OECD税收协定范本(中英对照文本
税收协定翻译
翻译范围：课本95页—97页4.2 Allocation of taxing rights在OECD范本第10条规定下，接受股息的居民难过有权征税。
来源国也有权征税，但如果接受者是股息的受益所有人的话，所征税款被限制在一定的百分比内。
根据税收协议，在来源国支付的税收可以在居民国得到抵免。
OECD范本第23条为此提供担保。
例子：一个香港的个人居民从卢森堡分得股息。
在香港和卢森堡双边税收协定第10条第1款的规定下，香港可以对这笔收入征税。
但是，卢森堡也有权征税，但是所征税额不能超过收入总额的10%。
在协定第22条的规定下，在卢森堡所征的税款可以在香港征税时进行抵免。
一般来说，来源国的征税权要收到限制。
OECD范本把税权限制到15%。
但是如果接受股息的公司直接持有支付股息公司至少25%以上的股份的话，OECD范本可以把比例减少至5%。
在不同的双边税收协定中有不同的规定，比如接下来的例子。
例子：一个俄罗斯的公司从蒙古利亚取得股息。
根据蒙古利亚和俄罗斯的双边税收协定第10条第2款，来源国可以征收不超过10%的预提税。
如果接受股息的是个人的话本条款也同样适用。
俄罗斯有权征税，但是在蒙古利亚和俄罗斯双边税收协定第24条的规定下，抵免方法必须适用。
如果，，如果在蒙古利亚国内税法中股息收入被豁免的话，俄罗斯也要对这笔收入豁免。
不像OECD范本，UN范本么有规定预提税的任何税率，而是预留了一个通过双边协商达成的百分比。
这个意思，当然没有消除分配的冲突，但是只保持在缔约国的水平。
此外，根据UN范本第10条第2款的规定，直接和间接投资的不同的临界值降低到10%。
如果股息的接受者在缔约国一方居住，同时，支付股息的公司是缔约国另一方的居民，OECD范本第10条才适用。
如果股息来源于接受股息的居民国，那么OECD范本第10条不适用。
股息来源于第三方国家也同样不适用。
例子：一个瑞士个人居民从一家公司分得股息。
这家公司在法国有法律地位，但是实际管理机构在瑞士。
联合国关于发达国家与发展中国家间避免双重征税的协定范本
【标题】联合国关于发达国家与发展中国家间避免双重征税的协定范本【国家与国际组织】联合国【条约分类】税收【条约种类】协定【批准日期】【批准机关】【签订日期】1977.01.01【生效日期】【时效性】现行有效【签订地点】【保存机关】【唯一标志】100669726联合国关于发达国家与发展中国家间避免双重征税的协定范本（1977年颁布）第一章协定范围第一条人的范围本协定适用于缔约国一方或者同时为缔约国双方居民的人。
第二条税种范围一、本协定适用于由缔约国一方、所属行政区或地方当局对所得[和财产]征收的各种税收，不论其征收方式。
二、对全部所得[全部财产]或某种所得[某种财产]征收的所有税收，包括对转让动产或不动产取得的收益征收的税收，对企业支付的工资或薪金总额征收的税收以及对资本增值征收的税收，应视为对所得[和财产]征收的税收。
三、本协定特别适用于下列现行税种：（一）在甲国：（二）在乙国：四、本协定也应适用于本协定签订之日以后增加或代替现行税种的任何相同的或实质相似的税收。
每年年终，缔约国双方主管当局应将各自有关税法变动通知对方。
第二章定义第三条一般定义一、除上下文另有规定的以外，在本协定中：（一）“人”一语包括个人、公司和其他团体；（二）“公司”一语是指法人团体或者在税收上视同法人团体的实体；（三）“缔约国一方企业”和“缔约国另一方企业”的用语分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；（四）“国际运输”一语是指在缔约国一方设有实际管理机构的企业以船舶或飞机经营的运输，但不包括以船舶或飞机仅在缔约国另一方各地之间的经营。
（五）“主管当局”一语是指：1．在甲国：2．在乙国：二、缔约国一方实施本协定时，对未经本协定明确定义的用语，除上下文另有规定的以外，应当具有该国关于适用本协定税种的法律所规定的含义。
第四条居民一、本协定中“缔约国一方居民”一语是指按照该国法律，由于住所、居所、管理场所或其他类似性质的标准，负有纳税义务的人。
oecd 税收协定范本
oecd 税收协定范本税收协定是双方国家之间达成的一项协议，旨在促进国际贸易和投资，并避免双重征税和避税行为。
OECD（经济合作与发展组织）是一个致力于改善全球经济和社会福祉的国际组织，其成员国之间通常会签订税收协定。
下面是一个关于税收协定的范本，供参考：第一部分：范围和目的该协定的目的是避免税收重叠和避税的情况，以促进双方国家之间的经济合作和投资。
双方国家同意通过以下方式实现目标：减免或避免对来自对方国家的收入征收税款，避免双重征税，提供税务合作和信息交换。
第二部分：定义在本协定中，以下术语的定义如下：1. “一方国家”和“另一方国家”指双方签署本协定的国家。
2. “纳税人”指个人、公司或其他组织，受本协定所适用的纳税义务。
3. “企业”指有经营活动的任何组织，包括公司、独资经营者和合伙企业。
第三部分：税收原则1. 税收权：除非另有约定，否则一方国家有权在其领土上征收和收取税款。
2. 避免双重征税：双方国家同意通过以下方式避免双重征税：a. 减免：其中一国在征税时豁免或减免纳税人已在另一国征税的收入。
b. 抵免：其中一国承认纳税人在另一国已纳税的收入，并在计算纳税人应纳税额时进行抵免。
3. 企业所得税：双方国家同意在互相征召企业所得税方面提供一定的豁免和减免规定。
同时，双方同意加强企业所得税的信息交换和合作。
第四部分：税务合作和信息交换1. 税务合作：双方国家同意在税务管理方面进行合作，包括信息交换、税务调查和咨询等。
2. 信息交换：双方国家同意主动和及时地交换有关纳税人的信息，包括税务文件、审计报告和银行账户等。
第五部分：争端解决在双方国家之间产生关于协定解释和执行的争议时，双方同意采取友好的谈判方式解决。
如果在6个月内无法解决争议，双方同意将争议提交仲裁机构进行裁决。
第六部分：协定修订和生效该协定的修订需要双方国家的书面同意，并按照各自国家的法律程序进行。
协定自双方国家完成修订程序后生效，并在生效后起一定期限内实施。
联合国税收协定范本2021中英对照
联合国税收协定范本2021中英对照一、概述联合国税收协定是联合国为促进全球税收合作和避免双重征税而制定的重要文件。
2021年版的联合国税收协定范本中英对照对于各国纳税人、政府和国际组织都具有重要意义。
在全球化、数字化的今天，税收合作和规范已成为全球范围内的热点问题，本文旨在通过对联合国税收协定范本进行中英对照的介绍，帮助读者更好地理解该协定及其重要性。
二、联合国税收协定范本2021中英对照1. 第一部分：范本的目的和范围- 中文：本范本的目的在于促进各国间税收合作，避免双重征税和确保税收协议的正当实施。
- 英文：The purpose of this Model is to assist governments in the drafting of bilateral tax treaties for the purpose of making use of the information cont本人ned in the OECD Model Tax Convention and its Commentary (herei nafter the “OECD Model”).2. 第二部分：定义- 中文：在本范本中，“一方合同方”，指的是签署并履行协议的国家或地区。
- 英文：For the purposes of this Model, the term "Contracting State" means a State or Territory to which the Agreement applies.3. 第三部分：居民- 中文：一个人或团体在一国居住，这个国家即视为其居民国。
- 英文：A person or an entity resident in a Contracting State is deemed to be a resident of that Contracting State.4. 第四部分：课税权- 中文：本范本规定的课税权范围包括个人所得税、企业所得税和其他类别的税收。
中英税收协定
AGREEMENTBETWEENTHE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINAAND THE GOVERNMENT OF THE UNITED KINGDOM OF GREATBRITAIN AND NORTHERN IRELANDFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EV ASION WITH RESPECT TO TAXES ON INCOMEAND ON CAPITAL GAINSThe Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland,Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, Have agreed as follows:Article1PERSONS COVEREDThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article2TAXES COVERED1.This Agreement shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied.2.There shall be regarded as taxes on income and on capital gains all taxes imposed on total income,or on elements of income,including taxes on gains from the alienation of movable or immovable property.3.The existing taxes to which the Agreement shall apply are in particular:a)in China:(i)the individual income tax;(ii)the enterprise income tax;(hereinafter referred to as“Chinese tax”);b)in the United Kingdom:(i)the income tax;(ii)the corporation tax;(iii)the capital gains tax;(hereinafter referred to as“United Kingdom tax”).4.The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to,or in place of, the existing taxes.The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their taxation laws within a reasonable period of time after such changes.Article3GENERAL DEFINITIONS1.For the purposes of this Agreement,unless the context otherwise requires:a)the term“China”means the People’s Republic of China and,when used in ageographical sense,means all the territory of the People’s Republic of China, including its territorial sea,in which the Chinese laws relating to taxation apply,and any area beyond its territorial sea,within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea bed and its sub-soil and superjacent water resources in accordance with international law;b)the term“United Kingdom”means Great Britain and Northern Ireland,including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;c)the terms“a Contracting State”and“the other Contracting State”mean Chinaor the United Kingdom as the context requires;d)the term“person”includes an individual,a company and any other body ofpersons;e)the term“company”means any body corporate or any entity which is treatedas a body corporate for tax purposes;f)the terms“enterprise of a Contracting State”and“enterprise of the otherContracting State”mean,respectively,an enterprise carried on by a resident ofa Contracting State and an enterprise carried on by a resident of the otherContracting State;g)the term“international traffic”means any transport by a ship or aircraftoperated by an enterprise of a Contracting State,except when the ship or aircraft is operated solely between places in the other Contracting State;h)the term“competent authority”means,in the case of China,the StateAdministration of Taxation or its authorised representative,and in the case of the United Kingdom,the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative;i)the term“national”means:(i)in relation to China,any individual who under the law in China possessesChinese nationality;and any legal person,partnership or other body ofpersons deriving its status as such from the law in force in China;(ii)in relation to the United Kingdom,any British citizen,or any British subject not possessing the citizenship of any other Commonwealth countryor territory,provided he has the right of abode in the United Kingdom;andany legal person,partnership,association or other entity deriving its statusas such from the laws in force in the United Kingdom.2.As regards the application of the Agreement at any time by a Contracting State,any term not defined therein shall,unless the context otherwise requires,have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Agreement applies,any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article4RESIDENT1.For the purposes of this Agreement,the term“resident of a Contracting State”means any person who,under the laws of that State,is liable to tax therein by reason of his domicile,residence,place of incorporation,place of management or any other criterion of a similar nature,and also includes that State and any political subdivision or local authority thereof.This term,however,does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.2.Where by reason of the provisions of paragraph1an individual is a resident of both Contracting States,then his status shall be determined as follows:a)he shall be deemed to be a resident only of the State in which he has apermanent home available to him;if he has a permanent home available to him inboth States,he shall be deemed to be a resident only of the State with which his personal and economic relations are closer(centre of vital interests);b)if the State in which he has his centre of vital interests cannot be determined,or if he does not have a permanent home available to him in either State,he shall be deemed to be a resident only of the State in which he has an habitual abode;c)if he has an habitual abode in both States or in neither of them,he shall bedeemed to be a resident only of the State of which he is a national;d)if he is a national of both States or of neither of them,the competentauthorities of the Contracting States shall settle the question by mutual agreement.3.Where by reason of the provisions of paragraph1a person other than an individual is a resident of both Contracting States,then it shall be deemed to be a resident only of the State in which its place of effective management is situated.Article5PERMANENT ESTABLISHMENT1.For the purposes of this Agreement,the term“permanent establishment”means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2.The term“permanent establishment”includes especially:a)a place of management;b)a branch;c)an office;d)a factory;e)a workshop;f)a mine,an oil or gas well,a quarry or any other place of extraction of naturalresources;andg)an installation or structure used for the exploration or exploitation of naturalresources.3.The term“permanent establishment”likewise encompasses:a)a building site,a construction,assembly or installation project or supervisoryactivities in connection therewith,but only where such site,project or activities continue for a period of more than12months;b)the furnishing of services,including consultancy services,by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue(for the same or a connected project) within a Contracting State for a period or periods aggregating more than183days in any twelve-month period commencing or ending in the fiscal year concerned.4.Notwithstanding the preceding provisions of this Article,the term“permanent establishment”shall be deemed not to include:a)the use of facilities solely for the purpose of storage,display or delivery ofgoods or merchandise belonging to the enterprise;b)the maintenance of a stock of goods or merchandise belonging to the enterprisesolely for the purpose of storage,display or delivery;c)the maintenance of a stock of goods or merchandise belonging to the enterprisesolely for the purpose of processing by another enterprise;d)the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise or of collecting information,for the enterprise;e)the maintenance of a fixed place of business solely for the purpose of carryingon,for the enterprise,any other activity of a preparatory or auxiliary character;f)the maintenance of a fixed place of business solely for any combination ofactivities mentioned in sub-paragraphs a)to e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5.Notwithstanding the provisions of paragraphs1and2,where a person—other than an agent of an independent status to whom paragraph6applies—is acting on behalf of an enterprise and has,and habitually exercises,in a Contracting State an authority to conclude contracts on behalf of the enterprise,that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise,unless the activities of such person are limited to those mentioned in paragraph4which,if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6.An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker,general commission agent or any other agent of an independent status,provided that such persons are acting in the ordinary course of their business.However,when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise,and conditions are made or imposedbetween that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises,he will not be considered an agent of an independent status within the meaning of this paragraph.7.The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State,or which carries on business in that other State(whether through a permanent establishment or otherwise),shall not of itself constitute either company a permanent establishment of the other.Article6INCOME FROM IMMOVABLE PROPERTY1.Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry)situated in the other Contracting State may be taxed in that other State.2.The term“immovable property”shall have the meaning which it has under the law of the Contracting State in which the property in question is situated.The term shall in any case include property accessory to immovable property,livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting landed property apply,usufruct of immovable property and rights to variable or fixed payments as consideration for the working of,or the right to work, mineral deposits,sources and other natural resources.Ships and aircraft shall not be regarded as immovable property.3.The provisions of paragraph1shall apply to income derived from the direct use, letting,or use in any other form of immovable property.4.The provisions of paragraphs1and3shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article7BUSINESS PROFITS1.The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.If the enterprise carries on business as aforesaid,the profits of the enterprise may be taxed in the other State,but only so much of them as is attributable to that permanent establishment.2.Subject to the provisions of paragraph3,where an enterprise of a Contracting Statecarries on business in the other Contracting State through a permanent establishment situated therein,there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3.In determining the profits of a permanent establishment,there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment,including executive and general administrative expenses so incurred,whether in the State in which the permanent establishment is situated or elsewhere.4.Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts,nothing in paragraph2shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary.The method of apportionment adopted shall, however,be such that the result shall be in accordance with the principles contained in this Article.5.No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6.For the purposes of the preceding paragraphs,the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7.Where profits include items of income or capital gains which are dealt with separately in other Articles of this Agreement,then the provisions of those Articles shall not be affected by the provisions of this Article.Article8SHIPPING AND AIR TRANSPORT1.Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.2.For the purposes of this Article,profits from the operation of ships or aircraft in international traffic include:a)profits from the rental on a bare boat basis of ships or aircraft;andb)profits from the use,maintenance or rental of containers(including trailersand related equipment for the transport of containers)used for the transport of goods or merchandise;where such rental or such use,maintenance or rental,as the case may be,is incidental to the operation of ships or aircraft in international traffic.3.The provisions of paragraph1shall also apply to profits from the participation in a pool,a joint business or an international operating agency,but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.4.Nothing in this Agreement shall affect the provisions of the Agreement between the Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the Reciprocal Avoidance of Double Taxation on Revenues arising from the Business of Air Transport,signed at Beijing on10March1981,to the extent that they have effect as regards taxes to which this Agreement applies.However,where any greater relief for such taxes is afforded by any provision of this Agreement,that provision shall apply.Article9ASSOCIATED ENTERPRISES1.Wherea)an enterprise of a Contracting State participates directly or indirectly in themanagement,control or capital of an enterprise of the other Contracting State,orb)the same persons participate directly or indirectly in the management,controlor capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises,then any profits which would,but for those conditions,have accrued to one of the enterprises,but,by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly.2.Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises,then that other State shall make an appropriateadjustment to the amount of the tax charged therein on those profits.In determining such adjustment,due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall,if necessary,consult each other.Article10DIVIDENDS1.Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2.However,such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State,but if the beneficial owner of the dividends is a resident of the other Contracting State,the tax charged shall not exceed:a)5per cent of the gross amount of the dividends if the beneficial owner is acompany which holds directly or indirectly at least25per cent of the capital of the company paying the dividends;b)15per cent of the gross amount of the dividends where those dividends arepaid out of income or gains derived directly or indirectly from immovable property within the meaning of Article6by an investment vehicle which distributes most of this income or gains annually and whose income or gains from such immovable property is exempted from tax;c)10per cent of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3.Notwithstanding the provisions of paragraphs1and2,dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State if the beneficial owner of the dividend is the Government of that other Contracting State or any of its institutions;or other entity the capital of which is wholly-owned directly or indirectly by the Government of that other Contracting State.4.The term“dividends”as used in this Article means income from shares,or other rights,not being debt-claims,participating in profits,as well as income from other corporate rights and any other item which,under the laws of the Contracting State ofwhich the company paying the dividend is a resident,is treated as a dividend or distribution of a company.5.The provisions of paragraphs1and2shall not apply if the beneficial owner of the dividends,being a resident of a Contracting State,carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.6Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State,that other State may not impose any tax on the dividends paid by the company,except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State,nor subject the company’s undistributed profits to a tax on the company’s undistributed profits,even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State.7.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.Article11INTEREST1.Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2.However,such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State,but if the beneficial owner of the interest is a resident of the other Contracting State,the tax so charged shall not exceed10per cent of the gross amount of the interest.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3.Notwithstanding the provisions of paragraph2,interest arising in a Contracting State and derived by the Government of the other Contracting State,a political sub-division or local authority thereof,the Central Bank of that other Contracting State or any agency of,or entity wholly owned by,that Government,or by any other resident of that other Contracting State with respect to debt-claims of that resident which are financed,guaranteed or insured by the Government of that otherContracting State,a political sub-division or local authority thereof,the Central Bank of that other Contracting State or any agency of,or entity wholly owned by,that Government,shall be exempt from tax in the first-mentioned Contracting State.4.The term“interest”as used in this Article means income from debt-claims of every kind,whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits,and in particular,income from government securities and income from bonds or debentures,including premiums and prizes attaching to such securities,bonds or debentures.Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.The term shall not include any item which is treated as a dividend under the provisions of Article10of this Agreement.5.The provisions of paragraphs1,2and3shall not apply if the beneficial owner of the interest,being a resident of a Contracting State,carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.6.Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.Where,however,the person paying the interest,whether he is a resident of a Contracting State or not,has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred,and such interest is borne by such permanent establishment or fixed base,then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7.Where,by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,the amount of the interest paid exceeds,for whatever reason,the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-mentioned amount.In such case,the excess part of the payments shall remain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Agreement.8.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.Article12ROYALTIES1.Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2.However,such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State,but if the beneficial owner of the royalties is a resident of the other Contracting State,the tax so charged shall not exceed:a)in the case of royalties referred to in sub-paragraph a)of paragraph3,10percent of the gross amount of the royalties;andb)in the case of royalties referred to in sub-paragraph b)of paragraph3,10percent of the adjusted amount of the royalties.For the purpose of thissub-paragraph“the adjusted amount”means60per cent of the gross amountof the royalties.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.3.The term“royalties”as used in this Article means:a)payments of any kind received as a consideration for the use of,or the right touse,any copyright of literary,artistic or scientific work including cinematograph films,or films or tapes for radio or television broadcasting,any patent,trade mark, design or model,plan,secret formula or process,or for information(know-how) concerning industrial,commercial or scientific experience;andb)payments of any kind received as a consideration for the use of,or the right touse,industrial,commercial,or scientific equipment.4.The provisions of paragraphs1and2shall not apply if the beneficial owner of the royalties,being a resident of a Contracting State,carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.5.Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State.Where,however,the person paying the royalties, whether he is a resident of a Contracting State or not,has in a Contracting State apermanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred,and such royalties are borne by such permanent establishment or fixed base,then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.6.Where,by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,the amount of the royalties paid exceeds,for whatever reason,the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-mentioned amount.In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Agreement.7.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the right in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.Article13CAPITAL GAINS1.Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article6and situated in the other Contracting State may be taxed in that other State.2.Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services,including such gains from the alienation of such a permanent establishment(alone or with the whole enterprise)or of such fixed base,may be taxed in that other State.3.Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic by the enterprise,or of containers used in international traffic,or of movable property pertaining to the operation or use of such ships,aircraft or containers,shall be taxable only in that State.4.Gains derived by a resident of a Contracting State from the alienation of shares deriving more than50%of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.5.Gains derived by a resident of a Contracting State from the alienation of shares in a company which is a resident of the other Contracting State may be taxed in that other。
中美税收协定
中美税收协定中美税收协定(中英文对照)UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION 建议：与美国企业公司签订合同前必读1984年4月30日北京签订，1986年5月10日第二份协定签订，7月24日美方批准，10月22日交换文本，1987年1月1日生效。
Agreement And Related Protocol Signed at Beijing on April 30, 1984; Second Protocol Signed at Beijing on May 10, 1986; Ratification Advised by The Senate of The United States of America on July 24, 1986; Instruments of Ratification Exchanged on October 22,1986; Entered into Force on January 1, 1987.条款目录 TABLE OF ARTICLESArticle 1-------------------涉税人Persons CoveredArticle 2-------------------税种 Taxes CoveredArticle 3-------------------定义 DefinitionsArticle 4-------------------居民 ResidenceArticle 5-------------------常设机构 Permanent Establishment Article 6-------------------不动产所得Income from Real PropertyArticle 7-------------------经营利润 Business ProfitsArticle 8-------------------关联企业 Related EnterprisesArticle 9-------------------股息 DividendsArticle 10------------------利息 InterestArticle 11------------------特许使用费 RoyaltiesArticle 12------------------收益 GainsArticle 13------------------个人劳务收入Independent Personal ServicesArticle 14-------------------雇佣报酬Dependent PersonalServicesArticle 15------------------ 董事费Directors’ FeesArticle 16-------------------艺术与体育活动所得Artistes and AthletesArticle 17-------------------退休金与养老金Pensions and AnnuitiesArticle 18-------------------政府雇员与退休金Government Employees and PensionsArticle 19-------------------教学与学术所得Teachers, Professors and ResearchersArticle 20------------------学生与培训所得Students and TraineesArticle 21-------------------其他收入 Other IncomeArticle 22-------------------避免双重征税Elimination of Double TaxationArticle 23-------------------非歧视 NondiscriminationArticle 24-------------------共同协议 Mutual AgreementArticle 25-------------------交换信息 Exchange of Information Article 26-------------------外交事务 Diplomats and Consular OfficersArticle 27--------------------生效 Entry into ForceArticle 28--------------------中止效力 T erminationProtocol 1--------------------协定书 of 30 April, 1984一、协定中华人民共和国政府和美利坚合众国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：The Government of the United States of America and the Government of the People's Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income,Have agreed as follows:第一条本协定适用于缔约国一方或者双方居民的人。
oecd协定范本注释
oecd协定范本注释OECD（经济合作与发展组织）制定了一系列关于税收的标准和协定，包括关于避免双重征税和防止逃税的协定。
本文将解释OECD协定范本的一些重要注释和术语。
一、双重征税协定（Double Taxation Conventions）双重征税协定是两个国家之间的协议，旨在避免他们的税法重叠或相互矛盾，从而防止同一事务在两个国家之间被征税。
该协定确定了应该由哪个国家征税，如何避免重复征税以及如何解决争议。
1. 税收权税收权是指一个国家对居民和企业征税的权力。
税收权经常成为解决避免双重征税问题的关键。
OECD协定范本规定，税收权应基于以下原则确定：（1）居民国原则：一个国家可以对其居民和企业的全球收入进行征税。
（3）共同原则：双方国家可以共同协商决定征税权归属。
2. 避免双重征税为防止双重征税，OECD协定范本制定了以下两种方法：（1）免税：一方国家放弃对某些收入征税权。
（2）抵免：一方国家对被另一国征税的收入提供减免税额，以避免重复征税。
3. 争议解决如果两个国家对同一事务征税，或者存在其他税务问题，协定范本规定了以下两种方式来解决争议：（1）协商：双方国家的政府之间协商解决问题。
（2）仲裁：如果协商不能解决争议，可以通过第三方仲裁来解决。
仲裁决定是终局性的，并且在涉及贸易、税收和投资的国际关系中广泛使用。
二、税收情报交流协定（Tax Information Exchange Agreements）税收情报交流协定是两个国家之间的协议，旨在提高信息共享和合作，以加强防止逃税和避免双重征税的能力。
OECD协定范本有关税收情报交流的规定包括以下内容：1. 信息范围一般来说，该协定规定的信息包括与税收有关的全部信息。
包括但不限于个人和企业的财务记录、银行账户、股份和证券持有信息等。
2. 信息披露条件相关各方信息披露必须严格遵循法律程序和适用的保密规定。
国家必须根据法律条款和程序落实信息共享义务。
2005年OECD税收协定范本(中英对照文本
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(i) (in State A): ................................
(ii) (in State B): ................................
g) the term "national", in relation to aContractingState, means:
Article 1
PERSONS COVERED
This Convention shall apply to persons who are residents of one or both of theContracting States.
Article 2
TAXES COVERED
1. This Convention shall apply to taxes on income and on capital imposed on behalfof aContractingStateor of its political subdivisions or local authorities, irrespective of themanner in which they are levied.
CHAPTER II
DEFIERAL DEFINITIONS
1. For the purposes of this Convention, unless the context otherwise requires:
a) the term "person" includes an individual, a company and any other body ofpersons;
Art. 23 B Credit method
CHAPTERVI
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. 20 Students
Art. 21 Other income
CHAPTERIV
Taxation of capital
Art. 22 Capital
CHAPTERV
Methods for elimination of double taxation
Art.23 AExemption method
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
d) the terms "enterprise of a Contracting State" and "enterprise of the other ContractingState" mean respectively an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the other Contracting State;
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
MODEL CONVENTION
WITH RESPECT TO TAXES
ON INCOME AND ON CAPITAL
TITLE ANDPREAMBLE
CHAPTERI
Scope of the Convention
Art. 1 Persons Covered
Art. 2 Taxes covered
2. The Preamble of the Convention shall be drafted in accordance with the constitutionalprocedure of both Contracting States.
CHAPTER I
SCOPE OF THE CONVENTION
2. There shall be regarded as taxes on income and on capital all taxes imposed ontotal income, on total capital, or on elements of income or of capital, including taxes ongains from the alienation of movable or immovable property, taxes on the total amounts ofwages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) (in State A): ..........................................
b) (in State B): ..........................................
Article 4
RESIDENT
1. For the purposes of this Convention, the term "resident of a Contracting State"means any person who, under the laws of that State, is liable to tax therein by reason of hisdomicile, residence, place of management or any other criterion of a similar nature, andalso includes that State and any political subdivision or local authority thereof. This term,however, does not include any person who is liable to tax in that State in respect only ofincome from sources in that State or capital situated therein.
CHAPTERII
Definitions
Art. 3 General definitions
Art. 4 Resident
Art. 5 Permanent establishment
CHAPTERIII
Taxation of income
Art. 6 Income from immovable property
Art. 28 Members of diplomatic missions and consular posts
Art. 29 Territorial extension
CHAPTERVII
Final provisions
Art. 30 Entry into force
Art. 31 Termination
b) the term "company" means any body corporate or any entity that is treated as abody corporate for tax purposes;
c) the term "enterprise" applies to the carrying on of any business;
(i) any individual possessing the nationality or citizenship of thatContractingState; and
(ii) any legal person, partnership or association deriving its status as such fromthe laws in force in thatContractingState;
e) the term "international traffic" means any transport by a ship or aircraft operatedby an enterprise that has its place of effective management in aContractingState,except when the ship or aircraft is operated solely between places in the otherContractingState;