Article 12 Royalties
     1. Royalties arising in one of the States and paid to a resident of the other State shall be taxable only in that other State.
     2. 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, videotapes and television or radio sound recordings, any patent, trade mark, 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.
     3. The provisions of paragraph 1 shall not apply if the recipient of the royalties, being a resident of one of the States, either carries out in the other State in which the royalties arise any commercial activity through a permanent establishment or performs any professional services from a fixed base therein, and if the right or property giving rise to the royalties is effectively connected with such permanent establishment of fixed base. In such a case, the provisions of article 7 or article 14, as appropriate, shall apply.
     4. Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties paid, 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 recipient in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each State, due regard being had to the other provisions of this Convention.