2010年OECD协定范本条文

1MODELCONVENTIONWITHRESPECTTOTAXESONINCOMEANDONCAPITALTITLEANDPREAMBLECHAPTERIScopeoftheConventionArt.1PersonsCoveredArt.2TaxescoveredCHAPTERIIDefinitionsArt.3GeneraldefinitionsArt.4ResidentArt.5PermanentestablishmentCHAPTERIIITaxationofincomeArt.6IncomefromimmovablepropertyArt.7BusinessprofitsArt.8Shipping,inlandwaterwaystransportandairtransportArt.9AssociatedenterprisesArt.10DividendsArt.11InterestArt.12RoyaltiesArt.13CapitalgainsArt.14[Deleted]Art.15IncomefromemploymentArt.16Directors’feesArt.17ArtistesandsportsmenArt.18PensionsArt.19GovernmentServiceArt.20StudentsArt.21OtherincomeCHAPTERIVTaxationofcapitalArt.22Capital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三条一般定义第四条居民第五条常设机构第三章对所得的征税第六条不动产所得第七条营业利润第八条海运，内河运输和空运第九条联属企业第十条股息第十一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十六条董事费第十七条艺术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2CHAPTERVMethodsforeliminationofdoubletaxationArt.23AExemptionmethodArt.23BCreditmethodCHAPTERVISpecialprovisionsArt.24Non-discriminationArt.25MutualagreementprocedureArt.26ExchangeofinformationArt.27AssistanceinthecollectionoftaxesArt.28MembersofdiplomaticmissionsandconsularpostsArt.29TerritorialextensionCHAPTERVIIFinalprovisionsArt.30EntryintoforceArt.31TerminationTITLEOFTHECONVENTIONConventionbetween(StateA)and(StateB)withrespecttotaxesonincomeandoncapital1PREAMBLETOTHECONVENTION21.Stateswishingtodosomayfollowthewidespreadpracticeofincludinginthetitleareferencetoeithertheavoidanceofdoubletaxationortoboththeavoidanceofdoubletaxationandthepreventionoffiscalevasion.2.ThePreambleoftheConventionshallbedraftedinaccordancewiththeconstitutionalprocedureofbothContractingStates.CHAPTERISCOPEOFTHECONVENTIONArticle1PERSONSCOVEREDThisConventionshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.第五章消除双重征税的方法第二十三条A免税法第二十三条B抵免法第六章特别规定第二十四条非歧视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收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适用区域的扩大第七章最后规定第三十条生效第三十一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同时为缔约国双方居民的人。3Article2TAXESCOVERED1.ThisConventionshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorlocalauthorities,irrespectiveofthemannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,taxesonthetotalamountsofwagesorsalariespaidbyenterprises,aswellastaxesoncapitalappreciation.3.TheexistingtaxestowhichtheConventionshallapplyareinparticular:a)(inStateA):..........................................b)(inStateB):..........................................4.TheConventionshallapplyalsotoanyidenticalorsubstantiallysimilartaxesthatareimposedafterthedateofsignatureoftheConventioninadditionto,orinplaceof,theexistingtaxes.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysignificantchangesthathavebeenmadeintheirtaxationlaws.CHAPTERIIDEFINITIONSArticle3GENERALDEFINITIONS1.ForthepurposesofthisConvention,unlessthecontextotherwiserequires:a)thetermpersonincludesanindividual,acompanyandanyotherbodyofpersons;b)thetermcompanymeansanybodycorporateoranyentitythatistreatedasabodycorporatefortaxpurposes;第二条税种范围一、本协定适用于缔约国一方、其所属行政区或地方当局对所得和财产征收的各种税收，不论其征收方式如何。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的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；4c)thetermenterpriseappliestothecarryingonofanybusiness;d)thetermsenterpriseofaContractingStateandenterpriseoftheotherContractingStatemeanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;e)theterminternationaltrafficmeansanytransportbyashiporaircraftoperatedbyanenterprisethathasitsplaceofeffectivemanagementinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;f)thetermcompetentauthoritymeans:(i)(inStateA):................................(ii)(inStateB):................................g)thetermnational,inrelationtoaContractingState,means:(i)anyindividualpossessingthenationalityorcitizenshipofthatContractingState;and(ii)anylegalperson,partnershiporassociationderivingitsstatusassuchfromthelawsinforceinthatContractingState;h)thetermbusinessincludestheperformanceofprofessionalservicesandofotheractivitiesofanindependentcharacter.2.AsregardstheapplicationoftheConventionatanytimebyaContractingState,anytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningthatithasatthattimeunderthelawofthatStateforthepurposesofthetaxestowhichtheConventionapplies,anymeaningundertheapplicabletaxlawsofthatStateprevailingoverameaninggiventothetermunderotherlawsofthatState.Article4RESIDENT1.ForthepurposesofthisConvention,thetermresidentofaCon