Page:United States Statutes at Large Volume 54 Part 2.djvu/542

 TREATIES rived by such an enterprise from the operation of ships or aircraft not so registered shall be subject to the provisions of Article II. Article V i den stat dar fartygen registrerats. Inkomst, som ett sadant f6retag atnjutit genom ut6vande av verk- samhet medelst fartyg eller luft- fartyg, vilka icke sAlunda registre- rats, skall behandlas enligt regler- na i artikel II. Artikel V Income from real property. Article VII 1. Dividends shall be taxable only in the contracting State in which the shareholder is resident Income of whatever nature de- rived from real property, including gains derived from the sale of such property, but not including interest from mortgages or bonds secured by real property, shall be taxable only in the contracting State in which the real property is situated. Article VI Royalties from real property or in respect of the operation of mines, quarries, or other natural resources shall be taxable only in the contracting State in which such property, mines, quarries, or other natural resources are situated. Other royalties and amounts derived from within one of the contracting States by a resident or by a corporation or other entity of the other contracting State as consideration for the right to use copyrights, patents, secret processes and formulas, trade-marks and other analogous rights, shall be exempt from tax- ation in the former State. Inkomst av alla slag harrSrande fran fast egendom, inbegripet vin- ster pa grund av f6rsaljning av sadan egendom, men icke inbegri- pet rfanta a hypotekslan eller obligationer med sAkerhet i fast egendom, skall beskattas endast i den av de avtalslutande staterna, dar den fasta egendomen fr belagen. Artikel VI Royalty fran fast egendom eller for utnyttjande av gruvor, sten- brott eller andra naturtillgangar skall beskattas endast i den av de avtalslutande staterna, i vilken sadan egendom eller sAdana gru- vor, stenbrott eller andra natur- tillgAngar aro belagna. Ovriga royalties eller andra be- lopp, som atnjutits frAn den ena av de avtalslutande staternas om- rAde av person boende i den andra avtalslutande staten, eller av bolag eller annan juridisk person hemmah6rande i sistnamn- da stat, sasom vederlag f6r ratten att ut6va f6rfattarrattigheter, pa- tent, hemliga fabrikationsmetoder och recept, varumarken och andra liknande rattigheter skola undan- tagas frAn beskattning i den forra staten. Artikel VII (1) Utdelning skall beskattas endast i den av de avtalslutande staterna, dar den som uppbar Royalties from real property, mines, etc. Royalties for use of copyrights, patents, etc. Dividends. 1762 [54 STAT.

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