TMI BlogRoyalties and fees for Technical ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... tracting State in which they arise according to the laws of the State, but if the beneficial owner of the royalties or fees for technical services 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 or fees for technical services. 3. (a) The term royalties as used in this Article means payments of any kind received as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the royalties or fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical 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 right or property in respect of which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. (b) Where under the sub-paragraph (a) royalties or fees for technical services do not arise in one of the Contracting States, and the royalties relate to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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