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

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

1.ForthepurposesofthisConvention,theterm"permanentestablishment"meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.

2.Theterm"permanentestablishment"includesespecially:

a）aplaceofmanagement;

b）abranch;

c）anoffice;

d）afactory;

e）aworkshop,and

f）amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.

3.Abuildingsiteorconstructionorinstallationprojectconstitutesapermanentestablishmentonlyifitlastsmorethantwelvemonths.

4.NotwithstandingtheprecedingprovisionsofthisArticle,theterm"permanentestablishment"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.

CHAPTERIII

TAXATIONOFINCOME

Article6

INCOMEFROMIMMOVABLEPRO