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1、精选优质文档-倾情为你奉上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
2、 from immovable 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 spor
3、tsmenArt. 18 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 agre
4、ement procedureArt. 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) a
5、nd (State B)with 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 fisca
6、l 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 residents of one or both of the Contracting States.Article 2T
7、AXES COVERED1. 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 impo
8、sed on total 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 t
9、he Convention 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 authorit
10、ies of the Contracting 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 comp
11、any and any other 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 S
12、tate mean respectively 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 managem
13、ent in a Contracting 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
14、 nationality 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 ch
15、aracter.2. As 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,
16、any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article 4RESIDENT1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax th
17、erein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of inc
18、ome from sources in that State or capital situated therein.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:a) he shall be deemed to be a resident only of the State in which he has a permanent h
19、ome available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);b) if the State in which he has his centre of vital interests cannot be determ
20、ined, or ifhe has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a
21、 national;d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the
22、n it shall be deemed to be a resident only of the State in which its place of effective management is situated.Article 5PERMANENT ESTABLISHMENT1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholl
23、y or partly carried on.2. The term permanent establishment includes especially:a) a place of management;b) a branch;c) an office;d) a factory;e) a workshop, andf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.3. A building site or construction or installa
24、tion project constitutes a permanent establishment only if it lasts more than twelve months.4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include:a) the use of facilities solely for the purpose of storage, display or delivery of
25、goods or merchandise belonging to the enterprise;b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of proces
26、sing by another enterprise;d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;e) the maintenance of a fixed place of business solely for the purpose of carrying on,for the enterprise, any other ac
27、tivity of a preparatory or auxiliary character;f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxili
28、ary character.5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name
29、 of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed pla
30、ce of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general com
31、mission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, o
32、r which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.CHAPTER IIITAXATION OF INCOMEArticle 6INCOME FROM IMMOVABLE PROPERTY1. Income derived by a resident of a Cont
33、racting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.2. The term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question i
34、s situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments a
35、s consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form
36、 of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.Article 7BUSINESS PROFITS1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the
37、other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.2. Subject to the provisions of pa
38、ragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a
39、 distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3. In determining the profits of a permanent establishment, there shall be allowed as deducti
40、ons expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.4. Insofar as it has been customary in a Contracting State to deter
41、mine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be custom
42、ary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise
43、for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with
44、 separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.Article 8SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT1. Profits from the operation of ships or aircraft in international traffic shall be taxable
45、only in the Contracting State in which the place of effective management of the enterprise is situated.2. Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
46、3. If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, i
47、n the Contracting State of which the operator of the ship or boat is a resident.4. The provisions of paragraph 1 shall also apply to profits from the participation in apool, a joint business or an international operating agency.Article 9ASSOCIATED ENTERPRISES1. Wherea) an enterprise of a Contracting
48、 State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, orb) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contractin