "clause", "offset": [2234, 2258]}, {"key": "other-person", "type": "definition", "offset": [2323, 2335]}, {"key": "been-agreed", "type": "clause", "offset": [2474, 2485]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2570, 2596]}, {"key": "the-excess", "type": "clause", "offset": [2658, 2668]}, {"key": "due-regard", "type": "definition", "offset": [2760, 2770]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2788, 2822]}], "snippet": "(1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.\n(2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.\n(3) The term \"royalties\" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and recordings for radio and television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, or for the use of, or the right to use, industrial, commercial or scientific equipment.\n(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 establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.\n(5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a policitical subdivision, a local authoritiy or a resident of that State. Where, however, the person paying 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 right or property giving rise to the royalties is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.\n(6) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.", "size": 121, "hash": "8ce4787dfe166a176aae9a9f72e4b5d7", "id": 9}, {"samples": [{"hash": "8cE1P8wTqed", "uri": "/contracts/8cE1P8wTqed#royalties", "label": "License to Publish", "score": 34.2002754211, "published": true}, {"hash": "ajrzcASiaiV", "uri": "/contracts/ajrzcASiaiV#royalties", "label": "License to Publish", "score": 33.9968070984, "published": true}, {"hash": "kLcyl92brIl", "uri": "/contracts/kLcyl92brIl#royalties", "label": "Open Access License", "score": 33.6849365234, "published": true}], "snippet_links": [{"key": "this-agreement", "type": "clause", "offset": [0, 14]}, {"key": "the-author", "type": "definition", "offset": [24, 34]}, {"key": "no-royalties", "type": "clause", "offset": [38, 50]}, {"key": "other-fees", "type": "definition", "offset": [54, 64]}, {"key": "legally-permissible", "type": "definition", "offset": [84, 103]}, {"key": "right-to-collect", "type": "clause", "offset": [134, 150]}, {"key": "the-article", "type": "definition", "offset": [173, 184]}, {"key": "in-respect-of", "type": "definition", "offset": [185, 198]}, {"key": "journal-owner", "type": "definition", "offset": [229, 242]}], "snippet": "This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by the Journal Owner or its sublicensee.", "size": 396, "hash": "5ad338dfed7f836033bf8ff3df79d104", "id": 1}, {"samples": [{"hash": "eF8e5TPyrgJ", "uri": "/contracts/eF8e5TPyrgJ#royalties", "label": "Convention for the Avoidance of Double Taxation", "score": 35.0536460876, "published": true}, {"hash": "fVTD3Su6eCg", "uri": "/contracts/fVTD3Su6eCg#royalties", "label": "Convention for the Elimination of Double Taxation and the Prevention of Tax Evasion", "score": 34.1831626892, "published": true}, {"hash": "6DoRG3PKGhD", "uri": "/contracts/6DoRG3PKGhD#royalties", "label": "Convention for the Avoidance of Double Taxation", "score": 34.0207977295, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [3, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "other-state", "type": "definition", "offset": [119, 130]}, {"key": "the-contracting", "type": "clause", "offset": [180, 195]}, {"key": "according-to", "type": "definition", "offset": [226, 238]}, {"key": "the-laws", "type": "definition", "offset": [239, 247]}, {"key": "beneficial-owner", "type": "clause", "offset": [274, 290]}], "snippet": "1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.\n2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed:", "size": 240, "hash": "1038a7825ea3ceab96504aaabf40c4a2", "id": 3}, {"samples": [{"hash": "9jcB453oKwT", "uri": "/contracts/9jcB453oKwT#royalties", "label": "Double Taxation Agreement", "score": 31.0882148743, "published": true}, {"hash": "7aErf5Ml1SQ", "uri": "/contracts/7aErf5Ml1SQ#royalties", "label": "Double Taxation Agreement", "score": 28.2440910339, "published": true}, {"hash": "jKuH6pHgYdc", "uri": "/contracts/jKuH6pHgYdc#royalties", "label": "Double Taxation Agreement", "score": 24.1540050507, "published": true}], "snippet_links": [{"key": "a-contracting-party", "type": "clause", "offset": [24, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "other-party", "type": "definition", "offset": [119, 130]}, {"key": "the-contracting-party", "type": "clause", "offset": [180, 201]}, {"key": "according-to", "type": "definition", "offset": [226, 238]}, {"key": "the-laws", "type": "definition", "offset": [239, 247]}, {"key": "beneficial-owner", "type": "clause", "offset": [274, 290]}, {"key": "per-cent", "type": "definition", "offset": [392, 400]}, {"key": "gross-amount", "type": "definition", "offset": [408, 420]}, {"key": "the-term", "type": "definition", "offset": [442, 450]}, {"key": "payments-of", "type": "clause", "offset": [493, 504]}, {"key": "right-to-use", "type": "clause", "offset": [565, 577]}, {"key": "scientific-work", "type": "definition", "offset": [618, 633]}, {"key": "computer-software", "type": "clause", "offset": [730, 747]}, {"key": "information-concerning", "type": "clause", "offset": [826, 848]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1002, 1029]}, {"key": "permanent-establishment", "type": "clause", "offset": [1128, 1151]}, {"key": "independent-personal-services", "type": "clause", "offset": [1202, 1231]}, {"key": "a-fixed", "type": "clause", "offset": [1237, 1244]}, {"key": "in-respect-of", "type": "definition", "offset": [1294, 1307]}, {"key": "article-7", "type": "definition", "offset": [1443, 1452]}, {"key": "article-14", "type": "definition", "offset": [1456, 1466]}, {"key": "the-case", "type": "definition", "offset": [1471, 1479]}, {"key": "party-a", "type": "definition", "offset": [1732, 1739]}, {"key": "in-connection-with", "type": "clause", "offset": [1780, 1798]}, {"key": "liability-to-pay", "type": "clause", "offset": [1809, 1825]}, {"key": "the-party", "type": "clause", "offset": [1978, 1987]}, {"key": "relationship-between-the", "type": "clause", "offset": [2085, 2109]}, {"key": "other-person", "type": "definition", "offset": [2174, 2186]}, {"key": "been-agreed", "type": "clause", "offset": [2325, 2336]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2421, 2447]}, {"key": "the-excess", "type": "clause", "offset": [2509, 2519]}, {"key": "each-contracting-party", "type": "clause", "offset": [2587, 2609]}, {"key": "due-regard", "type": "definition", "offset": [2611, 2621]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2639, 2673]}], "snippet": "1. Royalties arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party.\n2. However, such royalties may also be taxed in the Contracting Party in which they arise and according to the laws of that Party, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties.\n3. The term \"royalties\" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any computer software, patent, trade \u2587\u2587\u2587\u2587, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.\n4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise, through a permanent establishment situated therein, or performs in that other Party independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.\n5. Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party or not, has in a Contracting Party a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Party in which the permanent establishment or fixed base is situated.\n6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of this Agreement.", "size": 179, "hash": "b29355f7bb78ee5eabc383ebb606f242", "id": 4}, {"samples": [{"hash": "6AoQwo1gn5U", "uri": "/contracts/6AoQwo1gn5U#royalties", "label": "Double Taxation Agreement", "score": 23.7145786285, "published": true}, {"hash": "8mtrTdQvrtp", "uri": "/contracts/8mtrTdQvrtp#royalties", "label": "Avoidance of Double Taxation Agreement (Dta)", "score": 22.4072551727, "published": true}, {"hash": "7HeCBykqiUU", "uri": "/contracts/7HeCBykqiUU#royalties", "label": "Avoidance of Double Taxation Agreement", "score": 21.8035583496, "published": true}], "snippet_links": [{"key": "contracting-state", "type": "definition", "offset": [28, 45]}, {"key": "other-contracting", "type": "definition", "offset": [67, 84]}, {"key": "other-state", "type": "definition", "offset": [112, 123]}, {"key": "the-contracting", "type": "clause", "offset": [173, 188]}, {"key": "according-to", "type": "definition", "offset": [227, 239]}, {"key": "the-laws", "type": "definition", "offset": [240, 248]}, {"key": "beneficial-owner", "type": "clause", "offset": [275, 291]}, {"key": "gross-amount", "type": "definition", "offset": [404, 416]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [555, 582]}, {"key": "permanent-establishment", "type": "clause", "offset": [656, 679]}, {"key": "independent-personal-services", "type": "clause", "offset": [729, 758]}, {"key": "a-fixed", "type": "clause", "offset": [764, 771]}, {"key": "the-right", "type": "clause", "offset": [798, 807]}, {"key": "in-respect-of", "type": "definition", "offset": [820, 833]}, {"key": "article-7", "type": "definition", "offset": [971, 980]}, {"key": "article-14", "type": "definition", "offset": [984, 994]}, {"key": "the-case", "type": "definition", "offset": [999, 1007]}, {"key": "political-subdivision", "type": "definition", "offset": [1135, 1156]}, {"key": "local-authority", "type": "clause", "offset": [1160, 1175]}, {"key": "in-connection-with", "type": "clause", "offset": [1377, 1395]}, {"key": "liability-to-pay", "type": "clause", "offset": [1406, 1422]}, {"key": "relationship-between-the", "type": "clause", "offset": [1684, 1708]}, {"key": "other-person", "type": "definition", "offset": [1773, 1785]}, {"key": "been-agreed", "type": "clause", "offset": [1923, 1934]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2019, 2045]}, {"key": "the-excess", "type": "clause", "offset": [2107, 2117]}, {"key": "the-payment", "type": "clause", "offset": [2126, 2137]}, {"key": "due-regard", "type": "definition", "offset": [2208, 2218]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2236, 2270]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [2407, 2425]}, {"key": "bona-fide", "type": "clause", "offset": [2471, 2480]}, {"key": "the-term", "type": "definition", "offset": [2520, 2528]}, {"key": "payments-of", "type": "clause", "offset": [2547, 2558]}, {"key": "as-consideration-for-the", "type": "clause", "offset": [2577, 2601]}, {"key": "right-to-use", "type": "clause", "offset": [2617, 2629]}, {"key": "scientific-work", "type": "definition", "offset": [2670, 2685]}, {"key": "radio-and-television", "type": "clause", "offset": [2744, 2764]}, {"key": "information-concerning", "type": "clause", "offset": [2946, 2968]}], "snippet": "1. Royalties derived from a Contracting State by a resident of the other Contracting State may be taxed in that other State.\n2. However, such royalties may also be taxed in the Contracting State from which they are derived and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 12.5% of the gross amount of the royalties.\n3. 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 State, has in the other Contracting State in which the royalties arise 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 establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.\n4. Royalties shall be deemed to be derived in a Contracting State where the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred and such royalties are borne by such permanent establishment or fixed base, such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.\n5. Where, owing to a special relationship between the payer and the beneficial owner or between both of them and some other person the amount of the royalties, having regard to the use, right or information 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 that case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.\n6. The provisions of this Article shall not apply if the right or property giving rise to the royalties was created or assigned mainly for the purpose of taking advantage of this Article and not for bona fide commercial reasons.\n\u2587. \u2587\u2587 this Article the term \"royalties\" means payments of any kind received as consideration 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 and television broadcasting, any patent, trade \u2587\u2587\u2587\u2587, design, model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.", "size": 126, "hash": "7d945275933f42c302756b48d19f2d27", "id": 8}, {"samples": [{"hash": "lKlDQ0oh1oK", "uri": "/contracts/lKlDQ0oh1oK#royalties", "label": "Double Taxation Agreement", "score": 31.6702594757, "published": true}, {"hash": "fwYeRYqnsyt", "uri": "/contracts/fwYeRYqnsyt#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.1704311371, "published": true}, {"hash": "lm1cnqeVr3H", "uri": "/contracts/lm1cnqeVr3H#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 21.0, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [3, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "the-contracting", "type": "clause", "offset": [192, 207]}, {"key": "according-to", "type": "definition", "offset": [238, 250]}, {"key": "the-laws", "type": "definition", "offset": [251, 259]}, {"key": "the-recipient", "type": "definition", "offset": [282, 295]}, {"key": "beneficial-owner", "type": "clause", "offset": [303, 319]}, {"key": "per-cent", "type": "definition", "offset": [378, 386]}, {"key": "gross-amount", "type": "definition", "offset": [394, 406]}, {"key": "the-term", "type": "definition", "offset": [428, 436]}, {"key": "payments-of", "type": "clause", "offset": [479, 490]}, {"key": "right-to-use", "type": "clause", "offset": [551, 563]}, {"key": "scientific-work", "type": "definition", "offset": [604, 619]}, {"key": "information-concerning", "type": "clause", "offset": [815, 837]}, {"key": "paragraph-1", "type": "definition", "offset": [995, 1006]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1077, 1104]}, {"key": "permanent-establishment", "type": "clause", "offset": [1203, 1226]}, {"key": "independent-personal-services", "type": "clause", "offset": [1239, 1268]}, {"key": "a-fixed", "type": "clause", "offset": [1274, 1281]}, {"key": "in-respect-of", "type": "definition", "offset": [1331, 1344]}, {"key": "article-7", "type": "definition", "offset": [1479, 1488]}, {"key": "article-14", "type": "definition", "offset": [1492, 1502]}, {"key": "the-case", "type": "definition", "offset": [1507, 1515]}, {"key": "in-connection-with", "type": "clause", "offset": [1828, 1846]}, {"key": "liability-to-pay", "type": "clause", "offset": [1857, 1873]}, {"key": "where-by-reason-of", "type": "clause", "offset": [2115, 2133]}, {"key": "relationship-between-the", "type": "clause", "offset": [2144, 2168]}, {"key": "other-person", "type": "definition", "offset": [2233, 2245]}, {"key": "been-agreed", "type": "clause", "offset": [2384, 2395]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2480, 2506]}, {"key": "the-excess", "type": "clause", "offset": [2568, 2578]}, {"key": "due-regard", "type": "definition", "offset": [2670, 2680]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2698, 2732]}], "snippet": "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.\n2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 7.5 per cent of the gross amount of the royalties.\n3. The term \u201croyalties\u201d as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and recordings for radio or television broadcasting, computer programmes, any patent, trade \u2587\u2587\u2587\u2587, design or model, plan, secret formula or process, know-how or for information concerning industrial, commercial or scientific experience or for the use of, or the right to use, industrial, commercial or scientific equipment.\n4. The provisions of 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 or performs independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.\n5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Where, however, the person paying 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 liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.\n6. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.", "size": 170, "hash": "67a09fd8889de45f4a8572d8b93077cd", "id": 7}, {"samples": [{"hash": "dTxiHsIQ4zQ", "uri": "/contracts/dTxiHsIQ4zQ#royalties", "label": "Double Taxation Agreement", "score": 32.5352668762, "published": true}, {"hash": "6jzrUXmPdhj", "uri": "/contracts/6jzrUXmPdhj#royalties", "label": "Double Taxation Agreement", "score": 26.7686519623, "published": true}, {"hash": "iweOgdUbVPa", "uri": "/contracts/iweOgdUbVPa#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.1704311371, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [3, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "other-state", "type": "definition", "offset": [119, 130]}, {"key": "the-contracting", "type": "clause", "offset": [180, 195]}, {"key": "according-to", "type": "definition", "offset": [226, 238]}, {"key": "the-laws", "type": "definition", "offset": [239, 247]}, {"key": "the-recipient", "type": "definition", "offset": [270, 283]}, {"key": "beneficial-owner", "type": "clause", "offset": [291, 307]}, {"key": "per-cent", "type": "definition", "offset": [364, 372]}, {"key": "gross-amount", "type": "definition", "offset": [380, 392]}, {"key": "the-term", "type": "definition", "offset": [414, 422]}, {"key": "payments-of", "type": "clause", "offset": [465, 476]}, {"key": "right-to-use", "type": "clause", "offset": [537, 549]}, {"key": "scientific-work", "type": "definition", "offset": [590, 605]}, {"key": "information-concerning", "type": "clause", "offset": [873, 895]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1049, 1076]}, {"key": "permanent-establishment", "type": "clause", "offset": [1175, 1198]}, {"key": "independent-personal-services", "type": "clause", "offset": [1249, 1278]}, {"key": "a-fixed", "type": "clause", "offset": [1284, 1291]}, {"key": "in-respect-of", "type": "definition", "offset": [1341, 1354]}, {"key": "article-7", "type": "definition", "offset": [1489, 1498]}, {"key": "article-14", "type": "definition", "offset": [1502, 1512]}, {"key": "the-case", "type": "definition", "offset": [1517, 1525]}, {"key": "in-connection-with", "type": "clause", "offset": [1826, 1844]}, {"key": "liability-to-pay", "type": "clause", "offset": [1855, 1871]}, {"key": "in-the-state", "type": "definition", "offset": [2021, 2033]}, {"key": "relationship-between-the", "type": "clause", "offset": [2131, 2155]}, {"key": "other-person", "type": "definition", "offset": [2220, 2232]}, {"key": "been-agreed", "type": "clause", "offset": [2371, 2382]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2467, 2493]}, {"key": "the-excess", "type": "clause", "offset": [2555, 2565]}, {"key": "due-regard", "type": "definition", "offset": [2657, 2667]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2685, 2719]}], "snippet": "1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.\n2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties.\n3. The term \"royalties\" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including software, cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade \u2587\u2587\u2587\u2587, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.\n4. 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 establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.\n5. 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 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 liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.\n6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.", "size": 293, "hash": "25da6a913570f8249c4fa40b31f7afe4", "id": 2}, {"samples": [{"hash": "eXwwZ2pkoBu", "uri": "/contracts/eXwwZ2pkoBu#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 24.5071868896, "published": true}, {"hash": "gUjKmC8MLd4", "uri": "/contracts/gUjKmC8MLd4#royalties", "label": "Double Taxation Avoidance Agreement", "score": 21.0, "published": true}, {"hash": "11HhWvxMk2a", "uri": "/contracts/11HhWvxMk2a#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 21.0, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [3, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "other-state", "type": "definition", "offset": [119, 130]}, {"key": "the-contracting", "type": "clause", "offset": [180, 195]}, {"key": "according-to", "type": "definition", "offset": [226, 238]}, {"key": "the-laws", "type": "definition", "offset": [239, 247]}, {"key": "beneficial-owner", "type": "clause", "offset": [274, 290]}, {"key": "per-cent", "type": "definition", "offset": [394, 402]}, {"key": "gross-amount", "type": "definition", "offset": [410, 422]}, {"key": "the-term", "type": "definition", "offset": [444, 452]}, {"key": "payments-of", "type": "clause", "offset": [495, 506]}, {"key": "right-to-use", "type": "clause", "offset": [567, 579]}, {"key": "scientific-work", "type": "definition", "offset": [620, 635]}, {"key": "computer-software", "type": "clause", "offset": [728, 745]}, {"key": "information-concerning", "type": "clause", "offset": [912, 934]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1088, 1115]}, {"key": "permanent-establishment", "type": "clause", "offset": [1214, 1237]}, {"key": "independent-personal-services", "type": "clause", "offset": [1288, 1317]}, {"key": "a-fixed", "type": "clause", "offset": [1323, 1330]}, {"key": "in-respect-of", "type": "definition", "offset": [1380, 1393]}, {"key": "article-7", "type": "definition", "offset": [1528, 1537]}, {"key": "article-14", "type": "definition", "offset": [1541, 1551]}, {"key": "the-case", "type": "definition", "offset": [1556, 1564]}, {"key": "in-connection-with", "type": "clause", "offset": [1865, 1883]}, {"key": "liability-to-pay", "type": "clause", "offset": [1894, 1910]}, {"key": "in-the-state", "type": "definition", "offset": [2060, 2072]}, {"key": "relationship-between-the", "type": "clause", "offset": [2170, 2194]}, {"key": "other-person", "type": "definition", "offset": [2259, 2271]}, {"key": "been-agreed", "type": "clause", "offset": [2410, 2421]}, {"key": "provisions-of-this-article", "type": "clause", "offset": [2506, 2532]}, {"key": "the-excess", "type": "clause", "offset": [2594, 2604]}, {"key": "due-regard", "type": "definition", "offset": [2696, 2706]}, {"key": "other-provisions-of-this-agreement", "type": "clause", "offset": [2724, 2758]}], "snippet": "1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.\n2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 7.5 per cent of the gross amount of the royalties.\n3. The term \"royalties\" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broad-casting, any computer software, patent, trade \u2587\u2587\u2587\u2587, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.\n4. 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 establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.\n5. 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 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 liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.\n6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.", "size": 177, "hash": "f89dae8881a26c477a9519cffa11cb86", "id": 5}, {"samples": [{"hash": "gl5AsS26jMm", "uri": "/contracts/gl5AsS26jMm#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 32.5352668762, "published": true}, {"hash": "YyP8WpcQPv", "uri": "/contracts/YyP8WpcQPv#royalties", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.7686519623, "published": true}, {"hash": "eTQqLRoaZci", "uri": "/contracts/eTQqLRoaZci#royalties", "label": "Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion", "score": 26.1704311371, "published": true}], "snippet_links": [{"key": "royalties-arising-in-a-contracting-state", "type": "clause", "offset": [3, 43]}, {"key": "other-contracting", "type": "definition", "offset": [74, 91]}, {"key": "other-state", "type": "definition", "offset": [119, 130]}, {"key": "the-contracting", "type": "clause", "offset": [180, 195]}, {"key": "according-to", "type": "definition", "offset": [226, 238]}, {"key": "the-law", "type": "clause", "offset": [239, 246]}, {"key": "the-recipient", "type": "definition", "offset": [269, 282]}, {"key": "beneficial-owner", "type": "clause", "offset": [290, 306]}, {"key": "per-cent", "type": "definition", "offset": [363, 371]}, {"key": "gross-amount", "type": "definition", "offset": [379, 391]}, {"key": "competent-authorities", "type": "clause", "offset": [414, 435]}, {"key": "contracting-states", "type": "definition", "offset": [443, 461]}, {"key": "by-mutual-agreement", "type": "clause", "offset": [468, 487]}, {"key": "application-of-this", "type": "clause", "offset": [507, 526]}, {"key": "the-term", "type": "definition", "offset": [542, 550]}, {"key": "this-article", "type": "definition", "offset": [574, 586]}, {"key": "payments-of", "type": "clause", "offset": [593, 604]}, {"key": "right-to-use", "type": "clause", "offset": [665, 677]}, {"key": "scientific-work", "type": "definition", "offset": [718, 733]}, {"key": "information-concerning", "type": "clause", "offset": [975, 997]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [1151, 1178]}, {"key": "permanent-establishment", "type": "clause", "offset": [1277, 1300]}, {"key": "in-respect-of", "type": "definition", "offset": [1345, 1358]}, {"key": "article-7", "type": "definition", "offset": [1482, 1491]}, {"key": "political-subdivision", "type": "definition", "offset": [1605, 1626]}, {"key": "local-authority", "type": "clause", "offset": [1630, 1645]}, {"key": "in-connection-with", "type": "clause", "offset": [1851, 1869]}, {"key": "liability-to-pay", "type": "clause", "offset": [1880, 1896]}], "snippet": "1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.\n2. 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 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.\n3. The term \"royalties\" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films or tapes for television or broadcasting, any patent, trade \u2587\u2587\u2587\u2587, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.\n4. 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.\n5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority, a statutory body or a resident of that State. Where, however, the person paying 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 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.", "size": 174, "hash": "a8d81f337418cf930fcec1b903e1371f", "id": 6}], "next_curs": "ClISTGoVc35sYXdpbnNpZGVyY29udHJhY3Rzci4LEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhJyb3lhbHRpZXMjMDAwMDAwMGEMogECZW4YACAA", "clause": {"children": [["royalty-term", "Royalty Term"], ["royalty-rates", "Royalty Rates"], ["royalties", "Royalties"], ["", ""], ["royalty-payments", "Royalty Payments"]], "parents": [["payments", "Payments"], ["consideration", "Consideration"], ["miscellaneous", "Miscellaneous"], ["compensation", "Compensation"], ["royalties", "Royalties"]], "title": "Royalties", "size": 13511, "id": "royalties", "related": [["earned-royalties", "Earned Royalties", "Earned <strong>Royalties</strong>"], ["royalty-payments", "Royalty Payments", "Royalty Payments"], ["license-fees-and-royalties", "License Fees and Royalties", "License Fees and <strong>Royalties</strong>"], ["running-royalties", "Running Royalties", "Running <strong>Royalties</strong>"], ["royalty", "Royalty", "Royalty"]], "related_snippets": [], "updated": "2026-04-03T05:45:28+00:00"}, "json": true, "cursor": ""}}