Article 12 Payment for Copyrights and Licences
     1. Payments for copyrights and licenses arising in a State and paid to a resident of the other State shall be taxable only in that other State.
     2. The term 'payments for copyrights and licenses' 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 and films or tapes for broadcasting, television and sound reproduction, any patent, trade mark or service mark, trade name, design, model or sample, project, computer programme, secret formula, process, or any other invention or innovation or for the use of, or the right to use, industrial, commercial, or scientific equipment, or form information concerning industrial, commercial or scientific experience (know-how).
     3. The provisions of paragraph 1 shall not apply if the recipient of the payments for copyrights and licenses, being a resident of a State, carries on business or performs activities other than employment in the other State in which the payments for copyrights and licenses arise, through a permanent establishment situated therein, and the right or property in respect of which those payments are paid is effectively connected with such permanent establishment. In such case the provisions of Article 5 shall apply.
     4. Where the amount of the payments for copyrights and licenses exceeds the amount which would have been agreed upon between independent parties, the excess part of the payments shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Convention.