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当前位置:首页 > 商业/管理/HR > 公司方案 > 经合组织范本 (1977)
1、OECDModelDoubleTaxationConventiononIncomeandCapital(1977)TITLEOFTHECONVENTIONConventionbetween(StateA)and(StateB)fortheavoidanceofdoubletaxationwithrespecttotaxesonincomeandoncapitalPREAMBLEOFTHECONVENTIONNote:ThePreambleoftheConventionshallbedraftedinaccordancewiththeconstitutionalprocedureofbothContractingStates.CHAPTERISCOPEOFTHECONVENTIONArticle1PERSONALSCOPEThisConventionshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisConventionshallapplytotaxe。
2、sonincomeandoncapitalimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorlocalauthorities,irrespectiveofthemannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,taxesonthetotalamountsofwagesorsalariespaidbyenterprises,aswellastaxesoncapitalappreciation.3.TheexistingtaxestowhichtheConventionshallapplyareinparticular:a)(inS。
3、tateA):..........................................OECDModelConvention(1977)Page2b)(inStateB):..........................................4.TheConventionshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheConventioninadditionto,orinplaceof,theexistingtaxes.Attheendofeachyear,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlaws.CHAPTERIIDEFINITIONSArticle3GENERALDEFINITIONS1.Forthepurpose。
4、softhisConvention,unlessthecontextotherwiserequires:a)theterm“person”includesanindividual,acompanyandanyotherbodyofpersons;b)theterm“company”meansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;c)theterms“enterpriseofaContractingState”and“enterpriseoftheotherContractingState”meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;d)theterm“internationaltraffic”meansanytransportbyashiporaircraftoperat。
5、edbyanenterprisewhichhasitsplaceofeffectivemanagementinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;e)theterm“competentauthority”means:(i)(inStateA):..............................(ii)(inStateB):..............................2.AsregardstheapplicationoftheConventionbyaContractingStateanytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningwhichithasunderthelawofthatStateconcerningthetaxestowhichtheConventionapplies.OECDM。
6、odelConvention(1977)Page3Article4RESIDENT1.ForthepurposesofthisConvention,theterm“residentofaContractingState”meansanypersonwho,underthelawsofthatState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofmanagementoranyothercriterionofasimilarnature.ButthistermdoesnotincludeanypersonwhoisliabletotaxinthatStateinrespectonlyofincomefromsourcesinthatStateorcapitalsituatedtherein.2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenhisstatusshallbedeter。
7、minedasfollows:a)heshallbedeemedtobearesidentoftheStateinwhichhehasapermanenthomeavailabletohim;ifhehasapermanenthomeavailabletohiminbothStates,heshallbedeemedtobearesidentoftheStatewithwhichhispersonalandeconomicrelationsarecloser(centreofvitalinterests);b)iftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentoftheStateinwhichhehasanhabitualabode;c)ifhehasanhabitualabodeinbothStatesorinneitherofthem,he。
8、shallbedeemedtobearesidentoftheStateofwhichheisanational;d)ifheisanationalofbothStatesorofneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement.3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thenitshallbedeemedtobearesidentoftheStateinwhichitsplaceofeffectivemanagementissituated.Article5PERMANENTESTABLISHMENT1.ForthepurposesofthisConvention,theterm“permanentestablishment”meansafixedplaceofbusin。
9、essthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.2.Theterm“permanentestablishment”includesespecially:a)aplaceofmanagement;b)abranch;c)anoffice;d)afactory;OECDModelConvention(1977)Page4e)aworkshop,andf)amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.3.Abuildingsiteorconstructionorinstallationprojectconstitutesapermanentestablishmentonlyifitlastsmorethantwelvemonths.4.NotwithstandingtheprecedingprovisionsofthisArticle,theterm“permanentestablishment”shallb。
10、edeemednottoinclude:a)theuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;b)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;c)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;d)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation,fortheenterprise;e)the。
本文标题:经合组织范本 (1977)
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