2005年OECD税收协定范本(中英对照文本.docxVIP

PAGE PAGE # MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL TITLE AND PREAMBLE CHAPTER I Scope of the Conven ti on Art. 1 Pers ons Covered Art. 2 Taxes covered CHAPTER II Defin iti ons Art. 3 Gen eral defi niti ons Art. 4 Reside nt Art. 5 Perma nent establishme nt CHAPTER iii Taxati on of in come Art. 6 In come from immovable property Art. 7 Busin ess profits Art. 8 Shipping, inland waterways transport and air tra nsport Art. 9 Associated en terprises Art. 10 Divide nds Art. 11 In terest Art. 12 Royalties Art. 13 Capital gai ns Art. 14 [Deleted] Art. 15 In come from employme nt Art. 16 Directors fees Art. 17 Artistes and sportsmen Art. 18 Pen sio ns Art. 19 Gover nment Service Art. 20 Stude nts Art. 21 Other in come CHAPTER IV Taxati on of capital Art. 22 Capital CHAPTER V Methods for elimination of double taxation Art. 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 method CHAPTER VI Special provisi ons Art. 24 Non-discrim in ati on Art. 25 Mutual agreeme nt procedure Art. 26 Excha nge of in formati on Art. 27 Assista nee in the collecti on of taxes Art. 28 Members of diplomatic missions and con sular posts Art. 29 Territorial exte nsion CHAPTER VII Final provisi ons Art. 30 En try into force Art. 31 Term in ati on TITLE OF THE CONVENTION Convention between (State A) and (State B) with respect to taxes on income and on capital 1 PREAMBLE TO THE CONVENTION 2 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 fiscal evasion. The Preamble of the Convention shall be drafted in accordance with the constitution