Royalties and fees for technical services

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..... services may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 15 per cent. of the gross amount of the royalties or fees for technical services. 3. The term "royalties" as used in this Article means payments of any ki .....

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..... luding the provision of services of technical or other personnel. 5. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner 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 s .....

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..... n connection with which the obligation to make the payments was incurred and the payments are borne by the permanent establishment or fixed base, then the royalties or fees for technical services shall be deemed to arise in the Contracting State in which the permanent establishment on fixed base is situated. 7. Where, owing to a special relationship between the payer and the beneficial owner or .....

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