örneklerde

• Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 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, 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
  غير أنه إذا كانت للشخص الدافع للإتاوة في دولة متعاقدة، بصرف النظر عن كونه مقيما في الدولة المتعاقدة أم لا، منشأة دائمةٌ أو مقرٌّ ثابتٌ نشأ بشأنه التزام دفع الإتاوة وتحملت تلك المنشأة الدائمة أو المقر الثابت تلك الإتاوة، فإن تلك الإتاوة تعتبر ناشئة في تلك الدولة التي تقع فيها المنشأة الدائمة أو المقر الثابت.