OECD税收协定范本中英对照文本Word格式文档下载.docx

OECD税收协定范本中英对照文本Word格式文档下载.docx

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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.

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.

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

RESIDENT

1.ForthepurposesofthisConvention,theterm"

residentofaContractingState"

meansanypersonwho,underthelawsofthatState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofmanagementoranyothercriterionofasimilarnature,andalsoincludesthatStateandanypoliticalsubdivisionorlocalauthoritythereof.Thisterm,however,doesnotincludeanypersonwhoisliabletotaxinthatStateinrespectonlyofincomefromsourcesinthatStateorcapitalsituatedtherein.

2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenhisstatusshallbedeterminedasfollows:

a）heshallbedeemedtobearesidentonlyoftheStateinwhichhehasapermanenthomeavailabletohim;

ifhehasapermanenthomeavailabletohiminbothStates,heshallbedeemedtobearesidentonlyoftheStatewithwhichhispersonalandeconomicrelationsarecloser（centreofvitalinterests）;

b）iftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentonlyoftheStateinwhichhehasanhabitualabode;

c）ifhehasanhabitualabodeinbothStatesorinneitherofthem,heshallbedeemedtobearesidentonlyoftheStateofwhichheisanational;

d）ifheisanationalofbothStatesorofneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement.

3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thenitshallbedeemedtobearesidentonlyoftheStateinwhichitsplaceofeffectivemanagementissituated.

Article5

PERMANENTESTABLISHMENT

permanentestablishment"

meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.

2.Theterm"

includesespecially:

a）aplaceofmanagement;

b）abranch;

c）anoffice;

d）afactory;

e）aworkshop,and

f）amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.

3.Abuildingsiteorconstructionorinstallationprojectconstitutesapermanentestablishmentonlyifitlastsmorethantwelvemonths.

4.NotwithstandingtheprecedingprovisionsofthisArticle,theterm"

shallbedeemednottoinclude:

a）theuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;

b）themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;

c）themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;

d）themaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation,fortheenterprise;

e）themaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingon,fortheenterprise,anyotheractivityofapreparatoryorauxiliarycharacter;

f）themaintenanceofafixedplaceofbusinesssolelyforanycombinationofactivitiesmentionedinsubparagraphsa）toe）,providedthattheoverallactivityofthefixedplaceofbusinessresultingfromthiscombinationisofapreparatoryorauxiliarycharacter.

5.Notwithstandingtheprovisionsofparagraphs1and2,whereaperson—otherthananagentofanindependentstatustowhomparagraph6applies—isactingonbehalfofanenterpriseandhas,andhabituallyexercises,inaContractingStateanauthoritytoconcludecontractsinthenameoftheenterprise,thatenterpriseshallbedeemedtohaveapermanentestablishmentinthatStateinrespectofanyactivitieswhichthatpersonundertakesfortheenterprise,unlesstheactivitiesofsuchpersonarelimitedtothosementionedinparagraph4which,ifexercisedthroughafixedplaceofbusiness,wouldnotmakethisfixedplaceofbusinessapermanentestablishmentundertheprovisionsofthatparagraph.

6.AnenterpriseshallnotbedeemedtohaveapermanentestablishmentinaContractingStatemerelybecauseitcarriesonbusinessinthatStatethroughabroker,generalcommissionagentoranyotheragentofanindependentstatus,providedthatsuchpersonsareactingintheordinarycourseoftheirbusiness.

7.ThefactthatacompanywhichisaresidentofaContractingStatecontrolsoriscontrolledbyacompanywhichisaresidentoftheotherContractingState,orwhichcarriesonbusinessinthatotherState（whetherthroughapermanentestablishmentorotherwise）,shallnotofitselfconstituteeithercompanyapermanentestablishmentoftheother.

TAXATIONOFINCOME

Article6

INCOMEFROMIMMOVABLEPRO