Bijlage 2 Mededeling m.b.t. India, meestbegunstingsclausules

Mededeling m.b.t. India, meestbegunstingsclausules

Voor de periode van 18 december 1990 tot 26 oktober 1996

• 2. However, such royalties and fees for technical services may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed:
• (a) in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for technical services as defined in this Article (other than services described in subparagraph (b) of this paragraph):
• (i) during the first taxable years for which the convention India-USA has effect,
• (A) 15% of the gross amount of the royalties or fees for technical services as defined in this Article, where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision or a public sector company.
• (B) 20% of the gross amount of the royalties or fees for technical services in all other cases; and
• (ii) during the subsequent years, 15% of the gross amount of royalties or fees for technical services; and
• (b) in the case of royalties referred to in sub-paragraph (b) of paragraph 3 and fees for technical services as defined in this Article that are ancillary and subsidiary to the enjoyment of the property for which payment is received under paragraph 3 (b) of this Article, 10% of the gross amount of the royalties or fees for technical services.
• 3. 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 motion picture films and works on film or videotape for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience; and
• (b) payments of any kind received as a consideration for the use of, or the right to use industrial commercial or scientific equipment, other than payments derived by an enterprise described in paragraph 1 of Article 8 and 8a (Shipping and air transport) from activities described in paragraph 2(a) of Article 8 or paragraph 4 (b) of Article 8a. (ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; werkt met ingang van 18 december 1990) Voor de periode van 18 december 1990 tot 19 december 1994
• 6. Notwithstanding paragraph 5, "fees for technical services" does not include amounts paid:
• a) for services that are ancillary and subsidiary, as well as inextricably and essentially linked, to the sale of property other than a sale described in paragraph 3 (a);
• b) for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships, or aircraft in international traffic;
• c) for teaching in or by educational institutions;
• d) for services for the private use of the individual or individuals making the payment; or
• e) to an employee of the person making the payments or to any individual or partnership for professional services as defined in Article 14 (Independent personal services) of this Convention. (ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; werkt met ingang van 18 december 1990).