TMI BlogRoyalties and Fees for Technical ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 10 per cent of the gross amount of the royalties or the fees for technical services. 3. The competent authorities of the States shall by mutual agreement settle the mode of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment described in paragraph 4 of this Article is received; or (b) make available technical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design. 6. Notwithstanding paragraph 5, fees for technical services does not include amounts paid : (a) for services that are ancillary and subsidiary, as well as inext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other 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 royalties or fees for technical services are effectively connected with such permanent establishment or fixed base. In such case, the provisions of article 7 or ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed base is situated. 9. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of royalties or fees for technical services, having regard to the royalties fees for technical services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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