אמנת המודל של ה-OECD
מיסוי בינלאומי -
אמנות למניעת כפל מס
ARTICLES OF THE OECD MODEL
CONVENTION WITH
RESPECT TO TAXES
ON INCOME AND ON
CAPITAL
[as they read on 28 January 2003]
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 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. 31Termination
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