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1、MODEL CONVENTIONWITH RESPECT TO TAXESON INCOME AND ON CAPITAL经济合作与发展组织关于 对所得和财产征税的协定范本TITLE ANEPREAMBLE标题和序言CHAPTERScope of the Conven ti on第一章协定范围Art. 1 Pers ons Covered第一条人的范围Art. 2 Taxes covered第二条税种范围CHAPTERI第二章定义Defin iti ons第三条一般定义Art. 3 Gen eral defi niti ons第四条居民Art. 4 Reside nt第五条常设机构Art. 5
2、 Perma nent establishme ntCHAPTERII第三章对所得的征税Taxati on of in come第六条不动产所得Art. 6 In come from immovable property第七条营业利润Art. 7 Busin ess profits第八条船运，内河运输和空运Art. 8 Shipping, inland waterways transport and air第九条联属企业tra nsport第十条股息留.夂利息Art. 9 Associated en terprises弟十条Art. 10 Divide nds第十二条特许权使用费Art. 11
3、 In terest第十三条财产收益Art. 12 Royalties第十四条独立个人劳务（已删除）Art. 13 Capital gai ns第十五条受雇所得Art. 14 DeletedArt. 15 In come from employme ntArt. 16 Directors feesArt. 17 Artistes and sportsmenArt. 18 Pen sio nsArt. 19 Gover nment ServiceArt. 20 Stude ntsArt. 21 Other in comeCHAPTERVTaxati on of capitalArt. 22 Ca
4、pitalCHAPTERVMethods for elimination of double taxationArt. 23 A Exemption methodArt. 23 B Credit methodCHAPTEFVISpecial provisi onsArt. 24 Non-discrim in ati onArt. 25 Mutual agreement procedureArt. 26 Excha nge of in formati onArt. 27 Assista nee in the collecti on of taxesArt. 28 Members of diplo
5、matic missions andcon sular postsArt. 29 Territorial exte nsionChaptefVIIFinal provisi ons第十八条重事费第十七条表演家和运动员第十八条退休金第十九条政府服务第二十条学生第二十一条其他所得第四章对财产的征税第二十二条 财产第五章避免双重征税的方法第二十三条A免税方法第二十三条B抵免方法第六章特别规定第二十四条 无差别待遇第二十五条 相互协商程序第二十六条情报交换第二十七条 税款征收协助第二十八条外交使团和领事馆的成员第二十九条区域的扩大第七章最后规定第三十条生效第三一条终止Art. 30 En try in
6、to forceArt. 31 Term in ati onTITLE OF THE CONVENTIONCo nven tion between (State A) and (State B) with respect to taxes on in come and on capital PREAMBLE TO THE CONVENTION1. States wishing to do so may follow the widespread practice of including in the title a reference to either the avoidance of d
7、ouble taxation or to both the avoidance of double taxation and the prevention of fiscal 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
8、apply to persons who are reside nts of one or both of the Con tract ing States.Article 2TAXES COVERED协定标题甲国与乙国关于所得和财产的税收协定1 协定序言2注1各国可根据国际通行做法在标题中加上“避免双重征税”或同时加上“避免双重征税”和“防止偷逃税”的字眼。注2.协定序言应按照缔约国双方的宪法程序加以草拟。第一章协定范围第一条人的范围本协定适用于缔约国一方或缔约国双方居民的人。第二条税种范围一、本协定适用于缔约国一方、所属行政区或地方当局对所得和财产征收的各种税收，不论其征收方式。二、对全部
9、所得、全部财产或者某些项目所得、某些项目财产征收的所有税收，包括对转让动1. This Conven ti on shall apply to taxes on in come and on capital imposed on behalf of a Con tract ing 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 in come
10、 and on capital all taxes imposed on total in come, on total capital, or on eleme nts of in come or of capital, i nclud ing taxes on gains from the alie nati onof movable or immovable property, taxes on the total amounts of wages or salaries paid by en terprises, as well as taxes on capital apprecia
11、ti on.3. The exist ing taxes to which the Conven ti on shall apply are in particular:a) (in State A):b) (in State B):4. The Conven ti on shall apply also to any ide ntical or substantially similar taxes that are imposed after the date of sig nature of the Conven ti on in additi on to, or in place of
12、, the exist ing taxes. The compete nt authorities of the Con tract ing States shall no tify each other of any significant changes that have 产或不动产取得的收益征收的税收，对企业支 付的工资或薪金总额征收的税收以及对资本增 值征收的税收，都应视为对所得和财产征收的 税收。三、本协定特别适用于下列现行税种：（一）在甲国：（二）在乙国：四、本协定也应适用于本协定签订之日以后增 加或代替现行税种的任何相同的或实质相似的 各种税收。缔约国双方主管当局应相互将各自
13、税法所作出的重要变动情况通知对方。第二章定义第三条一般定义一、除上下文另有解释的以外，在本协定中：（一）“人” 一语包括个人、公司和其他团体;（二）“公司”一语是指任何法人团体或者任何在税收上视同法人团体的实体；bee n made in their taxati on laws.CHAPTER IIDEFINITIONSArticle 3GENERAL DEFINITIONS1. For the purposes of this Conven ti on, unl ess the con text otherwise requires:a) the term pers on in clude
14、s an in dividual, a compa ny and any other body of pers ons;b) the term compa ny means any body corporate or any en tity that is treated as a body corporate for tax purposes;c) the term en terprise applies to the carry ing onof any bus in ess;d) the terms en terprise of a Con tract ing State and en
15、terprise of the other Con tract ing State mea n respectively an en terprise carried on by a reside ntof a Con tract ing State and an en terprise carried on by a reside nt of the other Con tract ing State;e) the term international traffic means any transport by a ship or aircraft operated by an en terprise that has its place of effective man ageme nt in a Con tract ing State, except whe n the ship or aircraft is oper
