三上精华版国际税法17年范本原文1.pdfVIP

MODEL CONVENTION WITH RESPECT TO TAXES ON OME AND ON CAPITAL MODEL CONVENTION SUMMARY OF THE CONVENTION le and Preamble Chapter I SCOPE OF THE CONVENTION Article 1 Persons covered Article 2 Taxes covered Chapter II DEFINITIONS Article 3 General definitions Article 4 Resident Article 5 Permanent establishment Chapter III TAXATION OF OME Article 6 ome from immovable property Article 7 Business profits Article 8 International shipping and air transport Article 9 Associated enterprises Article 10 Dividends Article 11 Interest Article 12 Royalties Article 13 Capital gains Article 14 [Deleted] Article 15 ome from employment Article 16 Directors’ fees Article 17 Entertainers and sportspersons Article 18 Pensions Article 19 Government service Article 20 Students Article 21 Other ome Chapter IV TAXATION OF CAPITAL Article 22 Capital MODEL TAX CONVENTION (CONDENSED VERSION) © OECD 2017 25 MODEL CONVENTION Chapter V METHODS FOR ELIMINATION OF DOUBLE TAXATION Article 23 A Exemption method Article 23 B Credit method Chapter VI SPECIAL PROVISIONS Article 24 Non-discrimination Article 25 Mutual agreement procedure Article 26 Exchange of information Article 27 Assistance in the collecti