租税条約におけるロイヤルティ（使用料）の規定
左の本文を選ぶと、右側の官報原文画像で該当箇所を照合できます。
2. However, royalties arising in a Contracting State may also be taxed in that
Contracting State according to the laws of that Contracting State, but if the beneficial
owner of the royalties is a resident of the other Contracting State, the tax so charged shall
not exceed 8 per cent 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, any copyright of literary, artistic or
scientific work including software, cinematograph films and films or recordings used for
radio or television broadcasting, or any patent, trade mark, design or model, plan, or secret
formula or process, or for information concerning industrial, commercial or scientific
experience.
W7
1. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of 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
therein and the right or property in respect of which the royalties are paid is effectively
connected with such permanent establishment. In such case the provisions of Article 7
shall apply.
VI
...Royalties shall be deemed to arise in a Contracting State when the payer the0.00.0
resident of that Contracting State. Where, however, the person paying the royalties.
whether he is a resident of a Contracting State or not, has in a Contracting State a
permanent establishment in connection with which the liability to pay the royalties was
incurred, and such royalties are borne by such permanent establishment, then such
royalties shall be deemed to arise in the Contracting State in which the permanent
establishment is situated.
((
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, 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