Double Taxation: OECD Model Convention

CHAPTER III
TAXATION OF INCOME

Subsections

• 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