Introduction to the Law of Double Taxation Conventions
3. Aufl. 2021
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S. 187Annex 3
OECD MODEL DOUBLE TAXATION CONVENTION ON ESTATES AND INHERITANCES AND ON GIFTS
1982 UPDATE
SUMMARY OF THE CONVENTION
Title and Preamble
Chapter I
Scope of the Convention
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Art. 1. | Estates, Inheritances and Gifts Covered |
Art. 2. | Taxes Covered |
Chapter II
Definitions
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Art. 3. | General Definitions |
Art. 4. | Fiscal Domicile |
Chapter III
Taxing Rules
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Art. 5. | Immovable Property |
Art. 6. | Movable Property of a Permanent Establishment or a Fixed Base |
Art. 7. | Other Property |
Art. 8. | Deduction of Debts |
Chapter IV
Methods for Eliminating Double Taxation
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Art. 9A. | Exemption Method |
Art. 9B. | Credit Method |
Chapter V
Special Provisions
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Art. 10. | Non-Discrimination |
Art. 11. | Mutual Agreement Procedure |
Art. 12. | Exchange of Information |
Art. 13. | Diplomatic Agents and Consular Officers |
Art. 14. | Territorial Extension |
Chapter VI
Final Provisions
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Art. 15. | Entry into Force |
Art. 16. | Termination |
TERMINAL CLAUSE
S. 188TITLE OF THE CONVENTION
Convention between (State A) and (State B) for the avoidance of double taxation with respect to taxes on estates and inheritances and on gifts.
PREAMBLE OF THE CONVENTION
Chapter I
SCOPE OF THE CONVENTION
Article 1
ESTATES, INHERITANCES AND GIFTS COVERED
This Convention shall apply:
to estates and inheritances where the deceased was domiciled...