6. With reference to Article 12, paragraph 3 It is agreed that payments in relation to software shall only fall within the definition of “royalties” where less than the full rights to the software are transferred either if the payments are in consideration for the right to use a copyright on software for commer-cial exploitation (except payments for the right to distribute standardized software cop-ies, not comprising the right either to customize nor to reproduce them) or if they relate to software acquired for the business use of the purchaser, when, in this last case, the software is not absolutely standardized but somehow adapted to the purchaser. 7.With reference to Article 13, paragraph 4 It is agreed that the term “indirect alienation”, for the purposes of paragraph 4 of Article

13 of the Convention, means alienation by a resident of a Contracting State of shares, comparable interests, securities or other rights representing the capital of a company that owns, directly or through any other legal entity or entities, shares, comparable in-terests, securities or other rights representing the capital of a company which is a resi-dent of the other Contracting State. 8. With reference to Article 18 It is agreed that, notwithstanding the provisions of Article 18 of the Convention, pen-sions, annuities and other similar remuneration paid to a resident of a Contracting State may also be taxed in the Contracting State from which they arise, if and insofar they are not taxed in the first mentioned Contracting State. 9. With reference to Article 25, paragraph 5 In applying paragraph 5 of Article 25, the Contracting States shall follow the constitu-tional and legal procedures necessary to obtain the requested information. 10. With reference to Article 26, paragraph 2

It is agreed that the information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 11. With reference to the Convention

a) It is understood that the provisions of the Convention shall not be inter-preted so as to prevent the application by a Contracting State of the anti-avoidance provisions provided for in its domestic law;

b) It is understood that the benefits foreseen in the Convention shall not be

granted to a resident of a Contracting State which is not the beneficial owner of the income derived from the other Contracting State;

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