TECHNICAL FEES Sample Clauses

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such technical fees may also be taxed in the Contracting State in which they arise, and according to the law of that State, but where such technical fees are paid to a resident of the other Contracting State who is subject to tax in that State in respect thereof, the tax charged in the Contracting State in which the technical fees arise shall not exceed 7.5 per cent of the gross amount of such fees. 3. The term “technical fees” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of an administrative, technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein and the technical fees are effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply. 5. Technical fees shall be deemed to arise in a Contracting State when the payer is that State, or a local authority thereof or a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishment, then such technical fees shall be deemed to arise in the State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the recipient or between both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the recipient 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 law of each Contracting State, due regard being had to the other provisions of this Agreement. 7. Notwithstanding paragraph 2, where, in any Agreement for the avoidance of double taxation and the prevention ...

TECHNICAL FEES. 1. Technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such technical fees may also be taxed in the Contracting State in which they arise and according to the law of that State, but if the beneficial owner is subject to tax in respect of the technical fees in the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the technical fees. 3. The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are 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. If a resident of a Contracting State, who receives technical fees which arise in the other Contracting State and who is subject to tax in respect thereof in the first-mentioned State, so elects for any year of assessment, the tax chargeable in respect of those technical fees in the State in which they arise shall be calculated as if he had a permanent establishment or a fixed base in the last-mentioned State and as if those technical fees were taxable in accordance with Article 7 or Article 14, as the case may be, as profits attributable to that permanent establishment or fixed base. 6. Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishme...

TECHNICAL FEES. 1. Technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

TECHNICAL FEES. Technical fees arising in one of the States and paid to a resident of the other State may be taxed in that other State.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such technical fees 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 technical fees is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the technical fees. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 3. The term “technical fees” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any service of a technical, managerial or consultancy nature, unless the payment is limited to the reimbursement of actual expenses incurred by that person with respect to the service. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein and the technical fees are effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply. 5. Technical fees shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the technical fees, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by the permanent establishment, then such technical fees shall be deemed to arise in the State in which the permanent establishment is situated. 6. 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 technical fees 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.

TECHNICAL FEES. ‌ (1) Technical fees arising in a Contracting State which are derived by a resident of the other Contracting State may be taxed in that other State. (2) However, such technical fees may also be taxed in the Contracting State in which they arise, and according to the law of that State; but if the beneficial owner of the technical fees is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the adjusted amount of the technical fees. For the purpose of this paragraph, "the adjusted amount" means 70 per cent of the gross amount of the technical fees. (3) The term "technical fees" as used in this Article means payments of any kind to any person in consideration for any services of a technical, supervisory or consultancy nature, but it does not include payments made to an employee of the person making the payments for dependent personal services mentioned in Article 16. (4) The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply. (5) Technical fees shall be deemed to arise in a Contracting State when the payer is the Government of that State or a political sub-division thereof or a local authority or a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. (6) 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 technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, th...

TECHNICAL FEES. 1) Technical fees derived by a resident of a Contracting State in respect of activities of a technical, managerial or consultancy cha- racter shall be taxable only in that State. 2) However, if such activities are exercised in the other Contracting State, such techni- cal fees as are derived therefrom may be taxed in that other State but the tax so charged shall not exceed 10 % of the gross amount of the technical fees. 3) The term "technical fees" as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments or to a person mentioned in Article 16, in consideration for any services of a technical, managerial or consultancy nature. 4) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, exercises the activities dealt with in paragraph 1 in the other Contracting State through a permanent es- tablishment situated therein. In such a case the provisions of Article 7 shall apply. 5) Notwithstanding the provisions of para- graph 2, the beneficial owner of the tech- nical fees may choose to be taxed as if the activities giving rise to the technical fees exercised in the other Contracting State were exercised through a permanent esta- blishment situated in the other Contracting State. 6) Where, by reason of a special relations- hip between the payer and the beneficial owner or between both of them and some other person, the amount of the technical fees 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 Convention.

TECHNICAL FEES. 1. Fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, subject to the provisions of Articles 8, 16 and 17, fees for technical services arising in a Contracting State may also be taxed in the Contracting State in which they arise and subject to the laws of that State, but if the beneficial owner of the fees is a resident of the other Contracting State, the tax so charged shall not exceed ….. per cent of the gross amount of the fees.

TECHNICAL FEES. Technical Fees" means as all payments received by Customer for the Treatment Services being provided using the Accuray Deliverables, excluding the "professional" services collected for the physician surgeons and radiation oncologists administering or prescribing the treatment (such professional services fees, "Professional Fee"). Revenue Share payments are due for the Term of this Agreement. Revenue Share Payments are net of Customer's Minimum Monthly Payments, i.e., the month when the collections were received. If the Revenue Share Payment due to Accuray in any given month is less than the Minimum Monthly Payment, then Customer shall pay the Minimum Monthly Payment in that month only.