Common use of Where, owing to a special Clause in Contracts

Where, owing to a special. relationship between the payer and the recipient 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 recipient 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 payments shall remain taxable according to the law of each State, due regard being had to the other provisions of this Convention.

Where, owing to a special. relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties or sums paid, having regard to the use, right right, property or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this article Article shall apply only to the last-mentioned amount. In that 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 ConventionAgreement.

Where, owing to a special. relationship between the payer and the recipient 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, paid exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this article Article shall apply only to the last-last- mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each State, Contracting State due regard being had to the other provisions of this ConventionAgreement.

Where, owing to a special. relationship between the payer and the recipient 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 paid exceeds for which they are paid, exceeds whatever reason the amount which would have been agreed upon by the payer and the recipient paid in the absence of such relationship, the provisions of this article Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments payment shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Convention.