Some DTA agreements provideRoyalties are defined as a share of the proceeds from a patent, book, song, etc. paid to the owner, author, composer, etc. Royalty is defined in the majority of the agreements to cover payments of any kind, received as consideration for the use of or the right to use any copyright of literary, artistic or scientific work, including motion pictures, films, tele-video tapes for use in connection with radio or television, any patent, trademark, design or model plan or secret formula or process for the use of or, the right to use industrial, commercial or scientific experience.
Income From Royalties Taxed Under A DTA Agreement
Regarding Royalties, arising in a Contracting State, that are paid to a resident of the other Contracting State:-
Some DTA agreements provide for taxation in the other Contracting State.
Some agreements provide for taxation in the contracting State.
Some agreements provide for taxation in both the States.