komuOECD税收协定范本(中英对照文本

2021年1月19日发(作者：纪念)


MODEL CONVENTION
WITH 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









标题和序言

T
ITLE AND
P
REAMBLE

C
HAPTER
I
第一章

协定范围

Scope of the Convention
第一条

人的范围

Art. 1 Persons Covered
第二条

税种范围


Art. 2 Taxes covered
第二章

定义

C
HAPTER
II
第三条

一般定义

Definitions
第四条

居民

Art. 3 General definitions
第五条

常设机构

Art. 4 Resident

Art. 5 Permanent establishment
第三章

对所得的征税

C
HAPTER
III
第六条

不动产所得

Taxation of income
第七条

营业利润

Art. 6 Income from immovable property
第八条

船运，内河运输和空运

Art. 7 Business profits
第九条

联属企业

Art. 8 Shipping, inland waterways transport and air
第十条

股息

transport
第十一条

利息

Art. 9 Associated enterprises
第十二条

特许权使用费

Art. 10 Dividends
第十三条

财产收益

Art. 11 Interest
第十四条

独立个人劳务（已删除）

Art. 12 Royalties
第十五条

受雇所得

Art. 13 Capital gains
第十六条

董事费

Art. 14 [Deleted]
第十七条

表演家和运动员

Art. 15 Income from employment
第十八条

退休金

Art. 16 Directors’ fees

第十九条

政府服务

Art. 17 Artistes and sportsmen
第二十条

学生

Art. 18 Pensions
第二十一条

其他所得

Art. 19 Government Service

Art. 20 Students

Art. 21 Other income
第四章

对财产的征税

C
HAPTER
IV
第二十二条

财产

Taxation of capital
第五章

避免双重征税的方法

Art. 22 Capital
第二十三条
A
免税方法

C
HAPTER
V
第二十三条
B
抵免方法

Methods for elimination of double taxation

Art. 23 A Exemption method

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word

第六章

特别规定

C
HAPTER
VI
第二十四条

无差别待遇

Special provisions
第二十五条

相互协商程序

Art. 24 Non- discrimination
第二十六条

情报交换

Art. 25 Mutual agreement procedure
第二十七条

税款征收协助

Art. 26 Exchange of information
第二十八条

外交使团和领事馆的成员

Art. 27 Assistance in the collection of taxes
第二十九条

区域的扩大

Art.
28
Members
of
diplomatic
missions
and

consular posts

Art. 29 Territorial extension
第七章

最后规定

C
HAPTER
VII
第三十条

生效

Final provisions
第三十一条

终止

Art. 30 Entry into force

Art. 31 Termination










Art. 23 B Credit method
TITLE OF THE CONVENTION
Convention between (State A) and (State B)
with respect to taxes on income and on capital
1
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。

PREAMBLE TO THE CONVENTION
2


1.
States
wishing
to
do
so
may
follow
the
widespread
practice of including in the title a reference to either the
avoidance of double taxation 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 I
SCOPE OF THE CONVENTION
Article 1
PERSONS COVERED
This
Convention
shall
apply
to
persons
who
are
residents of one or both of the Contracting States.

Article 2
TAXES COVERED
1. This
Convention
shall
apply
to
taxes
on
income
and
on
capital
imposed
on
behalf
of
a
Contracting
编辑版
word
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
and
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. The 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 taxes. The competent
authorities
of
the
Contracting
States
shall
notify
each other of any significant changes that have been
made in their taxation laws.


二、

对全部所 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
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）< br>“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；



（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；





CHAPTER II
DEFINITIONS
Article 3
GENERAL DEFINITIONS
1.
For
the
purposes
of
this
Convention,
unless
the
context otherwise requires:
a
)
the
term

includes
an
individual,
a
company and any other body of persons;
b
) the term
any entity that is treated as a body corporate for tax
purposes;
c
) the term
any business;
d
) the terms

of
the
other
Contracting
State
mean
respectively an enterprise carried on by a resident of
编辑版
word
a Contracting State and an enterprise carried on by a
resident of the other Contracting State;
e
)
the
term

traffic
means
any
transport
by
a
ship
or
aircraft
operated
by
an
enterprise that has its place of effective management
in
a
Contracting
State,
except
when
the
ship
or
aircraft
is
operated
solely
between
places
in
the
other Contracting State;
f
) the term
(
i
) (in State A): ................................
(
ii
) (in State B): ................................
g
)
the
term

in
relation
to
a
Contracting
State, means:
(
i
)
any
individual
possessing
the
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
professional
services
and
of
other
activities
of
an
independent character.


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, any 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
RESIDENT
1.
For
the
purposes
of
this
Convention,
the
term

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,

（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
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 。

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word
however, 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:

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 interests);

b
)
if
the
State
in
which
he
has
his
centre
of
vital
interests
cannot
be
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 he 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 paragraph 1
a
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.

Article 5
PERMANENT ESTABLISHMENT
1.
For
the
purposes
of
this
Convention,
the
term

establishment
means
a
fixed
place
of
business through which the business of an enterprise
is wholly or partly carried on.





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
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。


< br>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< br>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。



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word
2.
The
term

establishment
includes
二、“常设机构”一语特别包括：

especially:
a
) a place of management;
b
) a branch;
c
) an office;
d
) a factory;
e
) a workshop, and
f
) a mine, an oil or gas
well, a quarry or any other
place of extraction of natural resources.

3.
A
building
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
deemed not to include:
a
)
the
use
of
facilities
solely
for
the
purpose
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
enterprise
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
merchandise
or
of
collecting
information,
for
the
enterprise;
e
)
the
maintenance
of
a
fixed
place
of
business
solely
for
the
purpose
of
carrying
on,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
of
activities
mentioned
in subparagraphs
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
paragraphs
1
and 2, where a person
—
other than an agent of an
independent status to whom paragraph 6 applies
—

（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。


< br>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；

（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。< br>








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
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word
is
acting
on
behalf
of
an
enterprise
and
has,
and
权以该企业的名义签订合同并经常行使这种权
habitually
exercises,
in
a
Contracting
State
an
力，对于此人为该企业所进行的任何活动，应
authority
to
conclude
contracts
in
the
name
of
the
认为该企业在该缔约国一方设有常设机构，除
enterprise, that enterprise shall be deemed to have a
非此人的活动限于第四款提及的活动，根据该
permanent
establishment
in
that
State
in
respect
of
款的规定，这些活动即使是通过固定营业场所
any
activities
which
that
person
undertakes
for
the
进行，也不会使得该固定营业场所成为常设机
enterprise,
unless
the
activities
of
such
person
are
构。

limited to those mentioned in paragraph 4 which, 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
shall
not
be
deemed
to
have
a
permanent
establishment
in
a
Contracting
State
merely
because
it
carries
on
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
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.

CHAPTER III
TAXATION OF INCOME
Article 6
INCOME FROM IMMOVABLE PROPERTY
1.
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

property
shall
have
the
meaning
which
it
has
under
the
law
of
the
Contracting State in which the property in question



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
务的，应不认为在该国设有常设机构。





七、缔约国一方居民公司，控制或被控制 于缔
约国另一方居民公司或者在该缔约国另一方进
行营业的公司（不论是否通过常设机构），此项
事实不能据以使任何一公司构成另一公司的常
设机构。





第三章

对所得的征税


第六条

不动产所得


一、缔约国一方居民从位于缔约国 另一方的不
动产取得的所得（包括农业或林业所得）
，可以
在缔约国另一方征税。


二、
“不动产”一语应具有财产所在地的缔约国
法律所规 定的含义。该用语在任何情况下应包
括附属于不动产的财产、农业和林业所使用的
编辑版
word
is
situated.
The
term
shall
in
any
case
include
牲畜和设备，一般法律有关地产规定所适用的
property accessory to immovable property, livestock
权利，不动产的用益权和由于开采或有权开采
and
equipment
used
in
agriculture
and
forestry,
矿藏、水源与其他自然资源而取得固定或不固
rights
to
which
the
provisions
of
general
law
定的收入的权利。船舶、船只和飞机不应视为
respecting
landed
property
apply,
usufruct
of
不动产。

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, boats and aircraft shall not

be regarded as immovable property.

3.
The
provisions
of
paragraph
1
shall
apply
to
income derived from the direct use, 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 7
BUSINESS PROFITS
1. 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
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
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


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< br>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
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。




编辑版
word
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
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
paragraph
2
shall
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 which are
dealt
with
separately
in
other
Articles
of
this
Convention,
then
the
provisions
of
those
Articles
shall
not
be
affected
by
the
provisions
of
this
Article.


Article 8
SHIPPING,
INLAND
WATERWAYS


三、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。




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

船运、内河运输和空运


编辑版
word
TRANSPORT AND AIR TRANSPORT
1.
Profits
from
the
operation
of
ships
or
aircraft
in
international
traffic
shall
be
taxable
only
in
the
Contracting
State
in
which
the
place
of
effective
management of the enterprise is situated.
2.
Profits
from
the
operation
of
boats
engaged
in
inland waterways transport shall be taxable only in
the Contracting State in which the place of effective
management of the enterprise is situated.
3.
If
the
place
of
effective
management
of
a
shipping
enterprise
or
of
an
inland
waterways
transport enterprise is aboard a ship or boat, then it
shall
be
deemed
to
be
situated
in
the
Contracting
State in which the home harbour of the ship or boat
is situated, or, if there is no such home harbour, in
the
Contracting
State
of
which
the
operator
of
the
ship or boat is a resident.

4. The provisions of paragraph 1 shall also apply to
profits
from
the
participation
in
apool,
a
joint
business or an international operating agency.

Article 9
ASSOCIATED ENTERPRISES
1. Where
a
)
an
enterprise
of
a
Contracting
State
participates
directly or indirectly in the management, control or
capital
of
an
enterprise
of
the
other
Contracting
State, or
b
) the same persons participate directly or indirectly
in
the
management,
control
or
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

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。





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。



第九条

联属企业


一、当：

（一）缔约国一方企业直接或间接参与缔约国
另一方企业的管理、控制或资本，或者，

（二）同一人直接或间接参与缔约国一方企业
和缔约国另一方企业的管理、控制或资本，

并且，在上述任何一种情况下，两个企业之
间
在
商业或财务关系
中达成或施加的交易条件
不同于独立企业之间
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
没有取得的利润，可以计入该 企业的利润，并
据以征税。









二、当缔约国一方将缔约国另一方已征税的企
编辑版
word
of
an
enterprise
of
that
State
—
and
taxes
业利润，计入该缔约国一方企业的利润内并加
accordingly
—
profits on which an enterprise of the
以征税，且如果该被计入的利润在这两个企业
other
Contracting
State
has
been
charged
to
tax
in
之间
达成的交易条件
是独立企业之间
的交易条
that
other
State
and
the
profits
so
included
are
件
时本应由首先提及的缔约国的企业取得时，
profits
which
would
have
accrued
to
the
enterprise
该缔约国另一方应对这部分利润已征收的税额
of
the
first-mentioned
State
if
the
conditions
made
予
以
适当
调整。在确定上述调整时，应适当考
between
the
two
enterprises
had
been
those
which
虑本协定的其他规定，如有必要，缔约国双方
would
have
been
made
between
independent
主管当局应相互协商。

enterprises,
then
that
other
State
shall
make
an

appropriate
adjustment
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
Convention
and
the
competent

authorities
of
the
Contracting
States
shall
if

necessary consult each other.

Article 10
DIVIDENDS
1. 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 so charged shall not exceed:
a
) 5 per cent of the gross amount of the dividends if
the
beneficial
owner
is
a
company
(other
than
a
partnership) which holds directly at least 25 per cent
of the capital of the company paying the dividends;
b
) 15 per 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.
The
term

as
used
in
this
Article
means
income
from
shares,
shares
or


第十条

股息


一、缔约国一方居民公司支付给缔约国另一方
居民的股息， 可以在该缔约国另一方征税。



二、然而，这些股息也可以在支付股息的 公司
为其居民的缔约国，按照该国法律征税。但是，
如果股息受益所有人是缔约国另一方的居民 ，
则所征税款：

（一）
如果受益所有人是直接持有支付股息
公司至少
25
％资本的公司（不是合伙企业），
不应超过股息总额的
5
％；

（二）在其他情形下，不应超过股息总额
15
％。




缔约国双方主管当局应通过相互协商，确定实
施该限制税率的方式。






本款不应影响对该公司支付股息前的利润
所征收的公司利润税。



三、本条“股息”一语是指从股份、“享受”
股份或“享受”权利、矿业股份、发起人股份编辑版
word

或非债权关系而是分享利润的其他权利取得的
or other rights,
not being debt-claims, participating
所得，以及按照分配利润的公司是其居民的国
in
profits,
as
well
as
income
from
other
corporate
家的法律，视同股份所得同样征税的其它公司
rights
which
is
subjected
to
the
same
taxation
权利取得的所得。

treatment as income from shares by the laws of the

State of which the company making the distribution

is a resident.
4.
The
provisions
of
paragraphs
1
and
2
shall
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
and
the
holding in respect of which the dividends are paid is
effectively
connected
with
such
permanent
establishment. In such case the provisions of Article
7 shall apply.

5.
Where
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
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 such
other State.

Article 11
INTEREST
1. 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
exceed
10
per


四、如果股息受益所有人是缔约国一方居民，
在支付股 息的公司是其居民的缔约国另一方，
通过设在该缔约国另一方的常设机构进行营
业，并且据以支 付股息的股份与该常设机构有
实际联系，则不适用第一款和第二款的规定。
在这种情况下，应适 用第七条的规定。







五、缔约国一方居民公司从缔约国另一方取得
利润或所得
,
该缔约国另一方 不得对该公司支
付的股息征收任何税收（但支付给该缔约国另
一方居民的股息或者据以支付股息 的股份与设
在缔约国另一方的常设机构有实际联系的除
外），也不得对该公司的未分配的利润征 收任
何税收，即使支付的股息或未分配的利润全部
或部分是发生于该缔约国另一方的利润或所< br>得。







第十一条

利息


一、发生于缔约国一方并支付给缔约国 另一方
居民的利息，可以在该缔约国另一方征税。



二、然而， 这些利息也可以在该利息发生的缔
约国，按照该国法律征税。但是，如果
利息的
受益所 有人是缔约国另一方的居民，则所征税
款不应超过利息总额的
10
％。缔约国双方主管
当局应通过相互协商，确定实施该限制税率的
编辑版
word
cent
of
the
gross
amount
of
the
interest.
The
方式。

competent authorities of the Contracting States shall

by mutual agreement settle the mode of application

of this limitation.
3. The term
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.

4.
The
provisions
of
paragraphs
1
and
2
shall
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
and
the
debt-claim
in
respect
of
which
the
interest
is
paid
is
effectively
connected
with
such
permanent
establishment.
In
such
case
the
provisions of Article 7 shall apply.

5. 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
in
connection
with
which
the
indebtedness
on
which
the
interest
is
paid
was
incurred,
and
such
interest
is
borne
by
such
permanent establishment, then such interest shall be
deemed to arise in the State in which the permanent
establishment 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
interest,
having
regard
to
the
debt-claim for which it is paid, exceeds the amount
which
would
have
been
agreed
upon
by
the
payer
and
the
beneficial
owner
in
the
absence
of
such


三、本条“利息”一语是指从各种债权取得
的所得，不论其有无抵押担保或者是否有 权分
享债务人的利润；特别是指从政府证券取得的
所得、从债券或者信用债券取得的所得，包括
附属于这些证券、债券和信用债券的溢价和奖
金。由于延期支付的罚款，不应视为本条所规定的利息。





四、如果利息受益所有人是缔约 国一方
的
居民，
在利息发生的缔约国另一方，通过设在该缔约
国另一方的常设 机构进行营业，并且据以支付
该利息的债权与该常设机构有实际联系，则不
适用第一款和第二款 的规定。在这种情况下，
应适用第七条的规定。





五、如果支付利息的人为缔约国一方居民，应
认为该利息发生于该缔约国。然而，如果支付利息的人不论是否为缔约国一方居民，在缔约
国一方设有常设机构，支付该利息的债务与该
常设机构有联系，并由其负担利息，上述利息
应认为发生于该常设机构所在缔约国。










六、由于 支付利息的人与受益所有人之间或者
他们与其他人之间的特殊关系，就有关债权所
支付的利息数 额超出支付人与受益所有人没有
上述关系所能同意的数额时，本条规定应仅适
用于后来提及的数 额。在这种情况下，该支付
款项的超出部分，仍应按各缔约国的法律征税，
但应适当考虑本协定 的其它规定。

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word
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 Convention.


Article 12
ROYALTIES
1.
Royalties
arising
in
a
Contracting
State
and
beneficially
owned
by
a
resident
of
the
other
Contracting State shall be taxable only in that other
State.

2. The term
payments
of
any
kind
received
as
a
consideration
for the use of, or the right to use, any copyright of
literary,
artistic
or
scientific
work
including
cinematograph films, any patent, trade mark, design
or
model,
plan,
secret
formula
or
process,
or
for
information
concerning
industrial,
commercial
or
scientific experience.

3. The provisions of paragraph 1 shall
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 and the right or property in respect of which
the
royalties
are
paid
is
effectively
connected
with
such
permanent
establishment.
In
such
case
the
provisions of Article 7 shall apply.

4.
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,
having
regard
to
the
use,
right
or
information
for
which
they
are
paid,
exceeds 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



第十二条

特许权使用费


一、发生于缔约国一方并由缔 约国另一方居民
受益所有的特许权使用费，应仅在该缔约国另
一方征税。



二、本条
中
“特许权使用费”一语是指使用或
有权使用任何文学、 艺术或科学
作品，
包括电
影影片的版权、任何专利、商标、设计或模型、
计划 、秘密配方或程序所支付的作为报酬的各
种款项；或者有关工业、商业或科学经验的情
报所支付 的作为报酬的各种款项。




三、如果特许权使用费受益所有人 是缔约国一
方
的
居民，在特许权使用费发生的缔约国另一
方，通过设在该缔约 国另一方的常设机构进行
营业，且据以支付该特许权使用费的权利或财
产与该常设机构有实际联 系，则不适用第一款
的规定。在这种情况下，应适用第七条的规定。





四、由于支付特许权使用费的人与受益所有人
之间或他们与其他人之间的 特殊关系，就有关
使用、权利或情报支付的特许权使用费数额超
出支付人与受益所有人没有上述 关系所能同意
的数额时，本条规定应仅适用于后来提及的数
额。在这种情况下，该支付款项的超 出部分，
仍应按各缔约国的法律征税，但应适当考虑本
协定的其它规定。



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payments shall remain taxable according to the laws

of
each
Contracting
State,
due
regard
being
had
to

the other provisions of this Convention.

Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State
from the alienation of immovable property referred
to in Article 6 and 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,
including
such
gains
from
the
alienation
of
such
a
permanent
establishment
(alone
or
with
the
whole
enterprise), may be taxed in that other State.


3.
Gains
from
the
alienation
of
ships
or
aircraft
operated
in
international
traffic,
boats
engaged
in
inland
waterways
transport
or
movable
property
pertaining to the operation of such ships, aircraft or
boats, shall be taxable only in the Contracting State
in
which
the
place
of
effective
management
of
the
enterprise is situated.

4. Gains derived by a resident of a Contracting State
from the alienation of shares deriving more than 50
per
cent
of
their
value
directly
or
indirectly
from
immovable
property
situated
in
the
other
Contracting State may be taxed in that other State.

5. Gains
from the alienation
of any property, other
than that referred to in paragraphs 1,2, 3 and 4, shall
be
taxable
only
in
the
Contracting
State
of
which
the alienator is a resident.

[Article
14
-
INDEPENDENT
PERSONAL
SERVICES]
[Deleted]
Article 15
INCOME FROM EMPLOYMENT


第十三条

财产收益


一、缔约国一方居民转让第六条所述位于缔约
国另一方的不动产取得的收益，可以在 该缔约
国另一方征税。



二、转让缔约国一方企业在缔约国另一 方的常
设机构营业财产部分的动产，包括转让整个常
设机构（单独或随同整个企业）取得的收益 ，
可以在该缔约国另一方征税。





三、转让从事国际运输的船舶、飞机、从事内
河运输的船只或附属于经营上述船舶、飞机或
船只的动产取得的收益，应仅在该企业实际管
理机构所在的缔约国征税。





四、缔约国一方居民转让股份取得收益，该股
份
50
％ 以上的价值直接或间接来自于位于缔约
国另一方的不动产，该收益可在该缔约国另一
方征税。< br>


五、转让第一、二、三、四各款所述的财产以
外的任何财产取得 的收益，应仅在转让者为其
居民的缔约国征税。



第十四条

独立个人劳务【已删除】



第十五条

受雇所得


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