Royalties and technical services: limited source-state taxation when recipient is beneficial owner, with permanent establishment exceptions.

Article 13 permits source-state taxation of royalties, fees for technical services and payments for use of equipment but limits withholding when the recipient is the beneficial owner; it defines each category, preserves exceptions where the recipient's income is effectively connected with a permanent establishment or fixed base in the source state (triggering Articles 7 or 15), attributes source where the payer or its permanent establishment bears the payment, and restricts treaty relief to arm's-length amounts where special relationships inflate payments.

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