经合组织范本 (1977)

OECDModelDoubleTaxationConventiononIncomeandCapital(1977)TITLEOFTHECONVENTIONConventionbetween(StateA)and(StateB)fortheavoidanceofdoubletaxationwithrespecttotaxesonincomeandoncapitalPREAMBLEOFTHECONVENTIONNote:ThePreambleoftheConventionshallbedraftedinaccordancewiththeconstitutionalprocedureofbothContractingStates.CHAPTERISCOPEOFTHECONVENTIONArticle1PERSONALSCOPEThisConventionshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisConventionshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorlocalauthorities,irrespectiveofthemannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,taxesonthetotalamountsofwagesorsalariespaidbyenterprises,aswellastaxesoncapitalappreciation.3.TheexistingtaxestowhichtheConventionshallapplyareinparticular:a)(inStateA):..........................................OECDModelConvention(1977)Page2b)(inStateB):..........................................4.TheConventionshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheConventioninadditionto,orinplaceof,theexistingtaxes.Attheendofeachyear,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlaws.CHAPTERIIDEFINITIONSArticle3GENERALDEFINITIONS1.ForthepurposesofthisConvention,unlessthecontextotherwiserequires:a)theterm“person”includesanindividual,acompanyandanyotherbodyofpersons;b)theterm“company”meansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;c)theterms“enterpriseofaContractingState”and“enterpriseoftheotherContractingState”meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;d)theterm“internationaltraffic”meansanytransportbyashiporaircraftoperatedbyanenterprisewhichhasitsplaceofeffectivemanagementinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;e)theterm“competentauthority”means:(i)(inStateA):..............................(ii)(inStateB):..............................2.AsregardstheapplicationoftheConventionbyaContractingStateanytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningwhichithasunderthelawofthatStateconcerningthetaxestowhichtheConventionapplies.OECDModelConvention(1977)Page3Article4RESIDENT1.ForthepurposesofthisConvention,theterm“residentofaContractingState”meansanypersonwho,underthelawsofthatState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofmanagementoranyothercriterionofasimilarnature.ButthistermdoesnotincludeanypersonwhoisliabletotaxinthatStateinrespectonlyofincomefromsourcesinthatStateorcapitalsituatedtherein.2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenhisstatusshallbedeterminedasfollows:a)heshallbedeemedtobearesidentoftheStateinwhichhehasapermanenthomeavailabletohim;ifhehasapermanenthomeavailabletohiminbothStates,heshallbedeemedtobearesidentoftheStatewithwhichhispersonalandeconomicrelationsarecloser(centreofvitalinterests);b)iftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentoftheStateinwhichhehasanhabitualabode;c)ifhehasanhabitualabodeinbothStatesorinneitherofthem,heshallbedeemedtobearesidentoftheStateofwhichheisanational;d)ifheisanationalofbothStatesorofneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement.3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thenitshallbedeemedtobearesidentoftheStateinwhichitsplaceofeffectivemanagementissituated.Article5PERMANENTESTABLISHMENT1.ForthepurposesofthisConvention,theterm“permanentestablishment”meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.2.Theterm“permanentestablishment”includesespecially:a)aplaceofmanagement;b)abranch;c)anoffice;d)afactory;OECDModelConvention(1977)Page4e)aworkshop,andf)amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.3.Abuildingsiteorconstructionorinstallationprojectconstitutesapermanentestablishmentonlyifitlastsmorethantwelvemonths.4.NotwithstandingtheprecedingprovisionsofthisArticle,theterm“permanentestablishment”shallbedeemednottoinclude:a)theuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;b)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;c)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;d)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation,fortheenterprise;e)the