Doppelbesteuerung

VI. UN-Musterabkommen zur Vermeidung von Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und Vermögen

Inhaltsverzeichnis

• Chapter I. Scope of the Convention

  • Art. 1 Persons covered

  • Art. 2 Taxes covered

• Chapter II. Definitions

  • Art. 3 General definitions

  • Art. 4 Resident

  • Art. 5 Permanent establishment

• Chapter III. Taxation of income

  • Art. 6 Income from immovable property

  • Art. 7 Business profits

  • Art. 8 International shipping and air transport (alternative A and B)

  • Art. 9 Associated enterprises

  • Art. 10 Dividends

  • Art. 11 Interest

  • Art. 12 Royalties

  • Art. 12A A Fees for technical services

  • Art. 13 Capital gains

  • Art. 14 Independent personal services

  • Art. 15 Dependent personal services

  • Art. 16 Directors’ fees and remuneration of top-level managerial officials

  • Art. 17 Artistes and sportspersons

  • Art. 18 Pensions and social security payments (alternative A and B)

  • Art. 19 Government service

  • Art. 20 Students

  • Art. 21 Other income

• Chapter IV. Taxation of capital

  • Art. 22 Capital

• Chapter V. Methods for elimination of double taxation

  • Art. 23A Exemption method

  • Art. 23B Credit method

• Chapter VI. Special provisions

  • Art. 24 Non-discrimination

  • Art. 25 Mutual...