Article 36 provides a specific definition of 'Royalties' for the application of Oman's Income Tax Law. It includes payments for the use of intellectual property (artistic, literary, scientific), computer software, films, and broadcasting tapes. It also covers patents, trademarks, secret formulas, and industrial/commercial equipment. Additionally, payments for information concerning industrial or scientific experience and the exploitation of natural resources (mining) are classified as royalties. This definition is critical for identifying payments subject to the specific tax treatments and withholding requirements outlined in Article 52.