제19921호                                관              보               2021. 1. 18.(월요일)
            use, industrial, commercial or scientific equipment, or for information concerning
            industrial, commercial or scientific experience;
                (ii)    10 per cent of the gross amount of the royalties in all other cases;
       b)       in the case of technical fees: 7.5 percent of the gross amount of such fees.
3.     The term "royalties" as used in this Article means payments of any kind received as a
consideration for the use of, or the right to use, any copyright of literary, artistic or scientific
work including cinematograph films, or films or tapes used for radio or television broadcasting,
any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the
right to use, industrial, commercial or scientific equipment, or for information concerning
industrial, commercial or scientific experience. The term "technical fees" as used in this Article
means payments of any kind to any person, other than payments to an employee of the person
making the payments, in consideration for any services of a managerial, technical or consultancy
nature rendered in the Contracting State of which the payer is a resident.
4.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the
royalties or technical fees, being a resident of a Contracting State, carries on business in the
other Contracting State in which the royalties or technical fees arise, through a permanent
establishment situated therein, or performs in that other State independent personal services from
a fixed base situated therein, and the right or property in respect of which the royalties or
technical fees are paid is effectively connected with such permanent establishment or fixed base.
In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
5.     Royalties and technical fees shall be deemed to arise in a Contracting State when the

payer is that State itself, a political subdivision, a local authority or a resident of that State.

Where, however, the person paying the royalties or technical fees, whether that person is a
resident of a Contracting State or not, has in a Contracting State a permanent establishment or a

fixed base in connection with which the liability to pay the royalties or technical fees was

incurred, and such royalties or technical fees are borne by such permanent establishment or fixed
base, then such royalties or technical fees shall be deemed to arise in the State in which the

permanent establishment or fixed base is situated.

6.     Where, by reason of a special relationship between the payer and the beneficial owner or
between both of them and some other person, the amount of the royalties or technical fees,

having regard to the use, right or information for which they are paid, exceeds the amount which

would have been agreed upon by the payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such

case, the excess part of the payments shall remain taxable according to the laws of each

Contracting State, due regard being had to the other provisions of this Agreement.”

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