Additional protocol to the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties
Done at: Madrid
Date enacted: 1979-12-13
In force: not in force
The States party to the Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties (hereinafter called "the Convention") that are party to this Protocol have accepted the following provisions:
The provisions of the Convention also apply to the taxation of royalties paid to performers, producers of phonograms and broadcasting organizations in respect of rights related to copyright or 'neighboring' rights, in so far as the latter royalties arise in a State party to this Protocol and their beneficiaries are residents of another State party to this Protocol.
In witness whereof, the undersigned, being duly authorized, have signed this Protocol. Done at Madrid on December 13, 1979.