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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. 155Annex 2
UNITED NATIONS MODEL DOUBLE TAXATION CONVENTION BETWEEN DEVELOPED AND DEVELOPING COUNTRIES
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 (alternative A and B) |
Article 9 | Associated enterprises |
Article 10 | Dividends |
Article 11 | Interest |
Article 12 | Royalties |
Article 12A | Fees for technical services |
Article 13 | Capital gains |
Article 14 | Independent personal services |
Article 15 | Dependent personal services |
Article 16 | Directors’ fees and remuneration of top-level managerial officials |
Article 17 | Artistes and sportspersons |
Article 18 | Pensions and social security payments (alternative A and B) |
Article 19 | Government service |
Article 20 | Students |
Article 21 | Other income |
S. 156CHAPTER IV
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 pro... |