《1.A - OECD Model 2016 incl TOC 2pp=1p 》.pdf

OECD MODEL TAX CONVENTION ON INCOME AND ON CAPITAL 2010 CHAPTER I – SCOPE OF THE CONVENTION Article 1 – Persons covered Article 2 – Taxes covered CHAPTER II – DEFINITIONS Article 3 – General definitions Article 4 – Resident Article 5 – Permanent establishment CHAPTER III – TAXATION OF INCOME Article 6 – Income from immovable property Article 7 – Business profits Article 8 – Shipping, inland waterways transport and air transport Article 9 – Associated enterprises Article 10 – Dividends Article 11 – Interest Article 12 – Royalties Article 13 – Capital gains [deleted] Article 14 – Independent personal services Article 15 – Income from employment Article 16 – Directors’ fees Article 17 – Artistes and sportsmen Article 18 – Pensions Article 19 – Government service Article 20 – Students Article 21 – Other income CHAPTER IV – TAXATION OF CAPITAL Article 22 – Capital CHAPTER V – METHODS FOR ELIMINATION OF DOUBLE TAXATION Article 23A – Exemption method Article 23B – Credit method CHAPTER VI – SPECIAL PROVISIONS Article 24 – Non-discrimination Article 25 – Mutual agremeent procedure Article 26 – Exchange of information Article 27 – Assistance in the collection of taxes Article 28 – Members of diplomatic missions and consular posts Article 29 – Territorial extension CHAPTER VII – FINAL PROVISIONS Article 30 – Entry into force Article 31 – Termination 5 Art. 1 - 2 OECD Model 2010 Art. 3 - 4.2 OECD Model 2010 OECD Model Convention on Income and