Double Taxation: OECD Model Convention

Contents

• TITLE OF THE CONVENTION
• PREAMBLE TO THE CONVENTION
• CHAPTER I
  SCOPE OF THE CONVENTION
  • Article 1
    PERSONS COVERED
  • Article 2
    TAXES COVERED
  
  
• CHAPTER II
  DEFINITIONS
  • Article 3
    GENERAL DEFINITIONS
  • Article 4 RESIDENT
  • Article 5
    PERMANENT ESTABLISHMENT
  
  
• CHAPTER III
  TAXATION OF INCOME
  • 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 15
    INCOME FROM EMPLOYMENT
  • Article 16
    DIRECTORS' FEES
  • Article 17
    ARTISTES AND SPORTSMEN
  • Article 19
    GOVERNMENT SERVICE
  • Article 20
    STUDENTS
  • Article 21
    OTHER INCOME
  
  
• CHAPTER IV
  TAXATION OF CAPITAL
  • Article 22
    CAPITAL
  
  
• CHAPTER V
  METHODS FOR ELIMINATION OF DOUBLE TAXATION
  • Article 23 A
    EXEMPTION METHOD
  • Article 23 B
    CREDIT METHOD
  
  
• CHAPTER VI
  SPECIAL PROVISIONS
  • 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
  • Article 30
    ENTRY INTO FORCE
  • Article 31
    TERMINATION
  • TERMINAL CLAUSE
  
  
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