Lehrbuch Internationales Steuerrecht
11. Aufl. 2012
ISBN der Online-Version: 978-3-482-61183-4
ISBN der gedruckten Version: 978-3-482-63961-6
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Dokumentvorschau
Lehrbuch Internationales Steuerrecht (11. Auflage)
Anhang: OECD-MA 2010
MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
SUMMARY OF THE CONVENTION
Title and Preamble
Chapter I
SCOPE OF THE CONVENTION
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Article 1 | Persons covered |
Article 2 | Taxes covered |
Chapter II
DEFINITIONS
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Article 3 | General definitions |
Article 4 | Resident |
Article 5 | Permanent establishment |
Chapter III
TAXATION OF INCOME
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Article 6 | Income from immovable property |
Article 7 | Business profits |
Article 8 | Shipping, inland waterways transport and air transport |
Article 9 | Associated enterprises |
Article 10 | Dividends |
Article 11 | Interest |
Article 12 | Royalties |
Article 13 | Capital gains |
Article 14 | [Deleted] |
Article 15 | Income from employment |
Article 16 | Directors’ fees |
Article 17 | Artistes and sportsmen |
Article 18 | Pensions |
Article 19 | Government service |
Article 20 | Students |
Article 21 | Other incomeS. 338 |
Chapter IV
TAXATION OF CAPITAL
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Article 22 | Capital |
Chapter V
METHODS FOR ELIMINATION OF DOUBLE TAXATION
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Article 23 | A Exemption method |
Article 23 | B Credit method |
Chapter VI
SPECIAL PROVISIONS
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Article 24 | Non-discrimination |
Article 25 | Mutual agreement procedure |
Article 26 | Exchange of information |
Article 27 | Assistance in the collection of taxes |
Article 28 | Members of diplomatic missions and consular posts |
Article 29 | Territorial extension |
Chapter VII
FINAL PROVISIONS
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Article 30 | E... |