Lehrbuch Internationales Steuerrecht
10. Aufl. 2010
ISBN der Online-Version: 978-3-482-61182-7
ISBN der gedruckten Version: 978-3-482-75510-1
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Lehrbuch Internationales Steuerrecht (10. Auflage)
Anhang: OECD-MA 2008
ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
(as they read on 18 July 2008)
SUMMARY OF THE CONVENTION
TITLE AND PREAMBLE
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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 | CapitalS. 312 |
CHAPTER V | Methods for elimination of double taxation |
Art. 23 A | Exemption method |
Art. 23 B | Credit method |
CHAPTER IV | 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 |