Bijlage :

Article 10

• 2.However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:
• a)5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10 per cent of the capital of the company paying the dividends; (...)(ontleend aan het Verdrag India-Slovenië van 13 januari 2003; van toepassing met ingang van 21 juli 2010)

Article 10

• 2.However, such dividends may also be taxed in the State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.(ontleend aan Verdrag India-Duitsland van 19 juni 1995; van toepassing met ingang van 1 april 1997)

Article 11

• 2.However, such interest may also be taxed in the State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.(ontleend aan Verdrag India-Duitsland van 19 juni 1995; van toepassing met ingang van 1 april 1997)

Article 12

• 1.Royalties and fees for technical services arising in one of the States and paid to a resident of the other State may be taxed in that other State.(ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; van toepassing met ingang van 1 april 1991) (Noot 1: Het begrip ‘included services’ in het Verdrag India-Verenigde Staten heeft dezelfde inhoud als het begrip ‘technical services’.)
• 2.However, such royalties and fees for technical services may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or the fees for technical services.(ontleend aan Verdrag India-Duitsland van 19 juni 1995; van toepassing met ingang van 1 april 1997)
• 3.The competent authorities of the States shall by mutual agreement settle the mode of application of paragraph 2.
• 4.The term 'royalties' as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.(ontleend aan Verdrag India-Zweden van 24 juni 1997; van toepassing met ingang van 1 april 1998)
• 5.For purposes of this Article, ‘fees for technical services’ means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including through the provision of services by technical or other personnel) if such services:
• a)are ancillary and subsidiary to the application or enjoyment of the right, property or information for which a payment described in paragraph 4 of this Article is received; or
• b)make available technical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.(ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; van toepassing met ingang van 1 april 1991)
• 6.Notwithstanding paragraph 5, ‘fees for technical services’ does not include amounts paid:
• a)for services that are ancillary and subsidiary, as well as inextricably and essentially linked, to the sale of property;
• b)for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships, or aircraft in international traffic;
• c)for teaching in or by educational institutions;
• d)for services for the private use of the individual or individuals making the payment; or
• e)to an employee of the person making the payments or to any individual or partnership for professional services as defined in Article 14 (Independent personal services) of this Convention.(ontleend aan Verdrag India-Zwitserland van 2 november 1994; van toepassing met ingang van 1 april 1995)
• 7.The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of one of the States, carries on business in the other State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the royalties or fees for technical services are effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
• 8.Royalties or fees for technical services shall be deemed to arise in one of the States when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties or fees for technical services, whether he is a resident of one of the States or not, has in one of the States a permanent establishment or a fixed base in connection with which the contract under which the royalties or fees for technical services are paid was concluded, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
• 9.Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services, having regard to the royalties or fees for technical services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payment shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Convention.

Voor de periode van 1 april 1991 tot 1 april 1997:

• 2.However, such royalties and fees for technical services may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed;
• (a)in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for technical services as defined in this Article (other than services described in subparagraph (b) of this paragraph):
• (i)during the first taxable years for which the convention India-USA has effect,
• (A)15% of the gross amount of the royalties or fees for technical services as defined in this Article, where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision or a public sector company.
• (B)20% of the gross amount of the royalties or fees for technical services in all other cases; and
• (ii)during the subsequent years, 15% of the gross amount of royalties or fees for technical services; and
• (b)in the case of royalties referred to in sub-paragraph (b) of paragraph 3 and fees for technical services as defined in this Article that are ancillary and subsidiary to the enjoyment of the property for which payment is received under paragraph 3(b) of this Article, 10% of the gross amount of the royalties or fees for technical services.
• 3.The term 'royalties' as used in this Article means:
• (a)payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including motion picture films and works on film or videotape for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience; and
• (b)payments of any kind received as a consideration for the use of, or the right to use industrial commercial or scientific equipment, other than payments derived by an enterprise described in paragraph 1 of Article 8 and 8a (Shipping and air transport) from activities described in paragraph 2(a) of Article 8 or paragraph 4(b) of Article 8a.(ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; van toepassing met ingang van 1 april 1991)

Voor de periode van 1 april 1991 tot 1 april 1995:

• 6.Notwithstanding paragraph 5, ‘fees for technical services’ does not include amounts paid:
• a)for services that are ancillary and subsidiary, as well as inextricably and essentially linked, to the sale of property other than a sale described in paragraph 3(a);
• b)for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships, or aircraft in international traffic;
• c)for teaching in or by educational institutions;
• d)for services for the private use of the individual or individuals making the payment; or
• e)to an employee of the person making the payments or to any individual or partnership for professional services as defined in Article 14 (Independent personal services) of this Convention.(ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; van toepassing met ingang van 1 april 1991).