Debates Parlamentares - Diário 060S1, p. 137 (2013-01-09)

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ARTICLE 12 ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Con-tracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the roy-alties is a resident of the other Contracting State, the tax so charged shall not exceed:

a) 10 per cent of the gross amount of the payments received as consideration for the furnishing of technical assistance in connection with the use of, or the right to use, any copyright, goods or information to which paragraph 3 of this Article applies;

b) 15 per cent of the gross amount of the royalties in all other cases.

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, scientific or other work, including computer software, cinematograph films and other means of video or audio reproduction, any patent, trade mark, design or model, plan, secret formula or process or other property intangible, or for information concerning industrial, commercial or scientific experience.The term “"royalties"” also comprises payments received as a consideration for the furnishing of technical assistance in con-nection with the use of, or the right to use, any copyright, goods or information to which this paragraph applies. 4. 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 situ-ated 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 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 shall be deemed to arise in a Contracting State when the payer is a resident of that 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 establish-ment or fixed base in connection with which the obligation to pay the royalties was in-curred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent estab-lishment or fixed base is situated.

9 DE JANEIRO DE 2013_______________________________________________________________________________________________________________

137

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 Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Con-tracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the roy-alties is a resident of the other Contracting State, the tax so charged shall not exceed: a) 10 per cent of the gross amount of the payments received as consideration for the furnishing of technical assistance in connection with the use of, or the right to use, any copyright, goods or information to which paragraph 3 of this Article applies;b) 15 per cent of the gross amount of the royalties in all other cases.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, scientific or other work, including computer software, cinematograph films and other means of video or audio reproduction, any patent, trade mark, design or model, plan, secret formula or process or other property intangible, or for information concerning industrial, commercial or scientific experience.The term “"royalties"” also comprises payments received as a consideration for the furnishing of technical assistance in con-nection with the use of, or the right to use, any copyright, goods or information to which this paragraph applies. 4. 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 situ-ated 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 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 shall be deemed to arise in a Contracting State when the payer is a resident of that 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 establish-ment or fixed base in connection with which the obligation to pay the royalties was in-curred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent estab-lishment or fixed base is situated. 9 DE JANEIRO DE 2013_______________________________________________________________________________________________________________137

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