OECD税收协定范本(中英对照文本

1、MODEL CONVENTIONWITH RESPECT TO TAXES ON INCOME AND ON CAPITAL经济合作与发展组织关于对所得和财产征税的协定范本TITLE ANDP REAMBLE标题和序言CHAPTERIScope of the Convention第一章 协定范围Art. 1 Persons Covered第一条人的范围Art. 2 Taxes covered第二条税种范围CHAPTERI I第二章 定义Definitions第三条一般定义Art. 3 General definitions第四条居民Art. 4 Resident第五条常设机构Art. 5 Pe

2、rmanent establishmentCHAPTERI II第三章 对所得的征税Taxation of income第六条 不动产所得Art. 6 Income from immovable property第七条营业利润Art. 7 Business profits第八条船运，内河运输和空运Art. 8 Shipping, inland waterways transport and air第九条联属企业transport第十条股息利息Art. 9 Associated enterprises第十一条Art. 10 Dividends第十二条特许权使用费Art. 11 Interest第

3、十三条财产收益Art. 12 Royalties第十四条独立个人劳务（已删除）Art. 13 Capital gains第十五条受雇所得Art. 14 DeletedArt. 15 Income from employmentArt. 16 Directors feesArt. 17 Artistes and sportsmenArt. 18 PensionsArt. 19 Government ServiceArt. 20 StudentsArt. 21 Other incomeCHAPTERI VTaxation of capitalArt. 22 CapitalCHAPTERVMetho

4、ds for elimination of double taxationArt. 23 A Exemption methodArt. 23 B Credit methodCHAPTERV ISpecial provisionsArt. 24 Non-discriminationArt. 25 Mutual agreement procedureArt. 26 Exchange of informationArt. 27 Assistance in the collection of taxesArt. 28 Members of diplomatic missions and consula

5、r postsArt. 29 Territorial extensionCHAPTERV IIFinal provisions第十六条 董事费第十七条 表演家和运动员第十八条 退休金第十九条 政府服务第二十条 学生第二十一条 其他所得第四章 对财产的征税第二十二条 财产第五章 避免双重征税的方法第二十三条 A 免税方法第二十三条 B 抵免方法第六章 特别规定第二十四条 无差别待遇第二十五条 相互协商程序第二十六条 情报交换第二十七条 税款征收协助第二十八条 外交使团和领事馆的成员第二十九条 区域的扩大第七章 最后规定第三十条 生效第三十一条 终止Art. 30 Entry into force

6、Art. 31 TerminationTITLE OF THE CONVENTIONConvention between (State A) and (State B) with respect to taxes on income and on capital PREAMBLE TO THE CONVENTION1. States wishing to do so may follow the widespread practice of including in the title a reference to either the avoidance of double taxation

7、 or to both the avoidance of double taxation and the prevention of fiscal evasion.2. The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States.CHAPTER ISCOPE OF THE CONVENTIONArticle 1PERSONS COVEREDThis Convention shall apply to perso

8、ns who are residents of one or both of the Contracting States.Article 2TAXES COVERED协定标题 甲国与乙国关于所得和财产的税收协定 1协定序言 2注 1. 各国可根据国际通行做法在标题中加上 “避 免双重征税”或同时加上“避免双重征税”和 “防止偷逃税”的字眼。注 2. 协定序言应按照缔约国双方的宪法程序加 以草拟。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缔约国双方居 民的人。第二条 税种范围一、本协定适用于缔约国一方、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

9、部所得、 全部财产或者某些项目所得、 某些项目财产征收的所有税收，包括对转让动1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income an

10、d on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.3. Th

11、e existing taxes to which the Convention shall apply are in particular:a) (in State A): b) (in State B): 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxe

12、s. The competent authorities of the Contracting States shall notify each other of any significant changes that have 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，都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 各种税收。缔约国双方主管当局应相互将各自 税法所作出的重要变动情况通知对方。第二章 定义第

13、三条 一般定义一、除上下文另有解释的以外，在本协定中：（一）“人” 一语包括个人、 公司和其他团体；（二）“公司”一语是指任何法人团体或者任何在税收上视同法人团体的实体；been made in their taxation laws.CHAPTER II DEFINITIONSArticle 3GENERAL DEFINITIONS1. For the purposes of this Convention, unless the context otherwise requires:a) the term person includes an individual, a company a

14、nd any other body of persons;b) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes;c) the term enterprise applies to the carrying onof any business;d) the terms enterprise of a Contracting State and enterprise of the other Contracting State m

15、ean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;e) the term international traffic means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in

16、 a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;（三）“企业”一语指开展任何营业活动；（四）“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；（五）“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；（六）“主管当局”一语是指：1在甲国：2在乙国：（七）缔约国一方

17、的“国民”一语是指：1任何具有该缔约国国籍或公民身份的个 人；2任何根据该缔约国现行法律而设立的法 人、合伙企业或团体。（八）“营业”一语包括从事专业性劳务或其它独立性活动。二、缔约国一方在任何时候实施本协定时，对于未经本协定明确定义的用语，除上下文另有f) the term competent authority means:(i) (in State A): (ii) (in State B): g) the term national, in relation to a Contracting State, means:(i) any individual possessing the

18、nationality or citizenship of that Contracting State; and(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;h) the term business includes the performance of professional services and of other activities of an independent cha

19、racter.2. As regards the application of the Convention 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 the Convention applies, a

20、ny meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article 4要求的以外，应当具有该国当时适用于本协定的税种的法律所规定的含义，此用语在该国有 效适用的税法上的含义优先于在该国其他法律 上的含义。第四条 居民一、在本协定中， “缔约国一方居民”一语是指 按照该缔约国法律，由于住所、居所、管理机 构所在地，或者其他类似性质的标准，在该缔 约国负有纳税义务的人，也包括该缔约国本身、 其

21、所属行政区或地方当局。但是，这一用语不 包括仅由于来源于该缔约国的所得或位于该缔 约国的财产在该缔约国负有纳税义务的人。二、由于第一款的规定，同时是缔约国双方居 民的个人，其身份的确定应按以下规则进行：（一）应认为是其有永久性住所所在缔约国 的居民；如果在缔约国双方同时有永久性住所， 应认为仅是与其个人和经济关系更密切（重要常设机构 ”一语特别包括：b) if the State in which he has his centre of vitalRESIDENT1. For the purposes of this Convention, the term resident of a Co

22、ntracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, 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

23、, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows

24、:a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both 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 in

25、terests);利益中心）所在缔约国的居民；（二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应 认为仅是其有习惯性居处所在国的居民；（三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为仅是其国民所属缔约国的居民；（四）如果其同时是缔约国双方的国民，或者不是缔约国任何一方的国民，缔约国双方主管 当局应通过相互协商解决。三、由于第一款的规定，除个人以外，同时为 缔约国双方居民的人，应认为仅是其 实际 管理 机构所在缔约国的居民。第五条 常设机构一、在本协定中， “常设机构 ”一语是指企业进行全部或部分营业的固定营业场所。interests cannot be

26、determined, or ifhe has not 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 be deemed to be a resident only of the State of which h

27、e is a national;d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph1 a person other than an individual is a resident of both Contracting States

28、, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.Article 5PERMANENT ESTABLISHMENT1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is

29、wholly or partly carried on.2. The term permanent establishment includes（一）管理场所；（二）分支机构；（三）办事处；（四）工厂；（五）作业场所；（六）矿场、油井或气井、采石场或者其他开采自然资源的场所。三、“常设机构 ”一语包括建筑工地， 建筑或安装 工程，但仅以该工地、建筑、工程连续 12 个月 以上为限。四、虽有本条上述 各项 规定， “常设机构 ”一语应 认为不包括：（一）专为储存、陈列或者交付本企业货 物或者商品的目的而使用的设施；（二）专为储存、陈列或者交付的目的而 保存本企业货物或者商品的库存；（三）专为另一

30、企业加工的目的而保存 本企业货物或者商品的库存；（四）专为本企业采购货物或者商品，或 者收集情报的目的而设有的固定 营业场所；（五）专为本企业进行任何其他准备性 或者辅助性活动的目的而设有的 固定营业场所； especially:a) a place of management;b) a branch;c) an office;d) a factory;e) a workshop, andf) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.3. A build

31、ing site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.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

32、 of storage, display or delivery of goods or merchandise belonging to the enterprise;b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;c) the maintenance of a stock of goods or merchandise belonging to the enterpr

33、ise solely for the purpose of processing by another enterprise;d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or（六）专为本款第（一）项至第（五）项 活动的结合而设有的固定营业场所，如果这种 结合使该固定营业场所的全部活动属于准备性 质 或辅助性质。五、虽有第一款和第二款的规定，如果一个人 （适用第六款的独立地位代理人除外）在缔约 国一方代表缔约国另一方的企业进行活动，有 权以该企业的名义签订合同

34、并经常行使这种权 力，对于此人为该企业所进行的任何活动，应 认为该企业在该缔约国一方设有常设机构，除 非此人的活动限于第四款提及的活动，根据该 款的规定，这些活动即使是通过固定营业场所 进行，也不会使得该固定营业场所成为常设机 构。六、一个企业仅通过经纪人、一般佣金代理人或者任何其他独立地位代理人在缔约国一方进行营业，而这些代理人又按常规进行其本身业merchandise or of collecting information, for the务的，应不认为在该国设有常设机构。enterprise;e) the maintenance of a fixed place of business

35、solely for the purpose of carrying on,for theenterprise, any other activity of a preparatory or七、缔约国一方居民公司，控制或被控制于缔auxiliary character;约国另一方居民公司或者在该缔约国另一方进f) the maintenance of a fixed place of business行营业的公司（不论是否通过常设机构） ，此项solely for any combination of activities mentioned事实不能据以使任何一公司构成另一公司的常in sub

36、paragraphs a) to e), provided that the overall设机构。activity of the fixed place of business resulting fromthis combination is of a preparatory or auxiliarycharacter.第三章 对所得的征税5. Notwithstanding the provisions of paragraphs 1第六条 不动产所得and 2, where a person other than an agent of anindependent status to

37、whom paragraph 6 applies一、缔约国一方居民从位于缔约国另一方的不 is acting on behalf of an enterprise and has, and动产取得的所得（包括农业或林业所得） ，可以habitually exercises, in a Contracting State an在缔约国另一方征税。authority to conclude contracts in the name of theenterprise, that enterprise shall be deemed to have二、“不动产”一语应具有财产所在地的缔约国a per

38、manent establishment in that State in respect法律所规定的含义。该用语在任何情况下应包of any activities which that person undertakes for括附属于不动产的财产、农业和林业所使用的the enterprise, unless the activities of such person牲畜和设备，一般法律有关地产规定所适用的are limited to those mentioned in paragraph 4权利，不动产的用益权和由于开采或有权开采which, if exercised through

39、a fixed place of矿藏、水源与其他自然资源而取得固定或不固business, would not make this fixed place of定的收入的权利。船舶、船只和飞机不应视为business a permanent establishment under the不动产。provisions of that paragraph.6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on

40、business in that 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.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company w

41、hich 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.CHAPTER IIITAXATION OF INCOMEArticle 6INCOME FROM IMMOVAB

42、LE PROPERTY1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other三、第一款的规定也应适用于从直接使用、出租或以其他任何形式使用不动产取得的所得。四、第一款和第三款的规定也 应 适用于企业的 不动产所得。第七条 营业利润一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过

43、设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约 国另一方征税，但应仅以可归属于该常设机构 的利润为限。二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分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

44、 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 ri

45、ghts to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct us

46、e, letting, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.Article 7BUSINESS PROFITS1. The profits of an enterprise of a Contracting 设企业，并完全独立地同其所隶属的企业进行 交易，该常设机构可能得到的利润在缔约国各 方应归属于该常设机构。三、

47、在确定常设机构的利润时，应当允许扣除 为常设机构所发生的各项费用，包括行政和一 般管理费用，不论其发生于该常设机构所在国 或者其他任何地方。四、如果缔约国一方习惯于以企业总利润按一 定比例分配给所属各单位的方法来确定常设机 构的利润，则第二款规定并不妨碍该缔约国按 这种习惯分配方法确定其应税利润。但是，采 用的分配方法所得到的结果，应与本条所规定 的原则一致。五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。State shall be taxable only in that State unless the enterprise carries on business i

48、n 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

49、 of paragraph 3, where an enterprise of a Contracting State carries 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

50、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 d

51、eductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent 六、在上述各款中，除有适当的和充分的理由 需要变动外，每年应采用相同的方法确定属于 常设机构的利润。七、利润中如果包含本协定其他各条单独规定 的所得项目时，本条规定不应影响其他各条的 规定。第八条 船

52、运、内河运输和空运一、以船舶或飞机从事国际运输取得的利润， 应仅在企业实际管理机构所在缔约国征税。二、以船只从事内河运输取得的利润，应仅在 企业实际管理机构所在缔约国征税。三、如果船运企业或内河运输企业的实际管理机构设在船舶或船只上，应以船舶或船只母港 所在缔约国为所在国；或如果没有母港，应以 船舶或船只经营者为 其 居民的缔约国为所在 国。establishment is situated or elsewhere.四、第一款的规定也 应 适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。4. Insofar as it has been customary in a Contra

53、ctingState to determine the profits to be attributed to a第九条 联属企业permanent establishment on the basis of anapportionment of the total profits of the enterprise一、当：to its various parts, nothing in paragraph 2 shall（一）缔约国一方企业直接或间接参与缔约国preclude that Contracting State from determining另一方企业的管理、控制或资本，或者，t

54、he profits to be taxed by such an apportionment（二）同一人直接或间接参与缔约国一方企业as may be customary; the method of和缔约国另一方企业的管理、控制或资本，apportionment adopted shall, however, be such并且，在上述任何一种情况下，两个企业之that the result shall be in accordance with the间 在 商业或财务关系 中达成或施加的交易条件principles contained in this Article.不同于独立企业之间

55、 达成 的交易 条件，此时，本应由其中一个企业取得，但由于这些 条件 而5. No profits shall be attributed to a permanent没有取得的利润，可以计入该企业的利润，并establishment by reason of the mere purchase by据以征税。that permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs,the profits to be attribu

56、ted to the permanentestablishment shall be determined by the same二、当缔约国一方将缔约国另一方已征税的企method year by year unless there is good and业利润，计入该缔约国一方企业的利润内并加sufficient reason to the contrary.以征税，且如果该被计入的利润在这两个企业之间 达成的交易条件 是独立企业之间 的交易条7. Where profits include items of income which are件时本应由首先提及的缔约国的企业取得时，deal

57、t with separately in other Articles of this该缔约国另一方应对这部分利润已征收的税额Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.Article 8SHIPPING, INLAND WATERWAYS TRANSPORTA ND AIR TRANSPORT1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the pla