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of <h1>Article 13 of UK Double Taxation Agreement Covers Royalties, Technical Services Fees, and Anti-Abuse Provisions</h1> Article 13 of the Double Taxation Avoidance Agreement between the UK and another Contracting State addresses the taxation of royalties and fees for technical services. These payments, arising in one Contracting State and paid to a resident of the other, may be taxed in both states, with limits on the tax rate if the recipient is the beneficial owner. Royalties include payments for intellectual property use, while fees for technical services encompass payments for consultancy and technical services. Exceptions apply if the services are linked to a permanent establishment. The article also addresses issues related to special relationships and anti-abuse provisions.
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