OECD税收协定范本(中英对照文本.docxVIP

MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL TITLE AND PREAMBLE CHAPTER I Scope of the Convention Art. 1 Persons Covered Art. 2 Taxes covered CHAPTER II Definitions Art. 3 General definitions Art. 4 Resident Art. 5 Permanent establishment CHAPTER III Taxation of income Art. 6 Income from immovable property Art. 7 Business profits Art. 8 Shipping, inland waterways transport and air transport Art. 9 Associated enterprises Art. 10 Dividends Art. 11 Interest Art. 12 Royalties Art. 13 Capital gains 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 第三条 一般定义第四条 居民 第