Document ID: chunk:federal_register_of_legislation:C2024C00814:schedule:1:p11
Version: federal_register_of_legislation:C2024C00814
Segment Type: schedule
Provision Reference: sch 1 (pt 11/31)
Character Range: 111078–113888

which they arise, and according to the law of that territory, but the tax so charged shall not exceed 12.5 per cent of the gross amount of the royalties.

3. The term "royalties" in this Article means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are made as consideration for:
         (a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark or other like property or right; or
         (b) the use of, or the right to use, any industrial, commercial or scientific equipment; or
         (c) the supply of scientific, technical, industrial or commercial knowledge or information; or
         (d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c) of this paragraph; or
         (e) the reception of, or the right to receive, visual images or sounds, or both, transmitted to the public by:
             (i) satellite; or
             (ii) cable, optic fibre or similar technology; or
         (f) the use in connection with television broadcasting or radio broadcasting, or the right to use in connection with television broadcasting or radio broadcasting, visual images or sounds, or both, transmitted by:
             (i) satellite; or
             (ii) cable, optic fibre or similar technology; or
         (g) the use of, or the right to use:
             (i) motion picture films; or
             (ii) films or video tapes for use in connection with television; or
             (iii) tapes for use in connection with radio broadcasting; or
         (h) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.

4. The provisions of paragraphs l and 2 shall not apply if the person beneficially entitled to the royalties, being a resident of a territory, carries on business in the other territory, in which the royalties arise, through a permanent establishment situated in that other territory, or performs in that other territory independent personal services from a fixed base situated in that other territory, and the property or right in respect of which the royalties are paid or credited is effectively connected with that permanent establishment or fixed base. In that case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a territory when the payer is an authority of that territory or a subdivision or local authority of that territory or a person who is