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Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties

 

CHAPTER I. Definitions

ARTICLE 1. Copyright Royalties     ARTICLE 2. Beneficiary of Copyright Royalties

ARTICLE 3. State of Residence of the Beneficiary     ARTICLE 4. State of Source of Royalty

 

CHAPTER II. Guiding Principles for Action against Double Taxation of Copyright Royalties

ARTICLE 5. Fiscal Sovereignty and Equality of Rights of States     ARTICLE 6. Fiscal Non-Discrimination

ARTICLE 7. Exchange of Information

 

CHAPTER III. Implementation of the Guiding Principles for the Action against Double Taxation of Copyright Royalties

ARTICLE 8. Means of Implementation

 

CHAPTER IV. General Provisions

ARTICLE 9. Members of Diplomatic or Consular Missions     ARTICLE 10. Information

 

CHAPTER V. Final Clauses

ARTICLE 11. Ratification, Acceptance, Accession     ARTICLE 12. Reservations     ARTICLE 13. Entry into Force

ARTICLE 14. Denunciation     ARTICLE 15. Revision     ARTICLE 16. Languages of the Convention and Notifications

ARTICLE 17. Interpretation and Settlement of Disputes

 

Additional Protocol to the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties

 

The Contracting States,
Considering that the double taxation of copyright royalties is prejudicial to the interests of authors and thus constitutes a serious impediment to the dissemination of copyrighted works,which is one of the basic factors in the development of the culture,science and education of all peoples,Believing that the encouraging results already achieved by action against double taxation,through bilateral agreements and domestic measures, whose beneficial effects are generally recognized,can be improved by the conclusion of a multilateral convention specific to copyright royalties,
Being of the opinion that these problems must be solved while respecting the legitimate interests of States and particularly the needs specific to those where the widest possible access to works of the human mind is an essential condition on their continuing development in the fields of culture,science and education, Seeking to find effective measures designed to avoid double taxation of copyright royalties where possible and, should it subsist, to eliminate it or to reduce its effect,
Have agreed on the following provisions:

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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."

2.This Convention shall not, however, be taken to cover royalties due in respect of the exploitation of cinematographic works or works produced by a process analogous to cinematography as defined in the domestic copyright laws of the Contracting State in which these royalties are originally due when the said royalties are due to the producers of such works or their heirs or successors-in-title.

3.With the exception of payments made in respect of the "droit de suite"the following shall not be considered as copyright royalties for the purposes of this Convention: payments for the purchase, rental, loan or any other transfers of a right in the material base of a literary, artistic or scientific work, even if the amount of this payment is fixed in the light of the copyright royalties due or if the latter are determined, in whole or in part, by that of the said payment. When a right in the material base of work is transferred as an accessory to the transfer of the entitlement to use a copyright in the work, only the payments in return for this entitlement are copyright royalties for the purposes of this Convention.

4.In the case of payments made in respect of the "droit de suite"and in all cases of the transfer of a right in the material base of a work referred to in paragraph 3 of this Article and independently of the fact that the transfer in question is or is not free of charge, any payment made in settlement of or as a reimbursement for an insurance premium, transport or warehousing costs, agent's commission or any other remuneration for a service, and any other expenses incurred, directly or indirectly, by the removal of the material base in question, including customs duties and other related taxes and special levies, shall not be a copyright royalty for the purposes of this Convention.

 

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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.

2.A person shall be deemed to be a resident of a State if he is liable to tax therein by reason of his domicile, residence, place of effective management or any other relevant criterion as agreed to in bilateral agreement concerning double taxation of copyright royalties. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital he possesses there.

 

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:
(a)by that State or by a political or administrative subdivision or local authority of that State;
(b)by a resident of that State expect where they result from an activity carried on by him in another State through a permanent establishment or from a fixed base;
(c)by a non-resident of that State, where they result from an activity carried on by him through a permanent establishment or from a fixed base.

 

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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.

 

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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.

2.The bilateral agreements referred to in paragraph 1 of this Article include those which deal with double taxation in general or those which are limited to double taxation of copyright royalties. An optional model of a bilateral agreement of the latter category, comprising several alternatives, is attached to this Convention of which it does not form an integral part. The Contracting State. while respecting the provisions of this Convention, may conclude bilateral agreements based on the norms that are most acceptable to them in each particular case. The application of bilateral agreements concluded earlier by the Contracting States is in no way affected by this Convention.

3.In case of adoption of domestic measures, each Contracting State may, notwithstanding the provisions of Article 1 of this Convention, define copyright royalties by reference to its own copyright legislation.

 

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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.

2.Each Contracting State shall communicate, as soon as possible, to the Secretariat of the United Nations Educational, Scientific and Cultural Organization and to the International Burean of the World Intellectual Property Organization,the text of any new law, as well as all official texts concerning the taxation of copyright royalties, including the text of any specific bilateral agreement or the relevant provisions on the said subject contained in any bilateral agreement dealing with double taxation in general.

3.The Secretariat of the United Nations Educational, Scientific and Cultural Organization and the International Bureau of the World Intellectual Property Organization shall furnish to any Contracting State, upon its request, information on questions relating to this Convention; they shall also carry out studies and provide services in order to facilitate the application of this Convention.

 

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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.

2.This Convention shall be subject to ratification or acceptance by the signatory States. It shall be open for accession by any State referred to in paragraph 1 of this Article.

3.Instruments of ratification, acceptance or accession shall be deposited with the Secretary-General of the United Nations.

4.It is understood that, at the time a State becomes bound by this Convention, it will be in a position in accordance with its domestic law to give effect to the provisions of this Convention.

 

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.

2.For each State ratifying, accepting, or acceding to this Convention after the deposit of the tenth instrument of ratification, acceptance or accession, this Convention shall enter into force three months after the deposit of its instrument.

 

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Article 14. Denunciation

1.Any Contracting State may denounce this Convention by a written notification addressed to the Secretary-General of the United Nations.

2. Such denunciation shall take effect twelve months after the date of receipt of the notification by 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.

2.The adoption of any revision of this Convention shall require an affirmative vote by two-thirds of the States attending the revision conference, provided that this majority includes two-thirds of the States which, at the time of the revision conference, are parties to the Convention.

3.Any State which becomes a party to the Convention after the entry into force of a new Convention wholly or partially revising this Convention shall, failing an expression of a different intention by that State, be considered as:
(a)a party to the revised Convention.
(b)a party to this Convention in relation to any State which is a party to the present Convention but is not bound by the revised Convention.

4.This Convention shall remain in force as regards relations between or with the Contracting States which have not become parties to the revised Convention.

 

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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.

2.Official texts shall be established by the Director-General of the United Nations Educational, Scientific and Cultural Organization and the Director General of the World Intellectual Property Organization, after consultation with the interested Governments concerned, in the German, Italian and Portuguese languages.

3.The Secretary-General of the United Nations shall notify the States referred to in Article 11, paragraph 1, as well as the Director-General of the United Nations Educational,Scientific and Cultural Organization and the Director General of the World Intellectual Property Organization of:
(a)signature of this Convention, together with any accompanying text;
(b)the deposit of instruments of ratification, acceptance or accession, together with any accompanying text;
(c)the date of entry into force of this Convention under Article 13, paragraph 1;
(d)the receipt of notifications of denunciation;
(e)the request communicated to him in accordance with Article 15, as well as any communication received from the Contracting States concerning the revision of the this Convention.

4.The Secretary-General of the United Nations shall transmit two certified copies of this Convention to all States referred to in Article 11, paragraph 1.

 

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.

IN WITNESS, WHEREOF, the undersigned, being duly authorized, have signed this Convention.

DONE at Marid on December 13, 1979

 

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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:
1.The provisions of the Convention also apply to the taxation of royalties paid to performers, producers of phonograms and broadcasting organizations in respect of rights related to copyright or "neighboring" rights, in so far as the latter royalties arise in a State party to this Protocol and their beneficiaries are residents of another State party to this Protocol.

2.(a)This Protocol shall be signed and shall be subject to ratification, acceptance or accession by the signatory States, or may be acceded to, in accordance with the provisions of Article 11 of the Convention.
(b)This Protocol shall enter into force in accordance with the provisions of Article 13 of the Convention.
(c)Any Contracting State may denounce this Protocol in accordance with the provisions of Article 14 of the Convention, it being understood, however, that a Contracting State denouncing the Convention must at the same time also denounce this Protocol.
(d)The provisions of Article 16 of the Convention shall apply to this Protocol.

IN WITNESS WHEREOF, the undersigned, being duly authorized, have signed this Protocol.

DONE at Madrid on December 13, 1979.