2005年OECD税收协定范本(中英对照文本

1、MODEL CONVENTIONWITH RESPECT TO TAXESON INCOME AND ON CAPITALTITLE AND PREAMBLECHAPTER IScope of the Conven ti onArt. 1 Pers ons CoveredArt. 2 Taxes coveredCHAPTER IIDefin iti onsArt. 3 Gen eral defi niti onsArt. 4 Reside ntArt. 5 Perma nent establishme ntCHAPTER iiiTaxati on of in comeArt. 6 In com

2、e from immovable propertyArt. 7 Busin ess profitsArt. 8 Shipping, inland waterways transport and air tra nsportArt. 9 Associated en terprisesArt. 10 Divide ndsArt. 11 In terestArt. 12 RoyaltiesArt. 13 Capital gai nsArt. 14 DeletedArt. 15 In come from employme ntArt. 16 Directors' feesArt. 17 Art

3、istes and sportsmenArt. 18 Pen sio nsArt. 19 Gover nment ServiceArt. 20 Stude ntsArt. 21 Other in comeCHAPTER IVTaxati on of capitalArt. 22 CapitalCHAPTER VMethods for elimination of double taxationArt. 23 A Exemption method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第一章协定范围第一条人的范围第二条税种范围第二章定义第二条一般定义第四条居民第五条常设机构第

4、三章对所得的征税第六条不动产所得第七条营业利润第八条 船运，内河运输和空运第九条联属企业第十条股息第十条利息第十二条特许权使用费第十三条财产收益第十四条 独立个人劳务（已删除）第十五条受雇所得第十八条 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Art. 23 B Credit methodCHAPTER VISpecial provisi onsArt. 24 Non-discrim in ati onArt. 25 Mutual agreeme nt

5、 procedureArt. 26 Excha nge of in formati onArt. 27 Assista nee in the collecti on of taxesArt. 28 Members of diplomatic missions and con sular postsArt. 29 Territorial exte nsionCHAPTER VIIFinal provisi onsArt. 30 En try into forceArt. 31 Term in ati onTITLE OF THE CONVENTIONConvention between (Sta

6、te A) and (State B) with respect to taxes on income and on capital 1 PREAMBLE TO THE CONVENTION 21. 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 preventi

7、on 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 persons who are reside nts of one or both of the Con tract ing Sta

8、tes.Article 2TAXES COVERED1. This Conven ti on shall apply to taxes on in come and on capital imposed on behalf of a Con tract ing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 第三一条终止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

9、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。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 in come and on capital

10、 all taxes imposed on total in come, on total capital, or on eleme nts of in come 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 appreciati on.3. The exist i

11、ng taxes to which the Conven ti on shall apply are in particular:a) (in State A):b) (in State B):4. The Conven ti on shall apply also to any ide ntical or substantially similar taxes that are imposed after the date of sig nature of the Conven ti on in additi on to, or in place of, the existi ng taxe

12、s. The compete nt authorities of the Contracting States shall notify each other of any sig nifica nt cha nges that have bee n made in their taxati on laws.CHAPTER IIDEFINITIONSArticle 3GENERAL DEFINITIONS1. For the purposes of this Convention, unless the con text otherwise requires:a) the term "

13、;pers on" in cludes an in dividual,acompa ny and any other body of pers ons;b) the term "compa ny" means any body corporate or any en tity that is treated as a body corporate for tax purposes;c) the term "en terprise" applies to the carry ing on of any bus in ess;d) the term

14、s "en terprise of a Con tract ing State" and "en terprise of the other Con tract ing State" mea n respectively an en terprise carried on by a reside nt of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：

15、（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）“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；a Con tract ing State and an en terpri

16、se carried on by a reside nt of the other Con tract ing State;e) the term "internationaltraffic" means anytransport by a ship or aircraft operated by an en terprise that has its place of effective man ageme nt in a Con tract ing State, except whe n the ship or aircraft is operated solely b

17、etween places in the other Con tract ing State;f) the term "compete nt authority" means:(i) (in State A):(ii) (i n State B):g) the term "n ati on al", in relati on to a Con tract ing State, means:(i) any in dividualpossess ing the n ati on alityorcitize nship of that Con tract in

18、g State; and(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Con tract ing State;h) the term "bus in ess" in cludes the performa nee of professional services and of other activities of an in depe ndent character.2. As regards the

19、application of the Convention at any time by a Con tract ing State, any term not defi ned there in shall, unl ess the con text 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 un der t

20、he applicable tax laws of that State prevaili ng over a meaning give n to the term un der other laws of that State.Article 4RESIDENT1. For the purposes of this Convention, the term "reside nt of a Con tract ing State" means any pers on who, under the laws of that State, is liable to tax th

21、ere in by reas on of his domicile, reside nee, place of management or any other criterion of a similar n ature, and also in cludes 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

22、 .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

23、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。however, does not in elude any pers on who is liable to tax in that State in respect only of in come from sources in that State or capital situated there in.2. Where by reas on of the provisi ons of paragraph 1二、由于第一款的规定，同时是缔约国双方居an in

24、 dividualis a reside nt of both Con tract ing民的个人，其身份的确定应按以下规则进行：States, then his status shall be determined asfollows:a) he shall be deemed to be a reside nt only of the（一）应认为是其有永久性住所所在缔约国State in which he has a perma nent home available to的居民；如果在缔约国双方冋时有永久性住所，him; if he has a perma nent home avail

25、able to him in应认为仅是与其个人和经济关系更密切（重要both States, he shall be deemed to be a reside nt only利益中心）所在缔约国的居民；of the State with which his personal and economicrelations are closer (centre of vital interests);b) if the State in which he has his centre of vital（二）如果其重要利益中心所在国无法确定，in terests cannot be determ i

26、n ed, or ifhe has not a或者在缔约国任何一方都没有永久性住所，应perma nent home available to him in either State, he认为仅是其有习惯性居处所在国的居民；shall be deemed to be a reside nt only of the State inwhich he has an habitual abode;c) if he has an habitual abode in both States or in（三）如果其在缔约国双方都有，或者都没有n either of them, he shall be d

27、eemed to be a reside nt习惯性居处，应认为仅是其国民所属缔约国的only of the State of which he is a n ati on al;居民；d) if he is a n ati onal of both States or of n either of（四）如果其冋时是缔约国双方的国民，或者them, the compete nt authorities of the Con tract ing不是缔约国任何一方的国民，缔约国双方主管States shall settle the questi on by mutual agreeme nt.当局

28、应通过相互协商解决。3. Where by reas on of the provisi ons of paragraph 1三、由于第一款的规定，除个人以外，同时为a pers on other tha n an in dividual is a reside nt of缔约国双方居民的人，应认为仅是其实际管理both Con tract ing States, the n it shall be deemed to机构所在缔约国的居民。be a reside nt on ly of the State in which its place ofeffective man ageme nt

29、is situated.Article 5第五条常设机构PERMANENT ESTABLISHMENT1. For the purposes of this Convention, the term一、在本协定中，“常设机构” 一语是指企业"permanent establishment" means a fixed place of进行全部或部分宫业的固定宫业场所。bus in ess through which the bus in ess of an en terpriseis wholly or partly carried on.2. The term "

30、;perma nent establishme nt" in eludes二、“常设机构”一语特别包括：especially:（一） 管理场所；a) a place of man ageme nt;（二） 分支机构；b) a bran ch;（三）办事处；c) an office;（四）工厂；d) a factory;（五）作业场所；e) a workshop, and（六）矿场、油井或气井、米石场或者其f) a mine, an oil or gas well, a quarry or any other他开采自然资源的场所。place of extracti on of n at

31、ural resources.3. A building site or construction or installation三、“常设机构”一语包括建筑工地，建筑或project constitutes a permanent establishment only安装工程，但仅以该工地、建筑、工程连续12if it lasts more tha n twelve mon ths.个月以上为限。4. Notwithsta nding the precedi ng provisi ons of thisArticle, the term "permanent establishme

32、nt" shall be四、虽有本条上述各项规定，“常设机构”一deemed not to in clude:语应认为不包括：a) the use of facilities solely for the purpose of（一）专为储存、陈列或者交付本企业货storage, display or delivery of goods or mercha ndise物或者商品的目的而使用的设施；bel onging to the en terprise;（二） 专为储存、陈列或者交付的目的而b) the maintenance of a stock of goods or保存本企业货

33、物或者商品的库存；merchandise belonging to the enterprise solely for（三） 专为另一企业加工的目的而保存the purpose of storage, display or delivery;本企业货物或者商品的库存；c) the maintenance of a stock of goods or（四） 专为本企业采购货物或者商品，或merchandise belonging to the enterprise solely for者收集情报的目的而设有的固定the purpose of process ing by ano ther en

34、terprise;营业场所；d) the maintenance of a fixed place of bus in ess（五）专为本企业进行任何其他准备性solely for the purpose of purchasing goods or或者辅助性活动的目的而设有的merchandise or of collecting information, for the固定营业场所；en terprise;（六）专为本款第（一）项至第（五）项e) the maintenance of a fixed place of bus in ess活动的结合而设有的固定营业场所，如果这种solely

35、 for the purpose of carrying on,for the结合使该固定营业场所的全部活动属于准备性enterprise, any other activity of a preparatory or质或辅助性质。auxiliary character;f) the maintenance of a fixed place of bus in esssolely for any comb in ati on of activities men ti onedin subparagraphs a) to e), provided that the overallactivity

36、 of the fixed place of bus in ess result ing fromthis comb in ati on is of a preparatory or auxiliarycharacter.5. Notwithstanding the provisions of paragraphs 1五、虽有第一款和第二款的规定，如果一个人and 2, where a pers on other tha n an age nt of an（适用第六款的独立地位代理人除外）在缔约in depe ndent status to whom paragraph 6 applies 国

37、一方代表缔约国另一方的企业进行活动，有is acting on behalf of an enterprise and has, and habitually exercises, in a Con tract ing State an authority to con clude con tracts in the n ame of the en terprise, that en terprise shall be deemed to have a permanent establishment in that State in respect of any activities whic

38、h that person undertakes for the en terprise, uni ess the activities of such pers on are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of bus in ess, would not make this fixed place of bus in ess a perma nent establishme nt un der the provisi ons of that paragra

39、ph.6. An enterprise shall not be deemed to have a perma nent establishme nt in a Con tract ing State merely because it carries on bus in ess in that State through a broker, gen eral commissi on age nt or any other age nt of an in depe ndent status, provided that such persons are acting in the ordina

40、ry course of their bus in ess.7. The fact that a compa ny which is a reside nt of aCon tract ing State con trols or is con trolled by a compa ny which is a reside nt of the other Con tract ing State, or which carries on bus in ess in that other State (whether through a permanent establishment or oth

41、erwise), shall not of itself con stituteeithercompa ny aperma nentestablishme nt of the other.CHAPTER IIITAXATION OF INCOMEArticle 6INCOME FROM IMMOVABLE PROPERTY1. In come derived by a reside nt of a Con tract ing State from immovable property (in clud ing in come from agriculture or forestry) situ

42、ated in the other Con tract ing 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 Con tract ing State in which the property in questi on权以该企业的名义签订合同并经常行使这种权 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

43、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 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

44、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is situated. The term shall in any case in elude property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respect ing Ian ded property apply, usufruct of immovab

45、le property and rights to variable or fixed payme nts as con siderati on for the work ing of, or the right to work, mineral deposits, sources and other n atural resources; ships, boats and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to in come de

46、rived from the direct use, lett ing, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the in come from immovable property of anen terprise.牲畜和设备，一般法律有关地产规定所适用的 权利，不动产的用益权和由于开采或有权开采 矿藏、水源与其他自然资源而取得固定或不固 定的收入的权利。船舶、船只和飞机不应视为 不动产。三、第一款的规定也应适用于从直

47、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。Article 7BUSINESS PROFITS1. The profits of an en terprise of a Con tract ing Stateshall be taxable only in that State unless the en terprise carries on bus in ess in the other Con tract ingState through aperma nentestablishme nt situated there in

48、. If the en terprise carries on bus in ess as aforesaid, the profits of the en terprise may be taxed in the other State but onlyso much of them as is attributable to that perma nent establishme nt.2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on bus

49、in ess in the other Con tract ing State through a perma nent establishme nt situated there in, there shall in each Con tract ing State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinet and separate enterprise engaged in the same or sim

50、ilar activities under the same or similar conditions and dealing wholly independently with the enterprise of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

51、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。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

52、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which it is a perma nent establishme nt.3. In determining the profits of a permanent establishme nt, there shall be allowed as deducti ons expe nses which are in curred for the purposes of t

53、he permanent establishment, including executive and gen eral adm ini strative expe nses so in curred, whether in the State in which the permanent establishme nt is situated or elsewhere.4. In sofar as it has bee n customary in a Con tract ing State to determine the profits to be attributed to a perm

54、anent establishment on the basis of an apporti onment of the total profits of the en terprise to its various parts, nothing in paragraph 2 shall preclude that Con tract ing State from determ ining the profits to be taxed by such an apporti onment as may be customary; the method of apportionment adop

55、ted shall, however, be such that the result shall be in accordanee 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 perma nent establishme nt of goods or mercha ndise for the en terprise.6. For the pur

56、poses of the precedi ng paragraphs, theprofits to be attributed to theperma nentestablishment shall be determined by the same method year by year unless there is good and sufficie nt reas on to the con trary.7. Where profits in clude items of i ncome which are dealt with separately in other Articles

57、 of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.Article 8SHIPPING,INLANDWATERWAYSTRANSPORT AND AIR TRANSPORT1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Con tract ing State in which the place of effective man ageme nt of the en terprise is situated.2. Pr