OECD税收协定范本中英对照文本.docx

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