The provisions of paragraphs. (I) and 4. Bestämmelserna i punkterna 1 och 2 (2) shall not apply if the beneficial owner of tillämpas inte, om den som har rätt till royal the royalties, being a resident of a Contrac tyn har hemvist i en avtalsslutande stat och ting State, carries on business in the other bedriver rörelse i den andra avtalsslutande Contracting State in which the royalties arise, staten, från vilken royaltyn härrör, från där through a place of business situated therein, beläget fast driftställe eller utövar fritt yrke i or performs in t hat other State a liberal pro denna andra stat från där belägen stadigva fession from a fixed base situated therein, rande anordning, samt den rättighet eller and the right or property in respect of which egendom i fråga om vilken royaltyn betalas the royalties are paid is effectively connected äger verkligt samband med det fasta driftstäl with such place of business o r fixed base. In let eller den stadigvarande anordningen. I så such case the provisions of Article 6 or Artic dant fall tillämpas bestämmelserna i artikel 6 le 12, as the case may be, shall apply. respektive artikel 12.
The provisions of paragraphs. 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7
The provisions of paragraphs. 1 and 2 shall not apply if the be- neficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the holding in respect of which the dividends 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.
The provisions of paragraphs. 1 and 2 shall not apply if the be- neficial 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 per- manent 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.
The provisions of paragraphs. 2 and 4 of this Article shall not apply to the Vietnamese profit remittance tax, which in any case shall not exceed 10 per cent of the gross amount of profits remitted, and the Vietnamese taxation in respect of oil exploration or pro- duction activities or in respect of agricultural production activities. 1506