TaxTMI 
TaxTMI 
Royalties and fees for technical services
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....he 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 the fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services. 3. The term "royalties" as used in this Article means: (a) payments of any kind received a....
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.... include payments for services mentioned in Articles 14 and 15 of this Convention. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties and 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....
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....a fixed base in connection with which the liability to pay the royalties or fees for technical services was incurred, and such royalties or fees 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. 7. Where,....