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|Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties|
CHAPTER I. Definitions
CHAPTER II. Guiding Principles for Action against Double Taxation of Copyright Royalties
CHAPTER III. Implementation of the Guiding Principles for the Action against Double Taxation of Copyright Royalties
CHAPTER IV. General Provisions
CHAPTER V. Final Clauses
The Contracting States,
|CHAPTER I. Definitions|
Article 1. Copyright Royalties
1.For the purposes of this Convention and subject to the provisions of paragraphs 2 and 3 of this Article, copyright royalties are payments of any kind made on the basis of the domestic copyright laws of the Contracting State in which these royalties are originally due, for the use of, or the right to use, a copyright in a literary, artistic or scientific work, as defined in the multilateral copyright conventions, including such payments made in respect of legal or compulsory licences or in respect of the "droit de suite."
Article 2. Beneficiary of Copyright Royalties
For the purposes of this Convention, the "beneficiary" of copyright royalties is the beneficial owner thereof to whom all or a part of such royalties is paid, whether he collects them as author, or heir or successor-in-title of the author, or whether he collects them in application of any other relevant criterion as agreed to in a bilateral agreement concerning double taxation of copyright royalties.
Article 3. State of Residence of the Beneficiary
1.For the purposes of this Convention, the State of which the beneficiary of the copyright royalties is a resident shall be deemed to be the State of residence of the beneficiary.
Article 4. State of Source of Royalty
For the purpose of this Convention, a State shall be deemed to be the State of source of copyright royalties when such royalties for the use of, or the right to use, a copyright in a literary, artistic or scientific work are originally due:
|CHAPTER II. Guiding Principles for Action against Double Taxation of Copyright Royalties|
Article 5. Fiscal Sovereignty and Equality of Rights of States
Action against double taxation of copyright royalties shall be carried out, in accordance with the provisions of Article 8 of this Convention, with due respect for the fiscal sovereignty of the State of source and the State of residence, and due respect for the equality of their right to tax these royalties.
Article 6. Fiscal Non-Discrimination
The measures against double taxation of copyright royalties shall not give rise to any tax discrimination based on nationality, race, sex, language or religion.
Article 7. Exchange of Information
In so far as it is necessary for the implementation of this Convention, the competent authorities of the Contracting States will exchange reciprocally information in the from and under the conditions which shall be laid down by means of bilateral agreement.
|CHAPTER III. Implementation of the Guiding Principles for the Action against Double Taxation of Copyright Royalties|
Article 8. Means of Implementation
1.Each Contracting State undertakes to make every possible effort, in accordance with its Constitution and the guiding principles set out above, to avoid double taxation of copyright royalties, where possible, and, should it subsist, to eliminate it or to reduce its effect. This action shall be carried out by means of bilateral agreements or by way of domestic measures.
|CHAPTER IV. General Provisions|
Article 9. Members of Diplomatic or Consular Missions
The provisions of this Convention do not affect the fiscal privileges of members of diplomatic or consular missions of the Contracting States, as well as of their families, either under the general rules of international law or under the provisions of special conventions.
Article 10. Information
1.The Secretariat of the United Nations Educational, Scientific and Cultural Organization and the International Bureau of the World Intellectual Property Organization shall assemble and public relevant normative information concerning taxation of copyright royalties.
|CHAPTER V. Final Clauses|
Article 11. Ratification, Acceptance, Accession
1.This Convention shall be deposited with the Secretary-General of the United Nations Organization. It shall remain open until October 31, 1980, for signature by any State that is a member of the United Nations, any of the Specialized Agencies brought into relationship which the United Nations or the International Atomic Energy Agency, or is a party to the Statute of the International Court of Justice.
Article 12. Reservations
The Contracting States may, either at the time of signature of this Convention or at the time of ratification, acceptance or accession, make reservations as regards the conditions of application of the provisions contained in Article 1 to 4, 9 and 17. No other reservation to the Convention shall be permitted.
Article 13. Entry into Force
1.This Convention shall enter into force three months after the deposit of the tenth instrument of ratification, acceptance or accession.
Article 14. Denunciation
1.Any Contracting State may denounce this Convention by a written notification addressed to the Secretary-General of the United Nations.
Article 15. Revision
1.After this Convention has been in force for five years, any Contracting State may, by notification addressed to the Secretary-General of the United Nations, request that a conference be convened for the purpose of revising the Convention. The Secretary-General shall notify all Contracting States of this request. If, within a period of six months following the date of notification by the Secretary-General of the United Nations, not less than one-third of the Contracting States, provided the number is not less than five, notify him of their concurrence with the request, the Secretary-General shall inform the Director-General of the United Nations Educational, Scientific and Cultural Organization and the Director General of the World Intellectual Property Organization, who shall convene a revision conference with a view to introducing into this Convention amendments designed to improve action against double taxation of copyright royalties.
Article 16. Languages of the Convention and Notifications
1.This Convention shall be signed in a signal copy in Arabic, English, French, Russian and Spanish, the five text being equally authoritative.
Article 17. Interpretation and Settlement of Disputes
1.A dispute between two or more Contracting States concerning the interpretation or in the matter of application of this Convention, not settled by negotiation, shall, unless the States concerned agree on some other method of settlement, be brought before the International Court of Justice for determination by it. 2.Any State may, at the time of signing this Convention or depositing its instrument of ratification, acceptance or accession, declare that it does not consider itself bound by the provisions of paragraph 1. In the event of a dispute between that State and any other Contracting State, the provisions of paragraph 1 shall not apply. 3.Any State that has made a declaration in accordance with paragraph 2 may at any time withdraw it by notification addressed to the Secretary-General of the United Nations.
|Additional Protocol to the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties|
The States party to the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties(hereinafter called "the Convention") that are party to this Protocol have accepted the following provisions: