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Veranstaltungen
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
About this document ...
© OECD: Last modified: 2003-04-09
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