Encyclopedia
Royalties from copyright
Royalties from copyright — as used in this article means remuneration of any kind paid for the use or for the granting of the right to use copyright in literary, artistic or scientific works, including cinematographic films and films or recordings used for radio and television broadcasting, any computer program, any patent, factory or trade mark, design or model, plan, secret formula or process, or for information relating to industrial, commercial or scientific experience1.
Convention between the Government of the Russian Federation and the Government of the Republic of Mali on the Avoidance of Double Taxation and the Establishment of Rules for Mutual Assistance in Matters of Income and Property Taxes, as amended on 1999-11-15, art. 12. ↩