Royalties

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..... harged shall not exceed 20 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 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 mark, design or model, p .....

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..... shall be deemed to arise in a ContractingState when the payer is that Contracting State itself, a political sub-division, a local authority 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, .....

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