Document ID: chunk:federal_register_of_legislation:C2004A00692:schedule:45:p12
Version: federal_register_of_legislation:C2004A00692
Segment Type: schedule
Provision Reference: sch 45 (pt 12/20)
Character Range: 29500–32303

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); 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 1 and 2 shall not apply if the person beneficially entitled to the royalties, being a resident of a Contracting State, carries on business in the other Contracting State, in which the royalties arise, through a permanent establishment situated in that other State, or performs in that other State independent personal services from a fixed base situated in that other State, 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 Contracting State when the payer is that State itself or a political subdivision, local authority or an administrative‑territorial unit of that State or a person who is a resident of that State for the purposes of its tax. Where, however, the person paying the royalties, whether the person is a resident of a Contracting State or not, has in a Contracting State or outside both Contracting States a permanent establishment or fixed base in connection with which the liability to pay the royalties was incurred, and the royalties are borne by the permanent establishment or fixed base, then the royalties shall be deemed to arise in the State in which