Common use of TECHNICAL FEES Clause in Contracts

TECHNICAL FEES. 1. Technical fees 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 technical fees may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the beneficial owner is subject to tax in respect of the technical fees in the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the technical fees. 3. The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the technical fees, 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 technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. 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 technical fees 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-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.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State and paid to which are derived by a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such technical fees 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 is subject to tax in respect of the technical fees in the other Contracting Statefees, the tax so charged shall not exceed 10 15 per cent of the gross amount of the technical fees. 3. The term "“technical fees" ” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, State carries on business in the other Contracting State in which the technical fees arise, arise through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, therein and the technical fees are effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article 7 or Article 1416, as the case may be, shall apply. 5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political sub-divisionsubdivision, a local authority authority, or a resident of that Contracting State. WhereHowever, however, where the person paying the technical fees, whether he is a resident of a that Contracting State or not, has in a that Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the technical fees was incurred, and such technical fees are borne by that such permanent establishment or fixed base, base then such the technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 76. 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 technical fees 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 the 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.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State and paid to which are derived by a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such technical fees 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 is subject to tax in respect of the technical fees in the other Contracting Statefees, the tax so charged shall not exceed 10 15 per cent of the gross amount of the technical fees. 3. The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, State carries on business in the other Contracting State in which the technical fees arise, arise through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, therein and the technical fees are effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article 7 or Article 1416, as the case may be, shall apply. 5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political sub-division, a local authority authority, or a resident of that the Contracting State. WhereHowever, however, where the person paying the technical fees, whether he is a resident of a that Contracting State or not, has in a that Contracting State a permanent establishment or a fixed base in connection with which the obligation liability to pay the technical fees was incurred, and such technical fees are borne by that such permanent establishment or fixed base, base then such the technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 76. 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 technical fees 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 the 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.

TECHNICAL FEES. 1. Technical fees Fees for technical services 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 notwithstanding the provisions of Article 7 and subject to the provisions of Articles 8, 16 and 17, fees for technical fees services arising in a Contracting State may also be taxed in the Contracting State in which they arise and according to the law laws of that State, but if the beneficial owner is subject to tax in respect of the technical fees in is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent 10% of the gross amount of the technical fees. 3. The term "“fees for technical fees" services” as used in this Article means payments any payment in consideration for any service of any kind to any persona managerial, other than contractual, technical, agency, professional or consultancy nature, unless the payment is made: (a) to an employee of the person making the payments, payment; (b) for teaching in consideration an educational institution or for any teaching by an educational institution; or (c) by an individual for services for the personal use of a technical, managerial or consultancy naturean individual. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the fees for technical feesservices, being a resident of a Contracting State, carries on business in the other Contracting State in which the fees for technical fees arise, services arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the fees for technical fees services are effectively connected with such permanent establishment or fixed baseestablishment. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. If a resident For the purposes of a Contracting Statethis Article, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned Stateparagraph 6, so elects fees for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees services shall be deemed to arise in a Contracting State when if the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, State or if the person paying the technical fees, whether he that person 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 obligations to pay the technical fees was incurred, and such fees are borne by the permanent establishment. 6. For the purposes of this Article, fees for technical services shall be deemed not to arise in a Contracting State if the payer is a resident of that State and carries on business in the other Contracting State or a third State through a permanent establishment situated in that other State or the third State and such fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situatedestablishment. 7. Where, by reason of a special relationship between the payer and the beneficial owner of the fees for technical services or between both of them and some other person, the amount of the technical fees paid exceedsfees, having regard to the services for whatever reasonwhich 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 fees shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

TECHNICAL FEES. 1. Technical fees 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 technical fees 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 beneficial owner is subject to tax in respect of the technical fees in is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the technical fees. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration considera- tion for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other oth- er Contracting State in which the technical fees arise, arise through a permanent establishment situated therein, or performs in that other Contracting State independent personal services ser- vices from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 1415, as the case may be, shall apply. 5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the technical fees, 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 technical fees was incurred, and such technical fees are borne by that such permanent establishment or of fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 76. 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 technical fees 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-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 AgreementConvention.

TECHNICAL FEES. 1. Technical fees 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 technical fees may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the beneficial owner is subject to tax in respect of the technical fees in the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the technical fees. 3. The term "“technical fees" ” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the technical fees, 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 technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. 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 technical fees 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-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.

TECHNICAL FEES. (1. ) Technical fees 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 technical fees may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the beneficial owner of the technical fees is a resident of, and is subject to tax in respect of the technical fees in in, the other Contracting State, the tax so charged shall not exceed 10 7.5 per cent of the gross amount of the technical fees. (3. ) The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a an administrative, technical, managerial or consultancy nature. (4. ) The provisions of paragraphs 1 (1) and 2 (2) of this Article shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 1415 of this Convention, as the case may be, shall apply. (5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. ) Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the technical fees, 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 technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. (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 technical fees 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-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 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 technical fees are paid to take advantage of this Article by means of that creation or assignment.

TECHNICAL FEES. ‌ (1. ) Technical fees arising in a Contracting State and paid to which are derived by a resident of the other Contracting State may be taxed in that other State. (2. ) However, such technical fees may also be taxed in the Contracting State in which they arise arise, and according to the law of that State, but if where the beneficial owner is subject to tax in respect of the such technical fees in is a resident of the other Contracting State, State the tax so charged shall not exceed 10 12½ per cent of the gross amount of the technical fees. (3. ) The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. (4. ) The provisions of paragraphs 1 (1) and 2 (2) of this Article shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article 7 or Article 1415, as the case may be, shall apply. (5. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. ) Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-divisionsubdivision, a local authority or a resident of that State. Where, however, the person paying the technical fees, 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 technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. (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 technical fees 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-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws law of each Contracting State, due regard being had to the other provisions of this AgreementConvention.

TECHNICAL FEES. 1. Technical fees 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 technical fees 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 is subject to tax in respect of the technical fees in the other Contracting State, the tax so charged shall not exceed 10 15 per cent of the gross cross amount of the technical fees. 3. The term "“technical fees" ” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case case, the provisions of Article 7 or Article 1415, as the case may be, shall apply. 5. If a resident of a one of the Contracting StateStates, who receives and beneficially owns technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, financial year or year of income, the tax chargeable in respect of those technical fees in the Contracting State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned Contracting State and as if those technical fees were taxable in accordance with Article 7 or Article 1415, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-divisionsubdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying the technical fees, whether he the person 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 technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7. 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 technical fees 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-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.