Anhang: OECD-MA 2008
Jahrgang 2010
Auflage 10
ISBN der Online-Version: 978-3-482-61182-7
ISBN der gedruckten Version: 978-3-482-75510-1

Onlinebuch Lehrbuch Internationales Steuerrecht

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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

TITLE OF THE ...

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