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1、MODEL CONVENTIONWITH RESPECT TO TAXESON INCOME AND ON CAPITALTITLE AND PREAMBLECHAPTER IScope of the Conven ti onArt. 1 Pers ons CoveredArt. 2 Taxes coveredCHAPTER IIDefin iti onsArt. 3 Gen eral defi niti onsArt. 4 Reside ntArt. 5 Perma nent establishme ntCHAPTER iiiTaxati on of in comeArt. 6 In com
2、e from immovable propertyArt. 7 Busin ess profitsArt. 8 Shipping, inland waterways transport and air tra nsportArt. 9 Associated en terprisesArt. 10 Divide ndsArt. 11 In terestArt. 12 RoyaltiesArt. 13 Capital gai nsArt. 14 DeletedArt. 15 In come from employme ntArt. 16 Directors feesArt. 17 Artistes
3、 and sportsmenArt. 18 Pen sio nsArt. 19 Gover nment ServiceArt. 20 Stude ntsArt. 21 Other in comeCHAPTER IVTaxati on of capitalArt. 22 CapitalCHAPTER VMethods for elimination of double taxationArt. 23 A Exemption method经济合作与发展组织关于 对所得和财产征税的协定范本标题和序言第一章协定范围第一条人的范围第二条税种范围第二章定义第二条一般定义第四条居民第五条常设机构第三章对所得
4、的征税第六条不动产所得第七条营业利润第八条 船运，内河运输和空运第九条联属企业第十条股息第十条利息第十二条特许权使用费第十三条财产收益第十四条 独立个人劳务（已删除）第十五条受雇所得第十八条 董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Art. 23 B Credit methodCHAPTER VISpecial provisi onsArt. 24 Non-discrim in ati onArt. 25 Mutual agreeme nt proc
5、edureArt. 26 Excha nge of in formati onArt. 27 Assista nee in the collecti on of taxesArt. 28 Members of diplomatic missions and con sular postsArt. 29 Territorial exte nsionCHAPTER VIIFinal provisi onsArt. 30 En try into forceArt. 31 Term in ati onTITLE OF THE CONVENTIONConven tion between (State A
6、) and (State B) with respect to taxes on in come and on capital 1PREAMBLE TO THE CONVENTION 21. 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 o
7、f 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 apply to persons who are reside nts of one or both of the Con tract ing States.
8、Article 2TAXES COVERED1. This Conven ti on shall apply to taxes on in come and on capital imposed on behalf of a Con tract ing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
9、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。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 and on capital all
10、 taxes imposed on total in come, on total capital, or on eleme nts of in come 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 appreciati on.3. The exist ing t
11、axes 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, the existi ng taxes. T
12、he compete nt authorities of the Contracting States shall notify each other of any sig nifica nt cha nges that have bee n made in their taxati on laws.CHAPTER II DEFINITIONSArticle 3GENERAL DEFINITIONS1. For the purposes of this Convention, unless the con text otherwise requires:a) the term pers on
13、in cludes an in dividual,acompa 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 on of any bus in ess;d) the terms en terprise of a Con tract ing State
14、and en terprise of the other Con tract ing State mea n respectively an en terprise carried on by a reside nt of二、对全部所得、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 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
15、国双方主管当局应相互将各自 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；（三）“企业” 一语指开展任何营业活动；（四）“缔约国一方企业”和“缔约国另一 方企业”的用语分别指缔约国一方居民经营的 企业和缔约国另一方居民经营的企业；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 internationaltraffic means anytransport by
