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UN-Musterabkommen zur Vermeidung von Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und Vermögen (UN-MA)

EL 147 Oktober 2019 EL 147 Oktober 2019113 Oktober 2019 EL 147114TITLE OF THE CONVENTION Convention between (State A) and (State B) for the elimination of double taxation with respect to taxes on income and capital and the prevention of tax avoidance and evasion (State A) and (State B), Desiring to further develop their economic relationship and to enhance their cooperation in tax matters, Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital without creating opportunities for non-taxation or reduced taxation through tax avoidance or evasion (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States) Have agreed as follows: (1) This Convention shall apply to persons who are residents of one or both of the Contracting States. (2) For the purposes of this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State. (3) This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under [paragraph 3 of Article 7], paragraph 2 of Article 9 and Articles 19, 20, 23 A [23 B], 24 and 25 A [25 B] and 28. (1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. Oktober 2019 EL 147114 EL 147 Oktober 2019115 (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 which 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 significant changes made to their tax law. (1) For the purposes of this Convention, unless the context otherwise requires: (a) The term “person” includes an individual, a company and any other body of persons; (b) The term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (c) The terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (d) The term “international traffic” means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State; (e) The term “competent authority” means: (i) (In State A): . . . . . . . . . . . (ii) (In State B): . . . . . . . . . . . (f) The term “national” means: (i) any individual possessing the nationality of a Contracting State (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State. (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 ap-EL 147 Oktober 2019115 Oktober 2019 EL 147116plies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. (1) For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, 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, however, does not include

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