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  1. Canada–Gabon Tax Convention Act, 2004 - S.C. 2005, c. 8, s. 2 (SCHEDULE : Convention Between the Government of Canada and the Government of the Gabonese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital)

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    • 7 The provisions of paragraph 6 shall also apply with respect to earnings derived from the alienation of immovable property situated in a Contracting State by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in that State, but only insofar as such earnings may be taxed in that State in accordance with the provisions of Article 6 or under paragraph 1 of Article 13.

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    • 3 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.

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    • 2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

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      • (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

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    • 3 Notwithstanding the provisions of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services only with their consent. Any misunderstanding as to the interpretation of this paragraph shall be resolved in accordance with the provisions of paragraph 3 of Article 25 or, if need be, pursuant to the provisions of any other procedure agreed to by both Contracting States.

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