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1、OECD Model Double Taxation Convention on Income and Capital (1977) OECD Model Double Taxation Convention on Income and Capital (1977) TITLE OF THE CONVENTION Convention between (State A) and (State B) for the avoidance of double taxation with respect to taxes on income and on capital Convention betw
2、een (State A) and (State B) for the avoidance of double taxation with respect to taxes on income and on capital PREAMBLE OF THE CONVENTION Note: The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States. CHAPTER I SCOPE OF THE CONVENTI
3、ON Article 1 PERSONAL SCOPE Article 1 PERSONAL SCOPE This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED Article 2 TAXES COVERED 1.This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting S
4、tate 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 imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the
5、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 which the Convention shall apply are in particular: a) (in State A): . . . . . . . . . . . . . . OECD Model Convention (
6、1977)Page 2 b) (in State B): . . . . . . . . . . . . . . 4.The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. At the end of each year, the competent author
7、ities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws. CHAPTER II DEFINITIONS Article 3 GENERAL DEFINITIONS Article 3 GENERAL DEFINITIONS 1.For the purposes of this Convention, unless the context otherwise requires: a) the term “per
8、son” includes an individual, a company and any other body of persons; b) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; c) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively
9、 an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; d) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracti
10、ng State, except when the ship or aircraft is operated solely between places in the other Contracting State; e) the term “competent authority” means: (i) (in State A): . . . . . . . . . . (ii) (in State B): . . . . . . . . . . 2.As regards the application of the Convention by a Contracting State any
11、 term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. OECD Model Convention (1977)Page 3 Article 4 RESIDENT Article 4 RESIDENT 1.For the purposes of this Convention, the
12、term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in re
13、spect only of 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 of the State in which he has
14、a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident 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
15、be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident 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 of the State of which he is
16、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, then it shall be deemed to be a resident of the State in which its place of effective management is s
