Doppelbesteuerung

Art. 1 MA Unter das Abkommen fallende Personen

A. Musterkommentar

Paragraph 1

1. Whereas many conventions concluded in the first part of the 20th century were applicable to „citizens“ of the Contracting States, conventions concluded afterwards almost always apply to „residents“ of one or both of the Contracting States irrespective of nationality. That approach is reflected in paragraph 1. The term „resident“ is defined in Article 4. The fact that a person is a resident of a Contracting State does not mean, however, that the person is automatically entitled to the benefits of the Convention since some or all of these benefits may be denied under various provisions of the Convention, including those of Article 29. (Geändert am 21. November 2017 )

Paragraph 2

2. This paragraph addresses the situation of the income of entities or arrangements that one or both Contracting States treat as wholly or partly fiscally transparent for tax purposes. The provisions of the paragraph ensure that income of such entities or arrangements is treated, for the pu...