Paragraph 3. With respect to paragraph 3 of Article 12, it is understood that payments for technical, scientific or geological services, such as payments for analyses or special studies of a scientific, geological or technical nature, for special engineering services, or for consultation or advisory services shall not be deemed remuneration for information concerning industrial, commercial or scientific experience. In such cases, the provisions of Article 7 or 14, as the case may be, shall apply.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation