VI. UN-Musterabkommen zur Vermeidung von Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und Vermögen

EL 158 August 2022 Chapter I. Scope of the Convention Art. 1 Persons covered Art. 2 Taxes covered Chapter II. Definitions Art. 3 General definitions Art. 4 Resident Art. 5 Permanent establishment Chapter III. Taxation of income Art. 6 Income from immovable property Art. 7 Business profits Art. 8 International shipping and air transport (alternative A and B) Art. 9 Associated enterprises Art. 10 Dividends Art. 11 Interest Art. 12 Royalties Art. 12A A Fees for technical services Art. 13 Capital gains Art. 14 Independent personal services Art. 15 Dependent personal services Art. 16 Directors’ fees and remuneration of top-level managerial officials Art. 17 Artistes and sportspersons Art. 18 Pensions and social security payments (alternative A and B) Art. 19 Government service Art. 20 Students Art. 21 Other income Chapter IV. Taxation of capital Art. 22 Capital Chapter V. Methods for elimination of double taxation Art. 23A Exemption method Art. 23B Credit method Chapter VI. Special provisions Art. 24 Non-discrimination Art. 25 Mutual agreement procedure (alternative A and B) Art. 26 Exchange of information Art. 27 Assistance in the collection of taxes Art. 28 Members of diplomatic missions and consular posts Art. 29 Entitlement to benefits Chapter VII. Final provisions Art. 30 Entry into force Art. 31 Termination EL 158 August 20221 August 2022 EL 1582 PREAMBLE OF THE CONVENTION zur Fussnote [1] (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: Chapter I. SCOPE OF THE CONVENTION Art. 1 Persons Covered (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. Art. 2 Taxes Covered (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. August 2022 EL 1582 EL 158 August 20223 (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. Chapter II. DEFINITIONS Art. 3 General Definitions (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