[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR509.110]

[Page 44]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 509--SWITZERLAND--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 509.110  Patent and copyright royalties and film rentals.

    Royalties and other amounts representing consideration for the right 
to use copyrights, artistic and scientific works, patents, designs, 
plans, secret processes and formulae, trademarks, and other like 
property and rights, including rentals and like payments in respect to 
motion picture films or for the use of industrial, commercial, or 
scientific equipment, which are derived from sources within the United 
States by a nonresident alien individual who is a resident of 
Switzerland, or by a Swiss corporation or other entity, are exempt from 
United States tax under the provisions of Article VIII of the convention 
if such alien, corporation, or other entity at no time during the 
taxable year in which such items of income are derived has a permanent 
establishment in the United States.