Doppelbesteuerung

Art. 3 MA Allgemeine Begriffsbestimmungen

Bearbeiter: Prof. Dr. Dr. h. c. Franz Wassermeyer und Prof. Dr. Christian Kaeser

A. Musterkommentar

1. This Article groups together a number of general provisions required for the interpretation of the terms used in the Convention. The meaning of some important terms, however, is explained elsewhere in the Convention. Thus, the terms “resident” and “permanent establishment” are defined in Articles 4 and 5 respectively, while the interpretation of certain terms appearing in the Articles on special categories of income (“income from immovable property”, “dividends”, etc.) is clarified by provisions embodied in those Articles. In addition to the definitions contained in the Article, Contracting States are free to agree bilaterally on definitions of the terms “a Contracting State” and “the other Contracting State”. Furthermore, Contracting States are free to agree bilaterally to include in the possible definitions of “Contracting States” a reference to continental shelves.

Paragraph 1

2. [The term “person”] The definition of the term “person” given in subparagraph a) is not exhaustive and should be read as indicating that the term “person” is used ...