经合组织范本.pdf

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1、OECDModelDoubleTaxationConventiononIncomeandCapital(1977)TITLEOFTHECONVENTIONConventionbetween(StateA)and(StateB)fortheavoidanceofdoubletaxationwithrespecttotaxesonincomeandoncapitalPREAMBLEOFTHECONVENTIONNote:ThePreambleoftheConventionshallbedraftedi

2、naccordancewiththeconstitutionalprocedureofbothContractingStates.CHAPTERISCOPEOFTHECONVENTIONArticle1PERSONALSCOPEThisConventionshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisConventionshallapplytotaxeson

3、incomeandoncapitalimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorlocalauthorities,irrespectiveofthemannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofi

4、ncomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,taxesonthetotalamountsofwagesorsalariespaidbyenterprises,aswellastaxesoncapitalappreciation.3.TheexistingtaxestowhichtheConventionshallapplyareinparticular:a)(inStateA

5、):..........................................OECDModelConvention(1977)Page2b)(inStateB):..........................................4.TheConventionshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheConventio

6、ninadditionto,orinplaceof,theexistingtaxes.Attheendofeachyear,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlaws.CHAPTERIIDEFINITIONSArticle3GENERALDEFINITIONS1.Forthepurposesofthis

7、Convention,unlessthecontextotherwiserequires:a)theterm“person”includesanindividual,acompanyandanyotherbodyofpersons;b)theterm“company”meansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;c)theterms“enterpriseofaContractingState

8、”and“enterpriseoftheotherContractingState”meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;d)theterm“internationaltraffic”meansanytransportbyashiporaircraftoperate