Is any royalty considered a royalty?

Royalty has been in use in businesses for a long time. Royalty is a common language payment for the use of the intellectual property (hereinafter referred to as "Objects").
If you resort to the official definition under the Tax Code of Ukraine, royalties - any payment received as a reward for the use or for the right to use the object of intellectual property rights, namely any works of literature, art or science, including computer programs, other records on media, video or audio cassettes, cinematographic films or films for radio or television broadcasting, broadcasting (program) by broadcasting organizations, other audiovisual material patent rights, any registered trademarks (trademarks of goods and services), intellectual property rights to design, secret drawings, models, formulas, process, intellectual property rights to information regarding industrial, commercial or scientific experience (know-how) -how).
In their activities, entrepreneurs are increasingly using royalties as a convenient mechanism for distributing profits and reducing the tax burden.
But it should be borne in mind that not all payments are considered royalties.
Thus, the Tax Code emphasizes that the royalty payments received are not considered:
• as remuneration for the use of a computer program, if the conditions of use are limited to the functional purpose of such a program and its reproduction is limited by the number of copies required for such use ("end consumer");
• for the purchase of copies (copies, copies) of intellectual property objects, including in electronic form, for use for their functional purpose for final consumption or for resale of such copy (copy, copy)
• for the acquisition of things (including media), for the use, possession and / or disposal of persons in which the Objects are embodied or in which the Objects are located;
• on the transfer of rights to the Objects, if the conditions of such transfer entitle the person receiving the right to sell or dispose of otherwise intellectual property rights or to publish (divulge) secret drawings, models, formulas, processes, intellectual property rights for information concerning industrial, commercial or scientific experience (know-how), except when such disclosure is obligatory in accordance with the legislation of Ukraine;
• for transferring the right to distribute instances of the software without the right to reproduce them, or if their reproduction is restricted by end-user use.