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1、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 Income from immovab
2、le 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 sportsmenArt. 18
3、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 agreement procedu
4、reArt. 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) and (State B)w
5、ith 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 fiscal evasion.2.
6、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 2TAXES COVERED1
7、. 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 imposed on total
8、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 which the Convention
9、 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 authorities of the Co
10、ntracting 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 company and any o
11、ther 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 Contracting State mean res
12、pectively 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 management in a Cont
13、racting 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 the nationality
14、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 character.2. As
15、 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 applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of
