МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 12
             Royalties and fees for technical assistance

     1.  Royalties  and  fees  for  technical  assistance arising in a
Contracting  State  and  paid  to  a resident of the other Contracting
State may be taxed in that other State.
     2.  However, such royalties and fees for technical assistance may
also  be  taxed  in  the  Contracting  State  in  which they arise and
according  to the laws of that State, but if the beneficial owner is a
resident  of the other Contracting State, the tax so charged shall not
exceed:
     a)  in  the  case of royalties, 15 percent of the gross amount of
the royalties;
     b)  in  the  case of fees for technical assistance, 10 percent of
the gross amount of the fees for technical assistance.
     3.  The  term  "fees  for  technical  assistance" as used in this
Article  means payments of any kind to any person in consideration for
the rendering of any technical, managerial or consultancy services, if
such  services make available technical knowledge, experience, skills,
know-how,  or  processes,  but  such fees in any case will not include
payments  for  services  referred  to  in  Articles  14 and 15 of this
Convention.
     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,  trademark, design or model, plan,
secret  formula  or  process,  or for the use of, or the right to use,
industrial,  commercial,  or  scientific  equipment or for information
concerning  industrial,  commercial or scientific experience. The term
"royalties"  also  includes  income derived from the alienation of any
such  right or property which is contingent on the productivity or use
thereof.
     5.  The  provisions  of paragraphs 1 and 2 shall not apply if the
beneficial  owner  of  the royalties or fees for technical assistance,
being  a  resident  of  a Contracting State carries on business in the
other  Contracting  State in which the royalties or fees for technical
assistance  arise, through a permanent establishment situated therein,
or  performs  in that other State independent personal services from a
fixed  base  situated therein, and the right or property in respect of
which  the  royalties  or  fees  for  technical assistance are paid is
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.
     6.  Royalties or fees for technical assistance shall be deemed to
arise  in a Contracting State when the payer is the Government of that
Contracting  State,  a  political  subdivision  of that State, a local
authority  thereof  or  a  resident  of that Contracting State. Where,
however,  the  person  paying  the  royalties  or  fees  for technical
assistance,  whether  he  is a resident of a Contracting State or not,
has  in a Contracting State a permanent establishment or fixed base in
connection  with  which the liability to pay the royalties or fees for
technical  assistance  was  incurred,  and such royalties and fees for
technical  assistance  are  borne  by  such permanent establishment or
fixed base, then such royalties or fees for technical assistance shall
be  deemed  to  arise  in the Contracting State in which the permanent
establishment or fixed base is situated.
     7.  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 assistance,
having  regard  to  the  use,  right or information 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 last-mentioned
amount.  In  such  case,  the excess part of the payments shall remain
taxable  according  to  the laws of each Contracting State, due regard
being had to the other provisions of this Convention.