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- OECD:s modellavtal
OECD:s modellavtal
Området OECD:s modellavtal uppdateras just nu och kommer att publiceras senare.
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Modellavtalets uppbyggnad
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Article 1 Persons covered
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Article 2 Taxes covered
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Article 3 General definitions
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Article 4 Resident
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Article 5 Permanent establishment
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Article 6 Income from immovable property
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Article 7 Business profits
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Article 8 International shipping and air transport
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Article 9 Associated Enterprises
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Article 10 Dividends
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Article 11 Interest
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Article 12 Royalties
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Article 13 Capital gains
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Article 14 Independent personal services
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Article 15 Income from employment
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Article 16 Director’s fees
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Article 17 Entertainers and sportspersons
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Article 18 Pensions
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Article 19 – Government Service
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Article 20 Students
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Article 21 Other income
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Article 22 Capital
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Article 23 A och B – Exemption method respektive Credit method
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Article 24 Non-Discrimination
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Article 25 Mutual agreement procedure
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Article 26 Exchange of information
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Article 27 Assistance in the collection of taxes
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Article 28 Members of diplomatic missions and consular posts
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Article 29 Entitlement to benefits
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Article 30 Territorial extension
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Article 31 Entry into force
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Article 32 Termination
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