OECD税收协定范本中英对照文本.docx

1、OECD税收协定范本中英对照文本MODEL CONVENTIONWITH RESPECT TO TAXESON INCOME AND ON CAPITALTITLE AND PREAMBLECHAPTER IScope of the ConventionArt. 1 Persons CoveredArt. 2 Taxes coveredCHAPTER IIDefinitionsArt. 3 General definitionsArt. 4 ResidentArt. 5 Permanent establishmentCHAPTER IIITaxation of incomeArt. 6 Inc

2、ome from immovable propertyArt. 7 Business profitsArt. 8 Shipping, inland waterways transport and air transportArt. 9 Associated enterprisesArt. 10 DividendsArt. 11 InterestArt. 12 RoyaltiesArt. 13 Capital gainsArt. 14 DeletedArt. 15 Income from employmentArt. 16 Directors feesArt. 17 Artistes and s

3、portsmenArt. 18 PensionsArt. 19 Government ServiceArt. 20 StudentsArt. 21 Other incomeCHAPTER IVTaxation of capitalArt. 22 CapitalCHAPTER VMethods for elimination of double taxationArt. 23 A Exemption methodArt. 23 B Credit methodCHAPTER VISpecial provisionsArt. 24 Non-discriminationArt. 25 Mutual a

4、greement procedureArt. 26 Exchange of informationArt. 27 Assistance in the collection of taxesArt. 28 Members of diplomatic missions and consular postsArt. 29 Territorial extensionCHAPTER VIIFinal provisionsArt. 30 Entry into forceArt. 31 TerminationTITLE OF THE CONVENTIONConvention between (State A

5、) and (State B)with respect to taxes on income and on capital1PREAMBLE TO THE CONVENTION21. States wishing to do so may follow the widespread practice of including in the title a reference to either the avoidance of double taxation or to both the avoidance of double taxation and the prevention of fi

6、scal evasion.2. The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States.CHAPTER ISCOPE OF THE CONVENTIONArticle 1PERSONS COVEREDThis Convention shall apply to persons who are residents of one or both of the Contracting States.Article

7、 2TAXES COVERED1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income and on capital all taxes i

8、mposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.3. The existing taxes to whic

9、h the Convention shall apply are in particular:a) (in State A): .b) (in State B): .4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent autho

10、rities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.CHAPTER IIDEFINITIONSArticle 3GENERAL DEFINITIONS1. For the purposes of this Convention, unless the context otherwise requires:a) the term person includes an individual, a c

11、ompany and any other body of persons;b) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes;c) the term enterprise applies to the carrying on of any business;d) the terms enterprise of a Contracting State and enterprise of the other Contractin

12、g State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;e) the term international traffic means any transport by a ship or aircraft operated by an enterprise that has its place of effective mana

13、gement in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;f) the term competent authority means:(i) (in State A): .(ii) (in State B): .g) the term national, in relation to a Contracting State, means:(i) any individual possessing

14、the nationality or citizenship of that Contracting State; and(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;h) the term business includes the performance of professional services and of other activities of an independent

15、 character.2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applie

16、s, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article 4RESIDENT1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax

17、 therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of

18、income from sources in that State or capital situated therein.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:a) he shall be deemed to be a resident only of the State in which he has a permanen

19、t home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);b) if the State in which he has his centre of vital interests cannot be det

20、ermined, or ifhe has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he i

21、s a national;d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States,

22、then it shall be deemed to be a resident only of the State in which its place of effective management is situated.Article 5PERMANENT ESTABLISHMENT1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wh

23、olly or partly carried on.2. The term permanent establishment includes especially:a) a place of management;b) a branch;c) an office;d) a factory;e) a workshop, andf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.3. A building site or construction or insta

24、llation project constitutes a permanent establishment only if it lasts more than twelve months.4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include:a) the use of facilities solely for the purpose of storage, display or delivery

25、of goods or merchandise belonging to the enterprise;b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of pro

26、cessing by another enterprise;d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;e) the maintenance of a fixed place of business solely for the purpose of carrying on,for the enterprise, any other

27、 activity of a preparatory or auxiliary character;f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or aux

28、iliary character.5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the n

29、ame of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed

30、place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general

31、commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.CHAPTER IIITAXATION OF INCOMEArticle 6INCOME FROM IMMOVABLE PRO