S.L. 123.57 Art. 3of any kind copyright of films or tapes or model, industrial, industrial,

The term ''royalties'' as used in this Article means payments received as a consideration for the use of, or the right to use, any literary, artistic or scientific work including cinematograph films, or used for radio or television broadcasting, any patent, trade mark, design plan, secret formula or process, or for the use of, or the right to use, commercial or scientific equipment, or for information concerning commercial or scientific experience.