Common use of TECHNICAL FEES Clause in Contracts

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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are 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, arise and according to the law laws of that State, but where such technical fees are paid to a resident if the recipient is the beneficial owner 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 the tax so charged shall not exceed 7.5 per cent of the gross amount amounts of such 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 an administrative, a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient 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 arise thorough a permanent establishment situated therein therein, or performs in that other State independent personal services, and the technical fees are effectively connected with (a) such permanent establishmentestablishment or fixed base or with (b) business activities referred to under subparagraph (c) of paragraph 1 of Article 7. In such case, 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 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 such permanent establishment, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the recipient 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 recipient 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 law laws 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are 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 laws of that State, ; but where such technical fees are paid to a resident if the recipient is the beneficial owner of the other Contracting State who is subject to tax in that State in respect thereoftechnical fees, the tax so charged in the Contracting State in which the technical fees arise shall not exceed 7.5 15 per cent of the gross amount of such the technical fees. 3. The term “"technical fees” " as used in this Article means payments of any kind to any person, person other than to an employee of the person making the payments, in consideration for any services of an administrative, a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply apply, if the recipient beneficial owner of the technical fees, fees being a resident of a Contracting State, State carries on business in the other Contracting State in which the technical fees arise, arise through a permanent establishment situated therein therein, or performs in that other State independent personal services and the technical fees are effectively connected with such permanent establishmentestablishment or such services. In such case, 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 payee is that StateState itself, or a political sub-division, a local authority thereof or a statutory body thereof, or a resident of that State. Where, however, the person paying the technical fees, fees whether he is a resident of a Contracting State or not, has in a resident of a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the technical fees was incurred, incurred and such technical fees are borne by that permanent establishment, establishment or fixed base then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the recipient beneficial owner, or between both of them and some other person, persons the amount of the technical fees paid exceedspaid, exceeds for whatever reasonreasons, the amount which would have been agreed upon by the payer and the recipient 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 payment shall remain taxable according to the law laws 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are 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, arise and according to the law laws of that State, but where such technical fees are paid to a resident if the recipient is the beneficial owner 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 the tax so charged shall not exceed 7.5 15 per cent of the gross amount amounts of such 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 an administrative, a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient 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 arise thorough a permanent establishment situated therein therein, or performs in that other State independent personal services, and the technical fees are effectively connected with such permanent establishmentestablishment or such services. 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 that StateState itself, or a local authority thereof 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 such permanent establishment, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the recipient 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 recipient 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 law laws 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 the arise, and according to the law laws of that State, but where such if the beneficial owner of the technical fees are paid to is a resident of the other Contracting State who is subject to tax in that State in respect thereofState, the tax so charged in the Contracting State in which the technical fees arise shall not exceed 7.5 per cent 10 percent of the gross amount of such 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 an administrative, technical, managerial or consultancy naturenature performed outside that State. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient 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 that State, or a local authority thereof or a resident of that State. Where, however, the person paying the technical fees, whether he 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 that permanent establishment, then such technical fees shall be deemed to arise in the State in which the permanent establishment is situated. 6. Where, Where by reason of a special relationship between the payer and the recipient 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 recipient 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 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are and paid to a resident of the other Contracting State 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 laws of that State, ; but where such if the beneficial owner of the technical fees are paid to is a resident of the other Contracting State who is subject to tax in that State in respect thereofState, the tax so charged in the Contracting State in which the technical fees arise shall not exceed 7.5 10 per cent of the gross amount of such the technical fees. 3. The term “"technical fees” " as used in this Article means payments of any kind other than those referred to in other Articles of this Agreement to any person, other than to an employee of the person making the payments, in consideration for any services of an administrative, a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 of this Article 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 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 establishmentestablishment or fixed base. In such a 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 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, 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, exceeds the amount which would have been agreed upon by the payer and the recipient 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 law laws 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 laws of that State, but where such technical fees are paid to derived by 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 10 per cent of the gross amount of the 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 of 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 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 StateState itself, 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 laws 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 where such technical fees are paid to derived by 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 10 percent 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 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 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 establishmentestablishment or fixed base. In such a case, the provisions of Article Articles 7 or 14, as the case may be, shall apply. 5. Technical fees shall be deemed to arise in a Contracting State when the payer is that State, or a political subdivision, 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 or fixed base in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishmentestablishment 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, Where by reason of a special relationship between the payer and the recipient 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 recipient 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 law of each Contracting State, due regard being had to the other provisions of this AgreementConvention. 7. Notwithstanding the provisions in paragraph 2, where, where in any Agreement future Convention for the avoidance of double taxation and the prevention of fiscal evasion entered into by Botswana the first- mentioned Contracting State with any other State (not being the other than Ireland after Contracting State in the signing of this Agreement, present Convention) the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 10 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 where such if the beneficial owner of the technical fees are paid to is a resident of the other Contracting State who is subject to tax in that State in respect thereof, the tax so charged in the Contracting State in which the technical fees arise shall not exceed 7.5 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 such the technical fees. 3. The term “technical fees” as used in this Article means payments of any kind to any personperson in consideration for any services of a technical, other than supervisory or consultancy nature, including the use of, or the right to use, information concerning industrial, commercial or scientific experience, but it does not include payments made to an employee of the person making the payments, payments for dependent personal services mentioned in consideration for any services of an administrative, technical, managerial or consultancy natureArticle 16. 4. The provisions of paragraphs 1 (1) and 2 (2) of this Article shall not apply if the recipient 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 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 establishmentestablishment 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, State or a political subdivision thereof 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 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 establishmentestablishment 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 recipient 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 recipient 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 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 where such technical fees are paid to derived by 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 10 percent 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 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 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 establishmentestablishment or fixed base. In such a case, the provisions of Article Articles 7 or 14, as the case may be, shall apply. 5. Technical fees shall be deemed to arise in a Contracting State when the payer is that State, or a political subdivision, 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 or fixed base in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishmentestablishment 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, Where by reason of a special relationship between the payer and the recipient 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 recipient 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 law of each Contracting State, due regard being had to the other provisions of this AgreementConvention. 7. Notwithstanding the provisions in paragraph 2, where, where in any Agreement future Convention for the avoidance of double taxation and the prevention of fiscal evasion entered into by Botswana with any the first-mentioned Contracting State (not being the other than Ireland after Contracting State in the signing of this Agreement, present Convention) the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 10 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 laws of that State, ; but where such technical fees are paid to a resident if the recipient is the beneficial owner of the other Contracting State who is subject to tax in that State in respect thereoftechnical fees, the tax so charged in the Contracting State in which the technical fees arise shall not exceed 7.5 10 per cent of the gross amount of such 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 an administrative, a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 (1) and 2 of this Article (2) shall not apply if the recipient beneficial owner of the technical fees, being a resident of a Contracting State, State carries on business in the other Contracting State in which the technical fees arise, arise through a permanent establishment situated therein therein, or performs in that other State independent personal services, and the technical fees are effectively connected with such permanent establishmentestablishment or such services. 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 that StateState itself, or a political subdivision, a local authority thereof or a statutory body 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 Contracting 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 exceedspaid, exceeds for whatever reason, the amount which would have been agreed upon by the payer and the recipient 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 law of each Contracting State, 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are 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, arise and according to the law laws of that State, but where such technical fees are paid to a resident if the recipient is the beneficial owner 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 the tax so charged shall not exceed 7.5 15 per cent of the gross amount amounts of such 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 an administrative, a technical, managerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the recipient 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, arise through a permanent establishment situated therein therein, or performs in that other State independents personal services, and the technical fees are effectively connected with such permanent establishmentestablishment or such services. In such case, 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 that StateState itself, or a local authority thereof 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 such permanent establishment, then such technical fees shall be deemed to arise in the Contracting State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the recipient 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 recipient 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 law laws 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 of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.

TECHNICAL FEES. 1. Technical fees arising in a Contracting State which are paid to 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 laws of that State, ; but where such technical fees are paid to derived by 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 15 per cent of the gross amount of such fees. 3. The term “technical fees” as used in this Article article means payments of any kind from a person who is resident in one of the Contracting States 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 naturenature performed outside that State. 4. The provisions of paragraphs 1 (1) and 2 (2) of this Article shall not apply if the recipient 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 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 establishmentestablishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, 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 or fixed base in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishmentestablishment 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, Where by reason of a special relationship between the payer and the recipient 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 recipient 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 law laws of each Contracting State, due regard being had to the other provisions of this AgreementConvention. 7. Notwithstanding paragraph 2, where, in any Agreement for the avoidance of double taxation and the prevention of fiscal evasion entered into by Botswana with any State other than Ireland after the signing of this Agreement, the rate of tax specified in the Article relating to technical fees is a rate less than 7.5 per cent, such lower rate shall apply as if it had been the rate specified in this Article.