There is no provision in the Thai Revenue Code which defines the term “royalties” and the meaning of such term is defined in Article 13 of the DTA, whereby royalties include, payment of any kind received as a consideration for the use of, or the right to use any copyright of literary, artistic or scientific work, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use information concerning industrial, commercial or scientific experience.