内容

目次

Chapter I. Scope of the Convention Article 1. Persons Covered Article 2. Taxes Covered Chapter II. Definitions Article 3. General Definitions Article 4. Resident-Residence Article 5. Permanent Establishment Chapter III. Taxation of Income Article 6. Income from Immovable Property Article 7. Business Profits Article 8. Shipping, Inland Waterways Transport and Air Transport Article 9. Associated Enterprises Article 10. Dividends Article 11. Interest Article 12. Royalties Article 13. Capital Gains Article 14. Independent Personal Services Article 15. Income from Employment Article 16. Directors’ Fees Article 17. Entertainers and Sportspersons Article 18. Pensions Article 19. Government Service Article 20. Students Article 21. Other Income Chapter IV. Taxation of Capital Article 22. Capital Chapter V. Methods for Elimination of Double Taxation Article 23 A. Exemption Method Article 23 B. Credit Method Chapter VI. Special Provisions Article 24. Non-Discrimination Article 25. Mutual Agreement Procedure Article 26. Exchange of Information Article 27. Assistance in the Collection of Taxes Article 28. Members of Diplomatic Missions and Consular Posts Article 29. Territorial Extensions Chapter VII. Final Provisions Article 30. Entry into Force Article 31. Termination