Traduction de «Redevance sur les concessions de radiocommunication » (Français → Anglais) :

licence fees for radiocommunications | fee for radiocommunications licences | licence fee

fee for radiocommunications licences

Surveillance and Radiocommunication Licences (1) | Surveillance and Radiocommunication Licences Division (2) [ AF ]

Licences and Equipment Division

concession fees

rent and royalties paid for the right to make use of non-agricultural land

Retention of Royalties and Fees from the Licensing of Crown-Owned Intellectual Property

(2) At the end of the first year of an oil and gas lease and at the end of each year of the oil and gas lease thereafter, the Chief shall determine the amount of expenditure made by the lessee that is to be credited to the rental of the oil and gas lease for the year next following.

22 (1) Where a lessee holds a lease of a location acquired by assignment or otherwise under the provisions of these Regulations, on land situated more than 10 miles from a railway when the lease was issued, and where the lessee can show that he has expended in actual prospecting and developing operations on such location by recognized methods during any year, prior to railway communication with any such location having been established, an amount equal to or in excess of the prescribed yearly rental of such location, the Minister, upo ...[+++]n proof satisfactory to him that such expenditure was incurred for the purpose and in the manner specified, may waive payment of the rental for the year of the term during which such expenditure may be shown to have been incurred, or in case the rental has already been paid, he may apply such payment or such portion thereof as to him seems reasonable on account of future payments of the rental of any such location, such expenditure, however, shall not be accepted as rental for a total of more than five years during the term of any lease.

22 (1) Where a lessee holds a lease of a location acquired by assignment or otherwise under the provisions of these Regulations, on land situated more than 10 miles from a railway when the lease was issued, and where the lessee can show that he has expended in actual prospecting and developing operations on such location by recognized methods during any year, prior to railway communication with any such location having been established, an amount equal to or in excess of the prescribed yearly rental of such location, the Minister, upo ...[+++]n proof satisfactory to him that such expenditure was incurred for the purpose and in the manner specified, may waive payment of the rental for the year of the term during which such expenditure may be shown to have been incurred, or in case the rental has already been paid, he may apply such payment or such portion thereof as to him seems reasonable on account of future payments of the rental of any such location, such expenditure, however, shall not be accepted as rental for a total of more than five years during the term of any lease.

9. If, after the date of signature of this Agreement, Vietnam concludes a bilateral Agreement for the avoidance of double taxation with any other member State of the Organisation for Economic Co-operation and Development and, under the provisions of that Agreement, Vietnam may tax royalties arising in Vietnam and paid to a resident of that State but the tax charged is not to exceed a percentage of the gross amount of the royalties which is lesser than the percentage specified in subparagraph (a) of paragraph 2 of Article 12, then the lower percentage shall apply from the date of entry into force of that Agreement; however, such lower percentage sh ...[+++]all apply only to royalties to which it applies in that Agreement and only where the payments are for the use of, or the right to use, computer software or, where the payer and the beneficial owner of the royalties are not related persons, for the use of, or the right to use, any patent or for information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement).