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Introduction to the Law of Double Taxation Conventions
3. Aufl. 2021
ISBN: 978-3-7073-3455-5
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Introduction to the Law of Double Taxation Conventions (3. Auflage)
S. 133Annex 1
OECD MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
2017 UPDATE
SUMMARY OF THE CONVENTION
Title and Preamble
CHAPTER I
SCOPE OF THE CONVENTION
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Article 1 | Persons covered |
Article 2 | Taxes covered |
CHAPTER II
DEFINITIONS
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Article 3 | General definitions |
Article 4 | Resident |
Article 5 | Permanent establishment |
CHAPTER III
TAXATION OF INCOME
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Article 6 | Income 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 | Income from employment |
Article 16 | Directors’ fees |
Article 17 | Entertainers and sportspersons |
Article 18 | Pensions |
Article 19 | Government service |
Article 20 | Students |
Article 21 | Other income |
S. 134CHAPTER III
TAXATION OF CAPITAL
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Article 22 | Capital |
CHAPTER V
METHODS FOR ELIMINATION OF DOUBLE TAXATION
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Article 23 A | Exemption method |
Article 23 B | Credit method |
CHAPTER VI
SPECIAL PROVISIONS
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Article 24 | Non-discrimination |
Article 25 | Mutual agreement procedure |
Article 26 | Exchange of information |
Article 27 | Assistance in the collection of taxes |
Article 28 | Members of diplomatic missions and consular posts |
Article 29 | Entitlement to benefits |
Article 30 | Territorial exte... |