The main difference between neighboring rights and easements lies in their different sources of rights and different scope of legal application. Adjacency is legal, but easements are usually established by the parties through contracts. Adjacency usually occurs on real estate adjacent to each other, but easements do not require that they are adjacent to each other, and even land far apart can be used and operated more effectively through agreements. Therefore, for neighboring rights and easements, the parties generally need to choose and establish according to the specific situation. Easement refers to the right to use other people's land for their own convenience and benefit, and it is a usufructuary right to control other people's land in order to increase the use value of their own land. In the legal relationship of easement, the land that is convenient by using other people's land is easement land, and the land that is convenient by using other people's land is easement land. Neighboring right, that is, the neighboring relationship of real estate, refers to the rights and obligations of the owner or user of adjacent real estate when exercising ownership or use right, which is caused by the extension or restriction of exercising rights.

legal ground

The full text of the agreement between People's Republic of China (PRC) and the Royal Danish Government on the avoidance of double taxation and the prevention of fiscal evasion with respect to income.

Royalties arising in a Contracting State and paid to residents of another Contracting State may be taxed in that other Contracting State. 2. However, the above royalties may also be taxed in the Contracting State where they occur, in accordance with the laws of that country. However, if the beneficial owner of the royalties is a resident of the other Contracting State, the tax payable shall not exceed: (1) 65,438+00% of the total royalties referred to in Item (1) of Paragraph 3; (2) 10% of the adjusted royalty amount referred to in item (2) of the third paragraph. "Adjusted amount" refers to 70% of the total royalty. The competent authorities of the contracting parties shall negotiate to determine the way to implement the above tax rate restrictions. 3. The term "royalties" as mentioned in this article refers to: (1) all kinds of remuneration paid for using or having the right to use the copyrights of literary, artistic and scientific works (including films and audio tapes used in movies, radio and television), any patents, trademarks, designs or models, drawings, secret formulas or secret programs, or information (proprietary technology) related to industrial, commercial and scientific experience. (2) All kinds of remuneration for using or having the right to use industrial, commercial or scientific equipment. 4. If the beneficial owner of royalties, as a resident of a Contracting State, conducts business in the other Contracting State where royalties occur, or engages in independent personal services through a permanent establishment located in the other Contracting State, and the right or property to pay royalties is actually related to the permanent establishment or fixed base, the provisions of paragraphs 1 and 2 shall not apply. In this case, the provisions of Article 7 or Article 14 shall apply as appropriate. Five, if the royalties are paid by the government of a Contracting State, its administrative region or local authorities or residents, the royalties shall be deemed to have occurred in that Contracting State. However, if the payer of royalties has a permanent establishment or a fixed base in a Contracting State, whether he is a resident of that Contracting State or not, and the obligation to pay royalties is related to the permanent establishment or fixed base, and the royalties are borne by him, the above royalties shall be deemed to have occurred in the Contracting State where the permanent establishment or fixed base is located.