联合国税收协定范本2011.docVIP

联合国税收协定范本2011 United Nations Model Double Taxation Convention between Developed and Developing Countries Department of Economic Social Affairs United Nations Model Double Taxation Convention between Developed and Developing Countries asdf United Nations New York, 2011 CONTENTS Page INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vi A. Origin of the United Nations Model Convention . . . . . . . . vi B. Special characteristics of the United Nations Model Convention . . . . . . . . . . . . . . . . . . . . . . . . . . . ix C. Main features of this revision of the United Nations Model Convention . . . . . . . . . . . . . . . . . . . . . . . . . . . xi D. The commentaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . xii Part One Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries Chapter SUMMARY OF THE CONVENTION . . . . . . . . . . . . . . . 3 TITLE AND PREAMBLE . . . . . . . . . . . . . . . . . . . . . . . 5 I. SCOPE OF THE CONVENTION Articles 1 and 2 . . . . . . 7 II. DEFINITIONS Articles 3 to 5 . . . . . . . . . . . . . . . . . . . 8 III. TAXATION OF INCOME Articles 6 to 21 . . . . . . . . . . . 12 IV. TAXATION OF CAPITAL Articl