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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 cinematograph films... "
Explanation of Proposed Income Tax Treaty Between the United States and the ... - 5. lappuse
1993 - 58 lapas
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Official Gazette, 98. sējums,13-17. izdevums

Philippines - 2002 - 648 lapas
...Philippines, but the tax so charged shall not exceed 10% of the gross amount of royalties arising from the use of, or the right to use, any patent, trademark, design or model, plan, secret formula or process, or from the use of, or the right to use, industrial, commercial or scientific experience. The said treaty...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...scientific work, including any copyrights of motion picture films or radio or television broadcasting tapes, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial, or scientific experience or skill (know-how) . Royalties...
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Legal Problems of Caribbean Integration: A Study on the Legal Aspects of Caricom

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...
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Tax Treaties: Hearing Before the Committee on Foreign Relations, United ...

United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
...on film or videotape for private (home) use or for use in connection with television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or any payment for the use of or the right to use tangible personal property or for information concerning...
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Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between ...

1983 - 52 lapas
...income from the performance of independent personal services (Article 14). Royalties are defined to mean 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 cinematographic films, films...
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United States Congressional Serial Set

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 the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films or films...
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Explanation of proposed income tax treaty (and proposed protocol) between ...

United States. Congress. Joint Committee on Taxation - 1984 - 68 lapas
...work (excluding cinematographic films and films and tapes used for radio or television broadcasting), any patent, trademark, design or model, plan, secret formula or process, or other similar right or property, or for information concerning industrial, commercial or scientific experience....
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Congressional Serial Set

1992 - 858 lapas
...Contracting State shall be taxable only in that State. 2. The tern "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 a literary, artistic, 0' scientific work (but not including cinenatographic...
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Explanation of Proposed Income Tax Treaty and Proposed Protocol Between the ...

1993 - 148 lapas
...the benefits of Article 10 of the proposed treaty. Definition of royalties Royalties are defined as 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 (excluding motion pictures or works...
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Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between ...

1993 - 72 lapas
...may be entitled to the benefits of Article 10 of the proposed treaty. Royalties are defined to mean 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 computer programs, video...
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