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...

Lehrbuch Internationales Steuerrecht

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