THE IMPACT OF THE OECD AND UN MODEL CONVENTIONS ON BILATERAL TAX TREATIESPDF电子书下载

General report 1

Ⅰ The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of tax treaties 4

Ⅱ The personal and material scope of the tax treaties 8

Ⅲ Business profits and income from other independent activities 12

Ⅳ Passive income 17

Ⅴ Income from employment and other dependent activities 23

Ⅵ Methods for relieving double taxation 28

Ⅶ The non-discrimination principle 30

Ⅷ The mutual agreement procedure and international mutual assistance in tax matters 32

1 Argentina 37

1.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Argentine tax treaties 37

1.2 Personal and material scope of the tax treaties 43

1.3 Business profits and other independent activities 45

1.4 Dividends， interest， royalties and capital gains 51

1.5 Employment and other dependent activities 57

1.6 Methods to avoid double taxation 60

1.7 Non-discrimination 62

1.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 63

1.9 Conclusions 66

2 Australia 68

2.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Australian tax treaties 68

2.2 Personal and material scope of the tax treaties 70

2.3 Business profits and other independent activities 73

2.4 Dividends， interest， royalties and capital gains 81

2.5 Employment and other dependent activities 95

2.6 Methods to avoid double taxation 99

2.7 Non-discrimination 101

2.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 104

2.9 Conclusion 108

3 Austria 110

3.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Austrian tax treaties 110

3.2 Personal and material scope of the tax treaties 112

3.3 Business profits and other independent activities 115

3.4 Dividends， interest， royalties and capital gains 122

3.5 Employment and other dependent activities 127

3.6 Methods to avoid double taxation 132

3.7 Non-discrimination 135

3.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 138

4 Belgium 142

4.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Belgian tax treaties 142

4.2 Personal and material scope of the tax treaties 146

4.3 Business profits and other independent activities 150

4.4 Dividends， interest， royalties and capital gains 154

4.5 Employment and other dependent activities 158

4.6 Methods to avoid double taxation： Article 23 161

4.7 Non-discrimination： Article 24 166

4.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 167

5 Brazil 171

5.1 The relevance of the OECD and UN Model Conventions and their Commentaries on the interpretation of Brazilian tax treaties 171

5.2 Personal and material scope of the tax treaties 173

5.3 Business profits and other independent activities 177

5.4 Dividends， interest， royalties and capital gains 181

5.5 Employment and other dependent activities 192

5.6 Methods to avoid double taxation： Article 23 197

5.7 Non-discrimination： Article 24 199

5.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 200

6 Canada 203

6.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Canadian tax treaties 203

6.2 Personal and material scope of the tax treaties 209

6.3 Business profits and other independent activities 213

6.4 Dividends， interest， royalties and capital gains 216

6.5 Employment and other dependent activities 220

6.6 Methods to avoid double taxation： Article 23 224

6.7 Non-discrimination： Article 24 226

6.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 227

6.9 Conclusions 231

7 Chile 232

7.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Chilean tax treaties 232

7.2 Personal and material scope of the tax treaties 235

7.3 Business profits and other independent activities 238

7.4 Dividends， interest， royalties and capital gains 245

7.5 Employment and other dependent activities 250

7.6 Methods to avoid double taxation： Article 23 253

7.7 Non-discrimination： Article 24 254

7.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 257

8 China 261

8.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Chinese tax treaties 261

8.2 Personal and material scope of the tax treaties： Articles 1， 2 and 4 263

8.3 Business profits and other independent activities 270

8.4 Dividends， interest， royalties and capital gains：Articles 10， 11， 12 and 13 276

8.5 Employment and other dependent activities 282

8.6 Methods to avoid double taxation： Article 23 285

8.7 Non-discrimination： Article 24 288

8.8 Mutual agreement and exchange of information 290

9 Colombia 294

9.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Colombian tax treaties 294

9.2 Personal and material scope of the tax treaties 296

9.3 Business profits and other independent activities 298

9.4 Dividends， interest， royalties and capital gains 301

9.5 Employment and other dependent activities 304

9.6 Methods to avoid double taxation 305

9.7 Non-discrimination 306

9.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 308

10 Croatia 311

10.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Croatian tax treaties 311

10.2 Personal and material scope of the tax treaties 313

10.3 Business profits and other independent activities 316

10.4 Dividends， interest， royalties and capital gains 320

10.5 Employment and other dependent activities 321

10.6 Methods to avoid double taxation 323

10.7 Non-discrimination 323

10.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 324

11 The Czech Republic 325

11.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Czech tax treaties 325

11.2 Personal and material scope of the tax treaties 327

11.3 Business profits and other independent activities 331

11.4 Dividends， interest， royalties and capital gains 341

11.5 Employment and other dependent activities 345

11.6 Methods to avoid double taxation 348

11.7 Non-discrimination 349

11.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 353

12 Estonia 356

12.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Estonian tax treaties 356

12.2 Personal and material scope of the tax treaties 358

12.3 Business profits and other independent activities 364

12.4 Dividends， interest， royalties and capital gains 369

12.5 Employment and other dependent activities 372

12.6 Methods to avoid double taxation： Article 23 378

12.7 Non-discrimination： Article 24 379

12.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 383

13 Finland 387

13.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Finnish tax treaties 387

13.2 Personal and material scope of the tax treaties 390

13.3 Business profits and other independent activities 394

13.4 Dividends， interest， royalties and capital gains 397

13.5 Employment and other dependent activities 404

13.6 Methods to avoid double taxation 409

13.7 Non-discrimination 414

13.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 416

14 France 421

14.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of French tax treaties 421

14.2 Personal and material scope of the tax treaties： Articles 1， 2 and 4 430

14.3 Business profits and other independent activities 441

14.4 Dividends， interest， royalties and capital gains 445

14.5 Employment and other dependent activities 453

14.6 Methods to avoid double taxation 454

14.7 Non-discrimination 459

14.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 463

15 Germany 466

15.1 The importance of the OECD and UN Model Conventions and their Commentaries for the interpretation of German tax treaties 466

15.2 Personal and material scope of the tax treaties 471

15.3 Business profits and other independent activities 476

15.4 Dividends， interest， royalties and capital gains 483

15.5. Employment and other dependent activities 489

15.6 Methods to avoid double taxation 492

15.7 Non-discrimination 495

15.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 496

16 Hong Kong 501

16.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Hong Kong tax treaties 501

16.2 Personal and material scope of the tax treaties 502

16.3 Business profits and other independent activities 508

16.4 Dividends， interest， royalties and capital gains 514

16.5 Employment and other dependent activities 519

16.6 Methods to avoid double taxation 524

16.7 Non-discrimination 527

16.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 529

16.9 Concluding remarks 530

17 Hungary 532

17.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Hungarian tax treaties 532

17.2 Personal and material scope of the tax treaties 534

17.3 Business profits and other independent activities 539

17.4 Dividends， interest， royalties and capital gains 544

17.5 Employment and other dependent activities 545

17.6 Methods to avoid double taxation 546

17.7 Non-discrimination 546

17.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 547

18 India 549

18.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Indian tax treaties 549

18.2 Personal and material scope of the tax treaties 556

18.3 Business profits and other independent activities 563

18.4 Dividends， interest， royalties and capital gains 580

18.5 Employment and other dependent activities 586

18.6 Methods to avoid double taxation： Article 23 591

18.7 Non-discrimination： Article 24 592

18.8 Mutual agreement， exchange of information andcollection of taxes 595

19 Italy 598

19.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Italian tax treaties 598

19.2 Personal and material scope of the tax treaties 602

19.3 Business profits and other independent activities 608

19.4 Dividends， interest， royalties and capital gains 615

19.5 Employment and other dependent activities 624

19.6 Methods to avoid double taxation： Article 23 625

19.7 Non-discrimination： Article 24 628

19.8 Mutual agreement， exchange of information and mutualassistance in the collection of taxes 630

20 Lebanon 633

20.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Lebanese tax treaties 633

20.2 Personal and material scope of the tax treaties 636

20.3 Business profits and other independent activities 638

20.4 Dividends， interest， royalties and capital gains 641

20.5 Employment and other dependent activities 643

20.6 Methods to avoid double taxation 645

20.7 Non-discrimination 646

20.8 Mutual agreement， exchange of information and mutualassistance in the collection of taxes 646

21 Liechtenstein 649

21.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Liechtenstein tax treaties 649

21.2 Personal and material scope of the tax treaties 650

21.3 Business profits and other independent activities：Articles 5， 7， 8， 9， 16 and 17 654

21.4 Dividends， interest， royalties and capital gains：Articles 10-13 656

21.5 Employment and other dependent activities：Articles 15， 18， 19 and 20 658

21.6 Methods to avoid double taxation： Article 23 660

21.7 Non-discrimination： Article 24 661

21.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 663

22 The Netherlands 666

22.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Dutch tax treaties 666

22.2 Personal and material scope of the tax treaties 670

22.3 Business profits and other independent activities 679

22.4 Dividends， interest， royalties and capital gains 700

22.5 Employment and other dependent activities 707

22.6 Methods to avoid double taxation 723

22.7 Non-discrimination 726

22.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 728

23 New Zealand 735

23.1 The relevance of the OECD Model Conventions and Commentaries for the interpretation of New Zealand tax treaties 735

23.2 Personal and material scope of the tax treaties 738

23.3 Business profits and other independent activities 740

23.4 Dividends， interest， royalties and capital gains 745

23.5 Employment and other dependent activities 754

23.6 Methods to avoid double taxation： Article 23 757

23.7 Non-discrimination： Article 24 760

23.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 763

23.9 Conclusion 767

24 Norway 768

24.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Norwegian tax treaties 768

24.2 Personal and material scope of the tax treaties 775

24.3 Business profuts and other independent activities 782

24.4 Dividends， interest， royalties and capital gains 784

24.5 Employment and other dependent activities 788

24.6 Methods to avoid double taxation： Article 23 789

24.7 Non-discrimination： Article 24 791

24.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 792

25 Peru 796

25.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Peruvian tax treaties 796

25.2 Personal and material scope of the tax treaties 799

25.3 Business profits and other independent activities 801

25.4 Dividends， interest， royalties and capital gains 807

25.5 Employment and other dependent activities 810

25.6 Methods to avoid double taxation： Article 23 813

25.7 Non-discrimination 814

25.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 816

26 Poland 820

26.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Polish tax treaties 820

26.2 Personal and material scope of the tax treaties 822

26.3 Business profits and other independent activities 827

26.4 Dividends， interest， royalties and capital gains 836

26.5 Employment and other dependent activities 841

26.6 Methods to avoid double taxation 845

26.7 Non-discrimination 848

26.8 Mutual agreement， exchange of information and mutual assistance in the cofiection of taxes 850

27 Portugal 855

27.1 The relevance of the OECD and the UN Model Conventions and their Commentaries for the interpretation of Portuguese tax treaties 855

27.2 Personal and material scope of the tax treaties 858

27.3 Business profits and other independent activities 863

27.4 Dividends， interest， royalties and capital gains 872

27.5 Employment and other dependent activities 876

27.6 Methods to avoid double taxation 880

27.7 Non-discrimination 882

27.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 884

27.9 Concluding remarks 887

28 Romania 888

28.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Romanian tax treaties 888

28.2 Personal and material scope of the tax treaties 892

28.3 Business profits and other independent activities 895

28.4 Dividends， interest， royalties and capital gains 903

28.5 Employment and other dependent activities 909

28.6 Methods to avoid double taxation： Article 23 911

28.7 Non-discrimination： Article 24 912

28.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 913

29 The Russian Federation 915

29.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Russian tax treaties 915

29.2 Personal and material scope of the tax treaties 920

29.3 Business profits and other independent activities 925

29.4 Dividends， interest， royalties and capital gains 931

29.5 Employment and other dependent activities 933

29.6 Methods to avoid double taxation 935

29.7 Non-discrimination 937

29.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 940

29.9 Conclusion 943

30 Serbia 944

30.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Serbian tax treaties 944

30.2 Personal and material scope of the tax treaties 951

30.3 Business profits and other independent activities 955

30.4 Dividends， interest， royalties and capital gains 962

30.5 Employment and other dependent activities 966

30.6 Methods to avoid double taxation 969

30.7 Non-discrimination 970

30.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 971

31 Slovakia 973

31.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Slovak tax treaties 973

31.2 Personal and material scope of the tax treaties 975

31.3 Business profits and other independent activities 978

31.4 Dividends， interest， royalties and capital gains 983

31.5 Employment and other dependent activities 989

31.6 Methods to avoid double taxation： Article 23 992

31.7 Non-discrimination： Article 24 993

31.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 994

32 Slovenia 998

32.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Slovenian tax treaties 998

32.2 Personal and material scope of the tax treaties 1001

32.3 Business profits and other independent activities 1003

32.4 Dividends， interest， royalties and capital gains 1007

32.5. Employment and other dependent activities 1015

32.6 Methods to avoid double taxation 1018

32.7 Non-discrimination 1019

32.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 1022

33 Spain 1026

33.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Spanish tax treaties 1026

33.2 Personal and material scope of the tax treaties 1031

33.3 Business profits and other independent activities 1034

33.4 Dividends， interest， royalties and capital gains 1039

33.5 Employment and other dependent activities 1043

33.6 Methods to avoid double taxation 1047

33.7 Non-discrimination 1050

33.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 1053

34 Sweden 1056

34.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Swedish tax treaties 1056

34.2 Personal and material scope of the tax treaties 1060

34.3 Business profits and other independent activities 1064

34.4 Dividends， interest and royalties and capital gains 1067

34.5 Employment and other dependent activities 1072

34.6 Methods to avoid double taxation 1075

34.7 Non-discrimination 1078

34.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 1079

35 Uganda 1083

35.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Ugandan tax treaties 1083

35.2 Personal and material scope of the tax treaties 1084

35.3 Business profits and other independent activities 1088

35.4 Dividends， interest， royalties and capital gains 1092

35.5 Employment and other dependent activities 1094

35.6 Methods to avoid double taxation 1096

35.7 Non-discrimination 1097

35.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 1098

35.9 Conclusion 1099

36 The UK 1101

36.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of UK tax treaties 1101

36.2 Title and personal and material scope of the tax treaties 1114

36.3 Business profits and other independent activities 1121

36.4 Dividends， interest， royalties and capital gains 1129

36.5 Employment and other dependent activities 1134

36.6 Methods to avoid double taxation： Article 23 1137

36.7 Non-discrimination 1138

36.8 Mutual agreement， exchange of information and mutualassistance in the collection of taxes 1144

37 The USA 1149

37.1 The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of US tax treaties 1149

37.2 Personal and material scope of the tax treaties 1153

37.3 Business profits and other independent activities 1158

37.4 Dividends， interest， royalties and capital gains 1166

37.5 Employment and other dependent activities 1170

37.6 Methods to avoid double taxation 1171

37.7 Non-discrimination 1174

37.8 Mutual agreement， exchange of information and mutual assistance in the collection of taxes 1175

37.9 Conclusions 1178

Index 1180