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- Article 12(3) - India USA Treaty - Definition of Royalties - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
ARTICLE 12 (3) – INDIA USA TREATY - ROYALTIES
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 a literary, artistic, or scientific work, including cinematograph films or work on
film, tape or other means of reproduction for use in connection with radio or television
broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or
for information concerning industrial, commercial or scientific experience, including gains
derived from the alienation of any such right or property which are contingent on the
productivity, use, or disposition thereof ; and
The term "royalties" as used in this Article means : -
(b) payments of any kind received as consideration for the use of, or the right to use, any industrial, commercial, or scientific equipment, other than payments derived by an enterprise described in paragraph 1 of Article 8 (Shipping and Air Transport) from activities described in paragraph 2(c) or 3 of Article 8.
