 | Philippines - 2002 - 648 lapas
...tax so charged shall not exceed: (a) 15 percent of the gross amount of royalties arising from the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films or tapes for television or broadcasting or (b) 10 percent of the gross amount of... | |
 | United States. Internal Revenue Service - 1977
...royalty. (3) The term "royalties" as used in this Article means — (a) Payments of any kind received as consideration for the use of, or the right to use, any copyright of a literary, artistic or scientific work, including copyrights of motion picture films or radio or television... | |
 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 lapas
...percent of the gross amount of the royalties. 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 copyright of literary, artistic or scientific work, including cinematograph films and films... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1376 lapas
...engaged in a US business.) Royalties are defined for this purpose as payments of any kind received as consideration for the use of, or the right to use,...of literary, artistic or scientific work, including films, radio or television tapes, any patents, trade marks, designs or models, plans, secret formula... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 26 lapas
...engaged in a US business.) Royalties are defined for this purpose as payments of any kind received as consideration for the use of, or the right to use,...of literary, artistic or scientific work, including films, radio or television tapes, any patents, trade marks, designs or models, plans, secret formula... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 34 lapas
...royalties are taxed at 15 percent of the gross royalty. Copyright royalties are payments for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematographic films or films or tapes used for radio or television broadcasting. Other royalties... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
...until January l, l979. The term "royalties" is defined in paragraph (3) as payments of any kind made as consideration for the use of, or the right to use,...literary, artistic, or scientific work, including copyrights of cinematographic films or films or tapes used for radio or television broadcasting, any... | |
 | 1987 - 948 lapas
...percent of the gross amount of the royalties. 4. The term "royalties" as used in this Article means (a) payments of any kind received as a consideration for...of literary, artistic or scientific work, including cinematograph films or films or tapes used for radio or television broadcasting, any patent, trade... | |
 | 1985 - 60 lapas
...performance of independent personal services (Article 14). The proposed treaty defines "royalties" as payments of any kind received as a consideration for...of literary, artistic, or scientific work including cinematographic films, films or tapes used for radio or television broadcasting, any patent, technical... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1995 - 130 lapas
...provided for royalties. A payment constitutes a royalty for purposes of the treaty if it is "received as consideration for the use of, or the right to use,...literary, artistic, or scientific work, including computer programs, videocassettes, and cinematograpic films and tapes for radio and television Broadcasting;... | |
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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... 
