ARTICLE 15 B: WHAT ARE CONSIDERED BONUSES

Bonuses are considered, among others, the payments of any kind for the temporary use or enjoyment of patents, certificates of invention or improvement, trademarks, commercial names, copyrights on literary, artistic or scientific works, including cinematographic films or recordings for radio or television, as well as drawings or models, plans, formulas, or industrial, commercial or scientific procedures and equipment, as well as the amounts paid for transfer of technology or information relating to industrial, commercial or scientific experiences, or other rights or similar property.

For the purposes of the preceding paragraph, the temporary use or enjoyment of copyright on scientific works includes that of programs or instruction sets for computers required for their operational processes of the same or for carrying out application tasks, regardless of means by which they are transmit.

Also considered bonuses, payments made by the right to receive and retransmit visual images, sounds or both, or payments made by the right to allow public access to such images or sounds, when both are transmitted by satellite, cable, optical fiber, or other similar means.

Payments for technical assistance will not be considered as bonuses. Technical assistance shall be understood as the provision of an independent personal services for which the provider undertakes to provide non-patentable knowledge, which does not imply the transmission of confidential information related to industrial, commercial or scientific experiences, obliging the borrower to intervene in the application of such knowledge.