אמנת המודל של ה-OECD (המשך)
מיסוי בינלאומי -
ARTICLES OF THE OECD MODEL
CONVENTION WITH
RESPECT TO TAXES
ON INCOME AND ON CAPITAL
ON INCOME AND ON CAPITAL
[as they read on 28 January 2003]
SUMMARY OF THE CONVENTION
CHAPTER V
Methods for elimination of double taxation
Art. 23 A Exemption method
Art. 23 B Credit method
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 case 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 case 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.
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