OECD税收协定范本中英对照文本.docx
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OECD税收协定范本中英对照文本.docx
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OECD税收协定范本中英对照文本
MODELCONVENTION
WITHRESPECTTOTAXES
ONINCOMEANDONCAPITAL
TITLEANDPREAMBLE
CHAPTERI
ScopeoftheConvention
Art.1PersonsCovered
Art.2Taxescovered
CHAPTERII
Definitions
Art.3Generaldefinitions
Art.4Resident
Art.5Permanentestablishment
CHAPTERIII
Taxationofincome
Art.6Incomefromimmovableproperty
Art.7Businessprofits
Art.8Shipping,inlandwaterwaystransportandairtransport
Art.9Associatedenterprises
Art.10Dividends
Art.11Interest
Art.12Royalties
Art.13Capitalgains
Art.14[Deleted]
Art.15Incomefromemployment
Art.16Directors’fees
Art.17Artistesandsportsmen
Art.18Pensions
Art.19GovernmentService
Art.20Students
Art.21Otherincome
CHAPTERIV
Taxationofcapital
Art.22Capital
CHAPTERV
Methodsforeliminationofdoubletaxation
Art.23AExemptionmethod
Art.23BCreditmethod
CHAPTERVI
Specialprovisions
Art.24Non-discrimination
Art.25Mutualagreementprocedure
Art.26Exchangeofinformation
Art.27Assistanceinthecollectionoftaxes
Art.28Membersofdiplomaticmissionsandconsularposts
Art.29Territorialextension
CHAPTERVII
Finalprovisions
Art.30Entryintoforce
Art.31Termination
TITLEOFTHECONVENTION
Conventionbetween(StateA)and(StateB)
withrespecttotaxesonincomeandoncapital1
PREAMBLETOTHECONVENTION2
1.Stateswishingtodosomayfollowthewidespreadpracticeofincludinginthetitleareferencetoeithertheavoidanceofdoubletaxationortoboththeavoidanceofdoubletaxationandthepreventionoffiscalevasion.
2.ThePreambleoftheConventionshallbedraftedinaccordancewiththeconstitutionalprocedureofbothContractingStates.
CHAPTERI
SCOPEOFTHECONVENTION
Article1
PERSONSCOVERED
ThisConventionshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.
Article2
TAXESCOVERED
1.ThisConventionshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorlocalauthorities,irrespectiveofthemannerinwhichtheyarelevied.
2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,taxesonthetotalamountsofwagesorsalariespaidbyenterprises,aswellastaxesoncapitalappreciation.
3.TheexistingtaxestowhichtheConventionshallapplyareinparticular:
a)(inStateA):
..........................................
b)(inStateB):
..........................................
4.TheConventionshallapplyalsotoanyidenticalorsubstantiallysimilartaxesthatareimposedafterthedateofsignatureoftheConventioninadditionto,orinplaceof,theexistingtaxes.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysignificantchangesthathavebeenmadeintheirtaxationlaws.
CHAPTERII
DEFINITIONS
Article3
GENERALDEFINITIONS
1.ForthepurposesofthisConvention,unlessthecontextotherwiserequires:
a)theterm"person"includesanindividual,acompanyandanyotherbodyofpersons;
b)theterm"company"meansanybodycorporateoranyentitythatistreatedasabodycorporatefortaxpurposes;
c)theterm"enterprise"appliestothecarryingonofanybusiness;
d)theterms"enterpriseofaContractingState"and"enterpriseoftheotherContractingState"meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;
e)theterm"internationaltraffic"meansanytransportbyashiporaircraftoperatedbyanenterprisethathasitsplaceofeffectivemanagementinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;
f)theterm"competentauthority"means:
(i)(inStateA):
................................
(ii)(inStateB):
................................
g)theterm"national",inrelationtoaContractingState,means:
(i)anyindividualpossessingthenationalityorcitizenshipofthatContractingState;and
(ii)anylegalperson,partnershiporassociationderivingitsstatusassuchfromthelawsinforceinthatContractingState;
h)theterm"business"includestheperformanceofprofessionalservicesandofotheractivitiesofanindependentcharacter.
2.AsregardstheapplicationoftheConventionatanytimebyaContractingState,anytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningthatithasatthattimeunderthelawofthatStateforthepurposesofthetaxestowhichtheConventionapplies,anymeaningundertheapplicabletaxlawsofthatStateprevailingoverameaninggiventothetermunderotherlawsofthatState.
Article4
RE
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