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Convention Multilatérale Tendant À Éviter La Double Imposition Des Redevances De Droits D'auteur, Modèle D'accord Bilatéral Et Protocole Additionnel À La Convention Multilatérale. Madrid, Le 13 Décembre 1979

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Chapter Summary

This chapter presents the articles included in the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, with model bilateral agreement and additional Protocol. This Convention was adopted by the International Conference of States convened by 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. The original text of the chapter is in French.

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



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