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is the advertisement on Social Media (Facebook or Twitter) consider as royalty? article 12 or we are talking about article No. 7 from tax treaty? regards, Milad

we are a partner here in Egypt with Facebook Ireland, we sell spaces to advertise on Facebook lacated in Ireland, so we transfer money from Egypt to ireland. the question here are those transferred to ireland consider as royalty so the WHT applied or we are talking about article 7 from the tax treaty?.

regards,
Milad
Tax Consulting
 

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