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| Articles of the OECD Model tax convention on income and on capital (as they read on 29 April 2000) |
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Articles of the oecd
Model tax convention
On income and on capital
[As they read on 29 April 2000]
SUMMARY OF THE CONVENTION
Title and Preamble
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 Shipping, inland waterways transport and air transport
Art. 9 Associated enterprises
Art. 10 Dividends
Art. 11 Interest
Art. 12 Royalties
Art. 13 Capital gains
Art. 14 [deleted]
Art. 15 Income from employment
Art. 16 Directors’ fees
Art. 17 Artistes and sportsmen
Art. 18 Pensions
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. 23 A Exemption method
Art. 23 B Credit method
Chapter VI
Special provisions
Art. 24 Non-discrimination
Art. 25 Mutual agreement procedure
Art. 26 Exchange of information
Art. 27 Members of diplomatic missions and consular posts
Art. 28 Territorial extension
Chapter VII
Final provisions
Art. 29 Entry into force
Art. 30 Termination
TITLE OF THE CONVENTION
Convention between (State A) and (State B)
with respect to taxes on income and on capital1
PREAMBLE TO THE CONVENTION2
_______________________________________
1 States wishing to do so may follow the widespread practice of including in the title a reference to either the avoidance of double taxation or to both the avoidance of double taxation and the prevention of fiscal evasion.
2 The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States.
CHAPTER I
SCOPE OF THE CONVENTION
Article 1
PERSONS COVERED
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) (in State A):..........................................
b) (in State B):..........................................
