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5.6. Qualification of Specific Income Categories for Tax Purposes


The term “royalty” means consideration for:

  • the use of, or the right to use copyrights, artistic or scientific works, patents, trademarks, designs, plans, secret processes or formulae, motion picture films, tape or films for radio or television broadcasting, or information concerning industrial, commercial or scientific knowledge; or
  • in respect of the operation of a mine, quarry, or any other place of extraction of natural resources.

Management Charges

Management charges include payment for management, personal and technical services.