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Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, with Model Bilateral Agreement and Additional Protocol Madrid, 13 December 1979

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Chapter Summary

This chapter deals with the various articles of the Agreement for Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, with model bilateral agreement and additional Protocol, adopted by the International Conference of States on the Double Taxation of Copyright Royalties remitted from one country to another, convened by United Nations Educational, Scientific and Cultural Organization (UNESCO). The double taxation of copyright royalties is prejudicial to the interests of authors and thus constitutes a serious impediment to the dissemination of copyrighted works, which is one of the basic factors in the development of the culture, science and education of all peoples. Encouraging results already achieved by action against double taxation, through bilateral agreements and domestic measures, whose beneficial effects are generally recognized, can be improved by the conclusion of a multilateral convention specific to copyright royalties.

Keywords: copyrighted royalties; double taxation; model bilateral agreement; multilateral convention; UNESCO



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