The portion of the definition relevant to the services performed is “for the use of, or the right to use… information concerning industrial, commercial or scientific experience”. This phrase is generally understood to relate to the provision of know-how. In the commentary in the OECD Model Treaty, a know-how contract is described as a contract whereby one party agrees to impart to the other his special knowledge and experience that remains unrevealed to the public, so that the other party can use such know-how for his own account. It is recognised that the owner of the know-how is not required to play any part himself in the application of the know-how granted to the other party and that he does not guarantee the result thereof. In this case, the payments made to the know-how provider will be regarded as royalties.