Common use of TECHNICAL FEES Clause in Contracts

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. 1. Fees for technical services Technical fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, subject to the provisions of Articles 8, 16 and 17, such technical fees for technical services arising in a Contracting State may also be taxed in the Contracting State in which they arise and subject according to the laws of that Contracting 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 ….. per cent of the gross amount of the fees.ten

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 ….. 10 per cent of the gross amount of the fees.