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Payments for technical assistance


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Payments for technical assistance - as used in this article means payments of any kind to any person for the provision of any services of a technical, managerial or advisory nature, if such services provide access to technical knowledge, experience, skills, know-how or processes; however, such payments do not include payments for services mentioned in Articles 14 and 15 of this Convention1.

  1. Convention between the Government of the Russian Federation and the Government of the Bolivarian Republic of Venezuela on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income and Capital, as amended on 2009-04-27, Article 12. ↩

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