MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL 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 enterpris 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 Assistance in the collection of taxes Art. 28 Members of diplomatic missions and consular posts Art. 29 Territorial extension CHAPTER VII Final provisions Art. 30 Entry into force Art. 31 Termination TITLE OF THE CONVENTION Convention between (State A) and (State B) with respect to taxes on income and on capital PREAMBLE TO THE CONVENTION 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 impod 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 impod 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 enterpris, 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): .......................................... 4. The Convention shall apply also to any identical or substantially similar taxes that are impod after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. CHAPTER II DEFINITIONS Article 3 GENERAL DEFINITIONS 1. For the purpos of this Convention, unless the context otherwi requires: a) the term "person" includes an individual, a company and any other body of persons; b) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purpos; c) the term "enterpri" applies to the carrying on of any business; d) the terms "enterpri of a Contracting State" and "enterpri of the other Contracting State" mean respectively an enterpri carried on by a resident of a Contracting State and an enterpri carried on by a resident of the other Contracting State; e) the term "international traffic" means any transport by a ship or aircraft operated by an enterpri that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; f) the term "competent authority" means: (i) (in State A): ................................ (ii) (in State B): ................................ g) the term "national", in relation to a Contracting State, means: (i) any individual posssing the nationality or citizenship of that Contracting State; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; h) the term "business" includes the performance of professional rvices and of other activities of an independent character. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwi requires, have the meaning that it has at that time under the law of that State for the purpos of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 RESIDENT 1. For the purpos of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are clor (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or ifhe has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall ttle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. Article 5 PERMANENT ESTABLISHMENT 1. For the purpos of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterpri is wholly or partly carried on. 2. The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the u of facilities solely for the purpo of storage, display or delivery of goods or merchandi belonging to the enterpri; b) the maintenance of a stock of goods or merchandi belonging to the enterpri solely for the purpo of storage, display or delivery; c) the maintenance of a stock of goods or merchandi belonging to the enterpri solely for the purpo of processing by another enterpri; d) the maintenance of a fixed place of business solely for the purpo of purchasing goods or merchandi or of collecting information, for the enterpri; e) the maintenance of a fixed place of business solely for the purpo of carrying on,for the enterpri, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterpri and has, and habitually exercis, in a Contracting State an authority to conclude contracts in the name of the enterpri, that enterpri shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the科比壁纸 enterpri, unless the activities of such person are limited to tho mentioned in paragraph 4 which, if exercid through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterpri shall not be deemed to have a permanent establishment in a Contracting State merely becau it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary cour of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwi), shall not of itlf constitute either company a permanent establishment of the other. CHAPTER III TAXATION OF INCOME Article 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any ca include property accessory to immovable property, livestock and equipment ud in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct u, letting, or u in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpri. Article 7 BUSINESS PROFITS 1. The profits of an enterpri of a Contracting State shall be taxable only in that State unless the enterpri carries on business in the other Contracting State through a permanent establishment situated therein. If the enterpri carries on business as aforesaid, the profits of the enterpri may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterpri of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and parate enterpri engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterpri of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expens which are incurred for the purpos of the permanent establishment, including executive and general administrative expens so incurred, whether in the State in which the permanent establishment is situated or elwhere. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterpri to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purcha by that permanent establishment of goods or merchandi for the enterpri. 6. For the purpos of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with parately in other Articles of this Convention, then the provisions of tho Articles shall not be affected by the provisions of this Article. Article 8 SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterpri is situated. 2. Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterpri is situated. 3. If the place of effective management of a shipping enterpri or of an inland waterways transport enterpri is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident. 4. The provisions of paragraph 1 shall also apply to profits from the participation in apool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES 1. Where a) an enterpri of a Contracting State participates directly or indirectly in the management, control or capital of an enterpri of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterpri of a Contracting State and an enterpri of the other Contracting State, and in either ca conditions are made or impod between the two enterpris in their commercial or financial relations which differ from tho which would be made between independent enterpris, then any profits which would, but for tho conditions, have accrued to one of the enterpris, but, by reason of tho conditions, have not so accrued, may be included in the profits of that enterpri and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterpri of that State —and taxes accordingly — profits on which an enterpri of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterpri of the first-mentioned State if the conditions made between the two enterpris had been tho which would have been made between independent enterpris, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on tho profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. Article 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cas. The competent authorities of the Contracting States shall by mutual agreement ttle the mode of application of the limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term "dividends" as ud in this Article means income from shares,"jouissance" shares or "jouissance" rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such ca the provisions of Article 7 shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impo any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it aris and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement ttle the mode of application of this limitation. 3. The term "interest" as ud in this Article means income from debt-claims of every kind, whether or not cured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government curities and income from bonds or debentures, including premiums and prizes attaching to such curities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpo of this Article. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the 综合分析interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest aris through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such ca the provisions of Article 7 shall apply. 5. Interest shall be deemed to ari in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to ari in the State in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the abnce of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such ca, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 12 ROYALTIES 狂欢派对之夜1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 2. The term "royalties" as ud in this Article means payments of any kind received as a consideration for the u of, or the right to u, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, cret formula or process, or for information concerning industrial, commercial or scientific experience. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties ari through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such ca the provisions of Article 7 shall apply. 4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the u, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the abnce of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such ca, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterpri of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterpri), may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterpri is situated. 4. Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1,2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. [Article 14 - INDEPENDENT PERSONAL SERVICES] [Deleted] Article 15 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercid in the other Contracting State. If the employment is so exercid, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercid in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is prent in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a permanent establishment which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercid aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterpri is situated. Article 16 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 ARTISTES AND SPORTSMEN 1. Notwithstanding the provisions of Articles 7 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercid in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercid by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himlf but to another person, that income may, notwithstanding the provisions of Articles 7 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercid. Article 18 PENSIONS Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. Article 19 GOVERNMENT SERVICE 1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of rvices rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the rvices are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpo of rendering the rvices.美国东海岸 2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of rvices rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that State. 3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of rvices rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 STUDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is prent in the first-mentioned State solely for the purpo of his education or training receives for the purpo of his maintenance, education or training shall not be taxed in that State, provided that such payments ari from sources outside that State. Article 21 OTHER INCOME 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such ca the provisions of Article 7 shall apply. CHAPTER IV TAXATION OF CAPITAL Article 22 CAPITAL 1. Capital reprented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital reprented by movable property forming part of the business property of a permanent establishment which an enterpri of a Contracting State has in the other Contracting State may be taxed in that other State. 3. Capital reprented by ships and aircraft operated in international traffic and by boats engaged in inland waterways transport, and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in the Contracting State in which the place of effective management of the enterpri is situated. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. CHAPTER V METHODS FOR ELIMINATION OF DOUBLE TAXATION Article 23 A EXEMPTION METHOD 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax. 2. Where a resident of a Contracting State derives items of income which, in accordance with the provisions of Articles 10 and 11, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State. 3. Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. 4. The provisions of paragraph 1 shall not apply to income derived or capital owned by a resident of a Contracting State where the other Contracting State applies the provisions of the Convention to exempt such income or capital from tax or applies the provisions of paragraph 2 of Article 10 or 11 to such income. Article 23 B CREDIT METHOD 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow: a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State; b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other State. Such deduction in either ca shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the ca may be, to the income or the capital which may be taxed in that other State. 2. Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. CHAPTER VI SPECIAL PROVISIONS Article 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected. 3. The taxation on a permanent establishment which an enterpri of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterpris of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purpos on account of civil status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11,or paragraph 4 of Article 12 apply, interest, royalties and other disburments paid by an enterpri of a Contracting State to a resident of the other Contracting State shall, for the purpo of determining the taxable profits of such enterpri, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterpri of a Contracting State to a resident of the other Contracting State shall, for the purpo of determining the taxable capital of such enterpri, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 5. Enterpris of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterpris of the first-mentioned State are or may be subjected. 6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. Article 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of tho States, prent his ca to the competent authority of the Contracting State of which he is a resident or, if his ca comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The ca must be prented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itlf able to arrive at a satisfactory solution, to resolve the ca by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cas not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themlves or their reprentatives, for the purpo of reaching an agreement in the n of the preceding paragraphs. Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is foreeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description impod on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as cret in the same manner as information obtained under the domestic laws of that State and shall be disclod only to persons or authorities (including courts and administrative bodies) concerned with the asssment or collection of, the enforcement or procution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall u the information only for such purpos. They may disclo the information in public court proceedings or in judicial decisions. 3. In no ca shall the provisions of paragraphs 1 and 2 be construed so as to impo on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal cour of the administration of that or of the other Contracting State; c) to supply information which would disclo any trade, business, industrial, commercial or professional cret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall u its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purpos. The obligation contained in the preceding ntence is subject to the limitations of paragraph 3 but in no ca shall such limitations be construed to permit a Contracting State to decline to supply information solely becau it has no domestic interest in such information. 5. In no ca shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely becau the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or becau it relates to ownership interests in a person. Article 27 ASSISTANCE IN THE COLLECTION OF TAXES 1. In some countries, national law, policy or administrative considerations may not allow or justify the type of assistance envisaged under this Article or may require that this type of assistance be restricted, . to countries that have similar tax systems or tax administrations or as to the taxes covered. For that reason, the Article should only be included in the Convention where each State concludes that, bad on the factors described in paragraph 1 of the Commentary on the Article, they can agree to provide assistance in the collection of taxes levied by the other State. 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement ttle the mode of application of this Article. 2. The term "revenue claim" as ud in this Article means an amount owed in respect of taxes of every kind and description impod on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conrvancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purpos of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State. 4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conrvancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purpos of taking measures of conrvancy by the competent authority of the other Contracting State. That other State shall take measures of conrvancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first mentioned State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purpos of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purpos of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. 7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceas to be a) in the ca of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or b) in the ca of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conrvancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first mentioned State shall either suspend or withdraw its request. 8. In no ca shall the provisions of this Article be construed so as to impo on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to carry out measures which would be contrary to public policy (ordre public); c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conrvancy, as the ca may be, available under its laws or administrative practice; d) to provide assistance in tho cas where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State. Article 28 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. Article 29 TERRITORIAL EXTENSION 1. The words between brackets are of relevance when, by special provision, a part of the territory of a Contracting State is excluded from the application of the Convention. 1. This Convention may be extended, either in its entirety or with any necessary modifications [to any part of the territory of (State A) or of (State B) which is specifically excluded from the application of the Convention or], to any State or territory for who international relations (State A) or (State B) is responsible, which impos taxes substantially similar in character to tho to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures. 2. Unless otherwi agreed by both Contracting States, the termination of the Convention by one of them under Article 30 shall also terminate, in the manner provided for in that Article, the application of the Convention [to any part of the territory of (State A) or of (State B) or] to any State or territory to which it has been extended under this Article. CHAPTER VII FINAL PROVISIONS Article 30 ENTRY INTO FORCE 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at .......... as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: a) (in State A): ....................................... b) (in State B): ....................................... Article 31 TERMINATION This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ...... In such event, the Convention shall cea to have effect: a) (in State A): ......................................... b) (in State B): ......................................... TERMINAL CLAUSE 1. The terminal clau concerning the signing shall be drafted in accordance with the constitutional procedure of both Contracting States. | 经济合作与发展组织关于 对所得和财产征税的协定范本 标题和序言 第一章 协定范围 第一条 人的范围 第二条 税种范围 第二章 定义 第三条 一般定义 第四条 居民 第五条 常设机构 第三章 对所得的征税 第六条 不动产所得 第七条 营业利润 第八条 船运，内河运输和空运 第九条 联属企业 第十条 股息 第十一条 利息 第十二条 特许权使用费 第十三条 财产收益 第十四条 独立个人劳务（已删除） 第十五条 受雇所得 第十六条 董事费 第十七条 表演家和运动员 第十八条 退休金 第十九条 政府服务 第二十条 学生 第二十一条 其他所得 第四章 对财产的征税 第二十二条 财产 第五章 避免双重征税的方法 第二十三条A 免税方法 第二十三条B 抵免方法 第六章 特别规定 第二十四条 无差别待遇 第二十五条 相互协商程序 第二十六条 情报交换 第二十七条 税款征收协助 第二十八条 外交使团和领事馆的成员 第二十九条 区域的扩大 第七章 最后规定 第三十条 生效 第三十一条 终止 协定标题 甲国与乙国关于所得和财产的税收协定1 协定序言2 注1.各国可根据国际通行做法在标题中加上“避免双重征税”或同时加上“避免双重征税”和“防止偷逃税”的字眼。 注2.协定序言应按照缔约国双方的宪法程序加以草拟。 第一章协定范围 第一条 人的范围 本协定适用于缔约国一方或缔约国双方居民的人。 第二条 税种范围 一、本协定适用于缔约国一方、所属行政区或地方当局对所得和财产征收的各种税收，不论其征收方式。 二、 对全部所得、全部财产或者某些项目所得、某些项目财产征收的所有税收，包括对转让动产或不动产取得的收益征收的税收，对企业支付的工资或薪金总额征收的税收以及对资本增值征收的税收，都应视为对所得和财产征收的税收。 三、本协定特别适用于下列现行税种： （一）在甲国： （二）在乙国： 四、本协定也应适用于本协定签订之日以后增加或代替现行税种的任何相同的或实质相似的各种税收。缔约国双方主管当局应相互将各自税法所作出的重要变动情况通知对方。 第二章 定义 第三条 一般定义 一、除上下文另有解释的以外，在本协定中： （一）“人”一语包括个人、公司和其他团体； （二）“公司”一语是指任何法人团体或者任何在税收上视同法人团体的实体； （三）“企业”一语指开展任何营业活动； （四）“缔约国一方企业”和“缔约国另一方企业”的用语分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业； （五）“国际运输”一语是指在缔约国一方设有实际管理机构的企业以船舶或飞机经营的运输，但不包括以船舶或飞机仅在缔约国另一方各地之间的经营； （六）“主管当局”一语是指： 1．在甲国： 2．在乙国： （七）缔约国一方的“国民”一语是指： 1．任何具有该缔约国国籍或公民身份的个人； 2．任何根据该缔约国现行法律而设立的法人、合伙企业或团体。 怎么办英文（八） “营业”一语包括从事专业性劳务或其它独立性活动。 二、缔约国一方在任何时候实施本协定时，对于未经本协定明确定义的用语，除上下文另有要求的以外，应当具有该国当时适用于本协定的税种的法律所规定的含义，此用语在该国有效适用的税法上的含义优先于在该国其他法律上的含义。 第四条 居民 一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、管理机构所在地，或者其他类似性质的标准，在该缔约国负有纳税义务的人，也包括该缔约国本身、其所属行政区或地方当局。但是，这一用语不包括仅由于来源于该缔约国的所得或位于该缔约国的财产在该缔约国负有纳税义务的人。 二、由于第一款的规定，同时是缔约国双方居民的个人，其身份的确定应按以下规则进行： （一）应认为是其有永久性住所所在缔约国的居民；如果在缔约国双方同时有永久性住所，应认为仅是与其个人和经济关系更密切（重要利益中心）所在缔约国的居民； （二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应认为仅是其有习惯性居处所在国的居民； （三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为仅是其国民所属缔约国的居民； （四）如果其同时是缔约国双方的国民，或者不是缔约国任何一方的国民，缔约国双方主管当局应通过相互协商解决。 三、由于第一款的规定，除个人以外，同时为缔约国双方居民的人，应认为仅是其实际管理机构所在缔约国的居民。 第五条 常设机构 一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。 二、“常设机构”一语特别包括： （一）管理场所； （二）分支机构； （三）办事处； （四）工厂； （五）作业场所； （六）矿场、油井或气井、采石场或者其他开采自然资源的场所。 三、“常设机构”一语包括建筑工地，建筑或安装工程，但仅以该工地、建筑、工程连续12个月以上为限。 四、虽有本条上述各项规定，“常设机构”一语应认为不包括： （一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施； （二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存； （三）专为另一企业加工的目的而保存本企业货物或者商品的库存； （四）专为本企业采购货物或者商品，或者收集情报的目的而设有的固定营业场所； （五）专为本企业进行任何其他准备性或者辅助性活动的目的而设有的固定营业场所； （六）专为本款第（一）项至第（五）项活动的结合而设有的固定营业场所，如果这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。 五、虽有第一款和第二款的规定，如果一个人（适用第六款的独立地位代理人除外）在缔约国一方代表缔约国另一方的企业进行活动，有权以该企业的名义签订合同并经常行使这种权力，对于此人为该企业所进行的任何活动，应认为该企业在该缔约国一方设有常设机构，除非此人的活动限于第四款提及的活动，根据该款的规定，这些活动即使是通过固定营业场所进行，也不会使得该固定营业场所成为常设机构。 六、一个企业仅通过经纪人、一般佣金代理人或者任何其他独立地位代理人在缔约国一方进行营业，而这些代理人又按常规进行其本身业务的，应不认为在该国设有常设机构。 七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一公司构成另一公司的常设机构。 第三章 对所得的征税 第六条 不动产所得 一、缔约国一方居民从位于缔约国另一方的不动产取得的所得（包括农业或林业所得），可以在缔约国另一方征税。 二、“不动产”一语应具有财产所在地的缔约国法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产、农业和林业所使用的牲畜和设备，一般法律有关地产规定所适用的权利，不动产的用益权和由于开采或有权开采矿藏、水源与其他自然资源而取得固定或不固定的收入的权利。船舶、船只和飞机不应视为不动产。 三、第一款的规定也应适用于从直接使用、出租或以其他任何形式使用不动产取得的所得。 四、第一款和第三款的规定也应适用于企业的不动产所得。 第七条 营业利润 一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以可归属于该常设机构的利润为限。 二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并完全独立地同其所隶属的企业进行交易，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。 三、在确定常设机构的利润时，应当允许扣除为常设机构所发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在国或者其他任何地方。 四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款规定并不妨碍该缔约国按这种习惯分配方法确定其应税利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。 五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。 六、在上述各款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。 七、利润中如果包含本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。 第八条 船运、内河运输和空运 一、以船舶或飞机从事国际运输取得的利润，应仅在企业实际管理机构所在缔约国征税。 二、以船只从事内河运输取得的利润，应仅在企业实际管理机构所在缔约国征税。 三、如果船运企业或内河运输企业的实际管理机构设在船舶或船只上，应以船舶或船只母港所在缔约国为所在国；或如果没有母港，应以船舶或船只经营者为其居民的缔约国为所在国。 四、第一款的规定也应适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。 第九条 联属企业 一、当： （一）缔约国一方企业直接或间接参与缔约国另一方企业的管理、控制或资本，或者， （二）同一人直接或间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本， 并且，在上述任何一种情况下，两个企业之间在商业或财务关系中达成或施加的交易条件不同于独立企业之间达成的交易条件，此时，本应由其中一个企业取得，但由于这些条件而没有取得的利润，可以计入该企业的利润，并据以征税。 二、当缔约国一方将缔约国另一方已征税的企业利润，计入该缔约国一方企业的利润内并加以征税，且如果该被计入的利润在这两个企业之间达成的交易条件是独立企业之间的交易条件时本应由首先提及的缔约国的企业取得时，该缔约国另一方应对这部分利润已征收的税额予以适当调整。在确定上述调整时，应适当考虑本协定的其他规定，如有必要，缔约国双方主管当局应相互协商。 第十条 股息 一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。 二、然而，这些股息也可以在支付股息的公司为其居民的缔约国，按照该国法律征税。但是，如果股息受益所有人是缔约国另一方的居民，则所征税款： （一）如果受益所有人是直接持有支付股息公司至少25 ％资本的公司（不是合伙企业），不应超过股息总额的5 ％； （二）在其他情形下，不应超过股息总额15％。 缔约国双方主管当局应通过相互协商，确定实施该限制税率的方式。 本款不应影响对该公司支付股息前的利润所征收的公司利润税。 三、本条“股息”一语是指从股份、“享受”股份或“享受”权利、矿业股份、发起人股份或非债权关系而是分享利润的其他权利取得的所得，以及按照分配利润的公司是其居民的国家的法律，视同股份所得同样征税的其它公司权利取得的所得。 四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业，并且据以支付股息的股份与该常设机构有实际联系，则不适用第一款和第二款的规定。在这种情况下，应适用第七条的规定。 五、缔约国一方居民公司从缔约国另一方取得利润或所得, 该缔约国另一方不得对该公司支付的股息征收任何税收（但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构有实际联系的除外），也不得对该公司的未分配的利润征收任何税收，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得。同居协议 第十一条 利息 一、发生于缔约国一方并支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。 二、然而，这些利息也可以在该利息发生的缔约国，按照该国法律征税。但是，如果利息的受益所有人是缔约国另一方的居民，则所征税款不应超过利息总额的10％。缔约国双方主管当局应通过相互协商，确定实施该限制税率的方式。 三、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是指从政府证券取得的所得、从债券或者信用债券取得的所得，包括附属于这些证券、债券和信用债券的溢价和奖金。由于延期支付的罚款，不应视为本条所规定的利息。 四、如果利息受益所有人是缔约国一方的居民，在利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业，并且据以支付该利息的债权与该常设机构有实际联系，则不适用第一款和第二款的规定。在这种情况下，应适用第七条的规定。 五、如果支付利息的人为缔约国一方居民，应认为该利息发生于该缔约国。然而，如果支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构，支付该利息的债务与该常设机构有联系，并由其负担利息，上述利息应认为发生于该常设机构所在缔约国。 六、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系，就有关债权所支付的利息数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，该支付款项的超出部分，仍应按各缔约国的法律征税，但应适当考虑本协定的其它规定。 第十二条 特许权使用费 一、发生于缔约国一方并由缔约国另一方居民受益所有的特许权使用费，应仅在该缔约国另一方征税。 二、本条中“特许权使用费”一语是指使用或有权使用任何文学、艺术或科学作品，包括电影影片的版权、任何专利、商标、设计或模型、计划、秘密配方或程序所支付的作为报酬的各种款项；或者有关工业、商业或科学经验的情报所支付的作为报酬的各种款项。 瓷砖怎么选三、如果特许权使用费受益所有人是缔约国一方的居民，在特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业，且据以支付该特许权使用费的权利或财产与该常设机构有实际联系，则不适用第一款的规定。在这种情况下，应适用第七条的规定。 四、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，该支付款项的超出部分，仍应按各缔约国的法律征税，但应适当考虑本协定的其它规定。 第十三条 财产收益 一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。 二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，包括转让整个常设机构（单独或随同整个企业）取得的收益，可以在该缔约国另一方征税。 三、转让从事国际运输的船舶、飞机、从事内河运输的船只或附属于经营上述船舶、飞机或船只的动产取得的收益，应仅在该企业实际管理机构所在的缔约国征税。 四、缔约国一方居民转让股份取得收益，该股份50％以上的价值直接或间接来自于位于缔约国另一方的不动产，该收益可在该缔约国另一方征税。 五、转让第一、二、三、四各款所述的财产以外的任何财产取得的收益，应仅在转让者为其居民的缔约国征税。 第十四条 独立个人劳务【已删除】 第十五条 受雇所得 一、除适用第十六条、第十八条和第十九条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其它类似报酬，除在缔约国另一方从事受雇的活动以外，应仅在该缔约国一方征税。在缔约国另一方从事受雇的活动取得的报酬，可在该缔约国另一方征税。 二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，在下列情况下应仅在首先提及的缔约国征税： （一）收款人在有关会计年度开始或结束的任何十二个月中在该缔约国另一方停留连续或累计不超过一百八十三天；同时 （二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；并且 （三）该项报酬不由雇主设在该缔约国另一方的常设机构所负担。 三、虽有本条上述规定，在缔约国一方企业经营国际运输的船舶或飞机上，或在从事内河运输的船只上从事受雇的活动取得的报酬，可以在该企业实际管理机构所在的缔约国征税。 第十六条 董事费 缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其他类似款项，可以在该缔约国另一方征税。 第十七条 艺术家和运动员 一、虽有第七条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。 二、表演家或运动员从事其个人活动取得的所得，并非归属于表演家或运动员本人，而是归属于其他人，虽有第七条和第十五条的规定，该所得可以在该表演家或运动员从事其活动的缔约国征税。 第十八条 退休金 除适用第十九条第二款的规定以外，因过去的雇佣关系支付给缔约国一方居民的退休金和其它类似报酬，应仅在该缔约国一方征税。 第十九条 政府服务 一、（一）缔约国一方、所属行政区或地方当局支付给向其提供服务的个人的工资、薪金和其它类似报酬，应仅在该缔约国一方征税。 （二）但是，该项工资、薪金和其它类似报酬，应仅在缔约国另一方征税，如果该项服务是在该缔约国另一方提供，而且提供服务的个人是该缔约国另一方居民，并且该居民： 1．是该国国民；或者 2．不是仅由于提供该项服务的目的，而成为该国居民。 二、（一）虽有第一款的规定，缔约国一方、所属行政区或地方当局支付的或者从其建立的基金中对向其提供服务的个人支付的退休金或其它类似款项，应仅在该缔约国一方征税。 （二）但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金或其它类似报酬应仅在该缔约国另一方征税。 三、第十五条、第十六条、第十七条和第十八条的规定应适用于向缔约国一方、所属行政区或地方当局从事的营业提供服务取得的工资、薪金、退休金或其它类似报酬。 第二十条 学生 学生或企业学徒是，或在直接前往缔约国一方访问前曾是，缔约国另一方居民，仅由于接受教育或培训的目的停留在首先提及的国家，其为维持生活、教育或培训收到来源于该国以外的款项，该国不应征税。 第二十一条 其他所得 一、缔约国一方居民的各项所得，无论其发生于何地，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。 二、第六条第二款规定的不动产所得以外的其他所得，如果所得的收款人是缔约国一方居民，通过设在缔约国另一方的常设机构进行营业，据以支付所得的权利或财产与该常设机构有实际联系，则不适用第一款的规定。在这种情况下，应适用第七条的规定。 第四章 对财产的征税 第二十二条 财产 一、第六条所指不动产为代表的财产，为缔约国一方居民所有并且座落在缔约国另一方，可以在该缔约国另一方征税。 二、构成缔约国一方企业设在缔约国另一方的常设机构营业财产部分的动产为代表的财产，可以在该缔约国另一方征税。 三、从事国际运输的船舶、飞机和从事内河运输的船只或附属于经营上述船舶、飞机或船只的动产为代表的财产，应仅在该企业实际管理机构所在的缔约国征税。 四、缔约国一方居民的所有其他财产项目，应仅在该缔约国一方征税。 第五章避免双重征税的方法 第二十三条A 免税方法 一、缔约国一方居民所取得的所得或拥有的财产，按照本协定的规定可以在缔约国另一方征税时，首先提及的国家应对该项所得或财产给予免税，但第二款和第三款的规定除外。 二、缔约国一方居民取得的各项所得，按照第十条和第十一条的规定，可以在缔约国另一方征税时，首先提及的国家应允许从该居民的所得纳税额中扣除相当于在缔约国另一方所缴纳的税款的金额。但该项扣除应不超过对来自于缔约国另一方的该项所得扣除前计算的税额。 三、按照本协定的任何规定，缔约国一方居民取得的所得或拥有的财产，在该国免税时，该国在计算该居民其余所得或财产的税额时，可对免税的所得或财产予以考虑。 四、缔约国一方居民取得的所得或拥有的财产， 如果缔约国另一方已根据本协定的规定对该所得或财产给予免税，或者已将第十条第二款或第十一条第二款的规定适用于该所得，则不适用第一款的规定。 第二十三条 B 抵免方法 一、缔约国一方居民所取得的所得或拥有的财产，按照本协定的规定可以在缔约国另一方征税时，首先提及的国家应允许： （一）从该居民的所得征税额中扣除相当于在缔约国另一方缴纳的所得税的金额； （二）从该居民的财产所征税额中扣除相当于在缔约国另一方缴纳的财产税的金额。 但该项扣除，在任何情况下，应不超过视具体情况可以在缔约国另一方征税的那部分所得或财产在扣除前计算的所得税额或财产税额。 二、按照本协定的任何规定，缔约国一方居民取得的所得或拥有的财产，在该国免税时，该国在计算该居民其余所得或财产的税额时，可对免税的所得或财产予以考虑。 第六章特别规定 第二十四条 无差别待遇 一、缔约国一方国民在缔约国另一方负担的税收和有关要求，不应比缔约国另一方国民在相同情况下（尤其是居住情况下），负担或可能负担的税收和有关要求不同或比其更重。虽有第一条的规定，本规定也应适用于不是缔约国一方或双方居民的人。 二、作为缔约国一方居民的无国籍的人在缔约国任何一方负担的税收和有关要求，不应比缔约国国民在相同情况下（尤其是居住情况下），负担或可能负担的税收和有关要求不同或比其更重。 三、缔约国一方企业在缔约国另一方设立的常设机构在该缔约国另一方的税收负担，不应高于进行相同活动的缔约国另一方企业。本规定不应被理解为，缔约国一方由于公民地位或家庭负担原因给予本国居民在税收上的任何个人的扣除、优惠和减税，也必须给予缔约国另一方居民。 四、除适用第九条第一款、第十一条第六款或第十二条第四款的规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项，在确定该企业应纳税利润时，应与在相同条件下支付给首先提及的国家的居民一样扣除。同样，缔约国一方企业对缔约国另一方居民的任何债务，在确定该企业应纳税财产时，应与在相同条件下首先提及的国家的居民的债务一样扣除。 五、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在首先提及的国家负担的税收和有关条件，不应与首先提及的国家的其他类似企业负担或可能负担的税收和有关条件不同或比其更重。 六、虽有第二条的规定，本条规定应适用于各种税收。 第二十五条 相互协商程序 一、当一个人认为，缔约国一方或者双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法所规定的救济方法，将案情提交给本人为其居民的缔约国主管当局；或者如果其案情属于第二十四条第一款规定的情形，可以提交给本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。 盛情难却什么意思二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定的征税。达成的任何协议应予执行，而不受各缔约国国内法的任何时间限制。 三、缔约国双方主管当局应通过相互协商设法解决在解释或实施本协定时所发生的困难或疑义。缔约国双方主管当局也可以对本协定未作规定的消除双重征税问题进行协商。 四、缔约国双方主管当局为达成前述条款的协议，可以相互直接联系，包括通过由他们或他们指派的代表组成的联合委员会进行联系。 第二十六条 情报交换 一、缔约国双方主管当局应交换可预见与本协定规定的实施相关的情报，以及可预见与缔约国、所属行政区及其地方当局所征收的税收的有关国内法的实施或执行相关的情报（以根据这些国内法征税与本协定不相抵触为限）。情报交换不受第一条和第二条的限制。 二、缔约国一方根据第一款收到的任何情报应视同根据该国国内法所得到的情报予以保密，仅应告知与第一款所述税收的查定、征收、执行、起诉、裁决上诉有关，或监督上述事务有关的人员或当局（包括法院和行政机关）。上述人员或当局应仅为上述目的使用该项情报，但可以在公开法庭程序或法院判决中披露有关情报。 三、在任何情况下，第一款和第二款的规定不应被理解为缔约国一方有以下义务： （一）采取与该缔约国一方或缔约国另一方的法律和行政惯例不相一致的行政措施； （二）提供按照该缔约国一方或缔约国另一方的法律或正常行政渠道无法得到的情报； （三）提供泄露任何贸易、经营、工业、商业、专业秘密或贸易过程的情报，或者其披露违反公共政策（公共秩序）的情报。 四、缔约国一方依据本条向缔约国另一方请求情报，缔约国另一方应使用其情报收集手段去获取被请求的情报，即使该缔约国另一方为其自身的税收目的并不需要这些情报。上述义务受第三款的限制，但是，这种限制在任何情况下均不应被理解为允许缔约国一方仅因这些情报与本国利益无关而拒绝提供。 五、在任何情况下，第三款的规定不应被理解为允许缔约国仅因情报由银行、其他金融机构、被指定人、受托人或代理人所持有，或者由于情报与某人的所有权利益有关而拒绝提供情报。 第二十七条 税款征收协助 注1. 出于国内法、国内政策或征管方面的原因，有些国家不允许或无法提供本条所述的协助，或者要求对这种协助进行限制，例如仅限于税收制度、征管机制以及所涉税种相似的国家。因此，如果缔约国各方基于本条注释第1段所述的各种因素考虑，能够同意为缔约国另一方的税款征收提供协助，才应在其协定中加入本条。 一、缔约国相互之间应在税款征收方面提供协助。这种协助不受第一条和第二条的限制。缔约国双方主管当局可以通过相互协商来确定实施本条的方式。 二、本条中“税款请求权”一语是指纳税人欠缴的，缔约国一方、所属行政区或地方当局所征收的任何税收（但以该税款的征收不违背本协定或缔约国双方共同加入的其他国际法律文件为限），以及与该欠缴税款相关的利息、行政罚款以及征收或保全费用。 三、如果缔约国一方的税款请求权根据该国法律具有可强制执行性，且根据该国法律，欠税人当时不能阻止该税款的征收，应该国主管当局的请求，缔约国另一方的主管当局在征管上应承认该税款请求权。该缔约国另一方应将该税款请求权视同本国的税款请求权，按照本国关于相关国内税收的执行和征收的法律的规定加以征收。 四、如果缔约国一方的税款请求权，该国依照其法律可以采取保全措施以确保其征收，应该国主管当局的请求，缔约国另一方的主管当局在采取保全措施上应承认该税款请求权。该缔约国另一方应将该税款请求权视同本国的税款请求权，按照本国法律的规定，对该税款请求权采取保全措施，即使该税款请求权在首先提及的国家并无可强制执行性，或欠税人有权阻止该税款的征收。 五、虽有第三款和第四款的规定，缔约国一方在第三款或第四款上所承认的税款请求权在该国不应受到该国法律规定的税款请求权时效的限制，也不应享有该国法律给予本国税款请求权的优先权。同时，缔约国一方在第三款或第四款上所承认的税款请求权在该国也不应享有按照缔约国另一方法律所享有的任何优先权。 六、有关缔约国一方的税款请求权的产生、效力以及数额，不得向缔约国另一方的法院或行政机关提起诉讼。 七、缔约国一方根据第三款或第四款提出请求后，缔约国另一方征收相关税款并汇给首先提及的缔约国前的任何时间，如果相关的税款请求权 （一）在根据第三款提出请求的情况下，不再是首先提及的缔约国根据其法律具有可强制执行性，且欠税人当时根据该国法律不能阻止其征收的税款请求权；或者 （二）在根据第四款提出请求的情况下，不再是首先提及的缔约国根据其法律可以采取保全措施以确保税款征收的税款请求权， 首先提及的缔约国的主管当局应迅速将此项事实告知缔约国另一方的主管当局。经缔约国另一方选择，首先提及的缔约国应中止或撤回其请求。 八、在任何情况下，本条的规定不应被理解为缔约国一方有以下义务： （一）采取与该缔约国一方或缔约国另一方的法律和行政惯例不相一致的行政措施； （二）采取与公共政策（公共秩序）相违背的措施； （三）提供协助，如果缔约国另一方并未用尽按照其法律或行政惯例视具体情况可以采取的一切合理的征收或保全措施； （四）提供协助，如果在这些情况下，该缔约国一方因此所承受的行政负担明显超出缔约国另一方可获得的利益。 第二十八条 外交使团和领事馆的成员 本协定不应影响按照一般国际法规则或按照特别协定规定给予外交使团和领事馆的成员的财政特权。 第二十九条 区域的扩大 注1. 括号中的文字，适用于按照特别规定，缔约国一方的一部分地区不适用本协定的情况。 一、本协定通过其全部或任何必要的修改，可以扩大到（实施本协定中具体未包括的甲国或乙国领土的任何部分，或）甲国或乙国负责其国际关系的任何国家或地区，而该国家或地区所征收的税收又与本协定适用的税收具有实质相似性。这种扩大，应从缔约国双方通过外交途径的换文或按照其宪法程序以其他方式指定的和同意的日期生效，并受到所指定的修改和条件（包括终止的条件）的约束。 二、除缔约国双方另有协议外，缔约国一方按照第三十条终止本协定时，本协定（对甲国或乙国的领土的任何部分，或）对任何按本条规定加以扩大的国家或地区也同样终止。 第七章最后规定 第三十条 生效 一、本协定应经过批准，批准文件应尽快在 互换。 二、本协定应在互换批准文件后生效，其规定生效日期是： （一）在甲国： （二）在乙国： 第三十一条 终止 本协定在一方终止以前继续有效。缔约国任何一方可以在 年以后任何历年年底前至少六个月通过外交途径发出终止通知终止本协定。 在这种情况下，本协定将自下列日期起停止有效： （一）在甲国： （二）在乙国： 结束语1 注1. 关于签署的结束语应根据缔约国双方的宪法程序加以草拟。 |
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