2010年OECD协定范本条文.docx

MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITALTitle and PreambleChapter 1Scope of the ConventionArt. 1 Persons CoveredArt. 2 Taxes coveredchapter IIDefinitionsArt. 3 General definitionsArt. 4 ResidentArt. 5 Permanent establishmentchapter 111Taxation of incomeArt. 6 Income from immovable propertyArt. 7 Business profitsArt. 8 Shipping, inland waterways transport and air transportArt. 9 Associated enterprisesArt. 10 DividendsArt. 11 InterestArt. 12 RoyaltiesArt. 13 Capital gainsArt. 14 [Deleted]Art. 15 Income from employmentArt. 16 Directors' feesArt. 17 Artistes and sportsmenArt. 18 PensionsArt. 19 Government ServiceArt. 20 StudentsArt. 21 Other incomechapter IVTaxation of capitalArt. 22 Capital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 海运，内河运输和空运第九条联属企业第十条股息第十一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十六条董事费第十七条艺术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二^一条其他所得第四章对财产的征税第二十二条财产Chapter VMethods for elimination of double taxationArt. 23 A Exemption methodArt. 23 B Credit method第五章消除双重征税的方法第二十三条A免税法第二十三条B抵免法CHAPTER VI第六章特别规定Special provisionsArt. 24 Non-discrimination第二十四条非歧视待遇Art. 25 Mutual agreement procedure第二十五条相互协商程序Art. 26 Exchange of information第二十六条情报交换Art. 27 Assistance in the collection of taxes第二十七条税收征收协助Art. 28 Members of diplomatic missions and第二十八条外交使团和领事馆的成员consular postsArt. 29 Territorial extension第二十九条适用区域的扩大CHAPTER VII第七章最后规定Final provisionsArt. 30 Entry into force第三十条生效Art. 31 Termination第三^一条终止TITLE OF THE CONVENTION协定标题Convention between (State A) and (State B)甲国与乙国关于所得和财产的税收协定1with respect to taxes on income and on capital1PREAMBLE TO THE CONVENTION，协定序言21. States wishing to do so may follow the widespread注1.各国可根据国际通行做法在标题中加上“避免双重征税”或同时加上“避免双重征税”practice of including in the title a reference to either the和“防止逃税”的字眼。

avoidance of double taxation or to both the avoidance ofdouble taxation and the prevention of fiscal evasion.2. The Preamble of the Convention shall be drafted in注2•协定序言应按照缔约国双方的宪法程序加accordance with the constitutional procedure of both以草拟Contracting States.CHAPTER I第一章协定范围SCOPE OF THE CONVENTIONArticle 1第一条人的范围PERSONS COVEREDThis Convention shall apply to persons who are本协定适用于缔约国一方或同时为缔约国residents of one or both of the Contracting States.双方居民的人Article 2TAXES COVERED1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.3. The existing taxes to which the Convention shall apply are in particular:a) (in State A): b) (in State B): 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.CHAPTER II DEFINITIONSArticle 3GENERAL DEFINITIONS1. For the purposes of this Convention, unless the context otherwise requires:a) the term "person" includes an individual, a company and any other body of persons;b) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;第二条税种范围一、 本协定适用于缔约国一方、其所属行政区 或地方当局对所得和财产征收的各种税收，不 论其征收方式如何。

二、 对全部所得、全部财产或者某些项目所得、 某些项目财产征收的所有税收，包括对转让动 产或不动产取得的收益征收的税收，对企业支 付的工资或新金总额征收的税收以及对资本增 值征收的税收，都应视为对所得和财产征收的 税收三、 本协定特别适用于下列现行税种：（一） 在甲国：（二） 在乙国：四、 本协定也应适用于本协定签订之日以后增 加的或代替现行税种的任何相同的或实质相似 的各种税收缔约国双方主管当局应相互将各 自税法所作出的重要变动情况通知对方第一章定义第三条一般定义一、除上下文另有解释的以外，在本协定中：（一） “人”一语包括个人、公司和其他团体；（二） “公司”一语是指任何法人团体或者任 何在税收上视同法人团体的实体；c) the term "enterprise" applies to the carrying on of any business;d) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;e) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;f the term "competent authority" means:(i) (in State A): (ii) (in State B。