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Germany - Georgia Tax Treaty (as amended by 2014 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.



(1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.

(2) The term "royalties" as used in this article means payments of any kind that are received as a consideration for the use of, or the right to use, any copyright of literary, artistic, or scientific works, including cinematographic films, any patent, trademark, design or model, plan, secret formula or process, or for the use, or the right to use, commercial, mercantile, or scientific equipment, or for the communication of commercial, mercantile, or scientific information. The term "royalties" includes also payments of any kind that are received for the use, or for the right to use, names, images, or other personality rights, as well as to compensation for the recording of events of artists and athletes by radio and television broadcasting.

(3) Paragraph (1) shall not apply if the beneficial owner of the royalties, being a resident in one Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property for which the royalties are paid is effectively connected with such permanent establishment or fixed base. In this case, the provisions of article 7 or article 14 shall apply.

(4) If a special relationship exists between the payer and the beneficial owner or between both of them and a third party, and if therefore the royalties, having regard to the use, right, or information for which they are paid, exceeds the amount that the payer and the beneficial owner would have agreed upon in the absence of such relationship, then the provisions of this article shall only apply to the last-mentioned amount. In this case, the excess part of the payments shall remain taxable in accordance with the law of each Contracting State, due regard being had to the other provisions of this Agreement.