Model tax convention on income and on capital: volume I and II, (updated 21 November 2017) (Model Tax Convention on Income and on Capital (Full Version))

2624 Pages·2019·14.076 MB·English

by  Organisation for Economic Co-operation and Development: Committee on Fiscal Affairs

Model Tax
Convention
on Income
and on Capital
FULL VERSION
(as it read on 21 November 2017)

Model Tax Convention on
Income and on Capital
Volume I and II
(Updated 21 November 2017)
OECD Committee on Fiscal Affairs
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Pleasecitethispublicationas:
OECD(2019),ModelTaxConventiononIncomeandonCapital2017(FullVersion),OECDPublishing.
http://dx.doi.org/10.1787/g2g972ee-en
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FOREWORD
ThisfullversionoftheOECDModelTaxConventioncontainsthefulltextof
the Model Tax Convention on Income and on Capital as it read on
21 November 2017, including the Articles, the Commentaries, the
non-OECD economies’ positions, the Recommendation of the OECD Council,
the historical notes and the full text of a number of background reports
adopted after 1977. New editions of this book will be published regularly to
reflectupdates.
The Model Tax Convention of November 2017 is also available in web and
condensedformats.Thewebformatincludesthetextofthefullversionand
features such as extensive internal linking, making it easy to link from an
ArticletoitsCommentary;fastsearchingcapabilities;theabilityfortheuser
to attach notes to specific areas of text; and cut and paste capabilities.The
tentheditionofthecondensedversion,publishedinDecember2017,includes
onlytheArticles,theCommentaries,thenon-OECDeconomies’positionsand
theRecommendationoftheOECDCouncil.
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MODELTAXCONVENTION(FULLVERSION)–©OECD2019

ACKNOWLEDGEMENT
TheOECDCentreforTaxPolicyandAdministrationwouldliketoexpressits
gratitudetoJacquesSassevilleforhisinvaluablecontributionsovermorethan
20yearstothedevelopmentandpublicationofthisandearliereditionsofthe
OECDModelTaxConvention.
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MODELTAXCONVENTION(FULLVERSION)–©OECD2019

TABLE OF CONTENTS
Volume I
Introduction .............................................. I-1
A.Historicalbackground ............................... I-1
B. InfluenceoftheOECDModelConvention .............. I-4
C.Taxpolicyconsiderationsthatarerelevanttothedecision
ofwhethertoenterintoataxtreatyoramendan
existingtreaty...................................... I-5
D.PresentationoftheModelConvention................. I-7
ModelConvention ......................................... M-3
CommentariesontheArticlesoftheModelConvention
CommentaryonArticle1............................... C(1)-1
CommentaryonArticle2............................... C(2)-1
CommentaryonArticle3............................... C(3)-1
CommentaryonArticle4............................... C(4)-1
CommentaryonArticle5............................... C(5)-1
CommentaryonArticle6............................... C(6)-1
CommentaryonArticle7............................... C(7)-1
CommentaryonArticle8............................... C(8)-1
CommentaryonArticle9............................... C(9)-1
CommentaryonArticle10.............................. C(10)-1
CommentaryonArticle11.............................. C(11)-1
CommentaryonArticle12.............................. C(12)-1
CommentaryonArticle13.............................. C(13)-1
CommentaryonArticle14[Deleted] ..................... C(14)-1
CommentaryonArticle15.............................. C(15)-1
CommentaryonArticle16.............................. C(16)-1
CommentaryonArticle17.............................. C(17)-1
CommentaryonArticle18.............................. C(18)-1
CommentaryonArticle19.............................. C(19)-1
CommentaryonArticle20.............................. C(20)-1
CommentaryonArticle21.............................. C(21)-1
CommentaryonArticle22.............................. C(22)-1
CommentaryonArticles23Aand23B................... C(23)-1
CommentaryonArticle24.............................. C(24)-1
CommentaryonArticle25.............................. C(25)-1
CommentaryonArticle26.............................. C(26)-1
CommentaryonArticle27.............................. C(27)-1
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CommentaryonArticle28.............................. C(28)-1
CommentaryonArticle29.............................. C(29)-1
CommentaryonArticle30.............................. C(30)-1
CommentaryonArticles31and32 ...................... C(31/32)-1
Non-OECDEconomies’PositionsontheOECDModelTaxConvention
Introduction.......................................... P-3
PositionsonArticle1anditscommentary................ P(1)-1
PositionsonArticle2anditscommentary................ P(2)-1
PositionsonArticle3anditscommentary................ P(3)-1
PositionsonArticle4anditscommentary................ P(4)-1
PositionsonArticle5anditscommentary................ P(5)-1
PositionsonArticle6anditscommentary................ P(6)-1
PositionsonArticle7anditscommentary................ P(7)-1
PositionsonArticle8anditscommentary................ P(8)-1
PositionsonArticle9anditscommentary................ P(9)-1
PositionsonArticle10anditscommentary............... P(10)-1
PositionsonArticle11anditscommentary............... P(11)-1
PositionsonArticle12anditscommentary............... P(12)-1
PositionsonArticle13anditscommentary............... P(13)-1
PositionsonArticle14anditscommentary[Deleted]....... P(14)-1
PositionsonArticle15anditscommentary............... P(15)-1
PositionsonArticle16anditscommentary............... P(16)-1
PositionsonArticle17anditscommentary............... P(17)-1
PositionsonArticle18anditscommentary............... P(18)-1
PositionsonArticle19anditscommentary............... P(19)-1
PositionsonArticle20anditscommentary............... P(20)-1
PositionsonArticle21anditscommentary............... P(21)-1
PositionsonArticle22anditscommentary............... P(22)-1
PositionsonArticles23Aand23Banditscommentary .... P(23)-1
PositionsonArticle24anditscommentary............... P(24)-1
PositionsonArticle25anditscommentary............... P(25)-1
PositionsonArticle26anditscommentary............... P(26)-1
PositionsonArticle28anditscommentary............... P(28)-1
PositionsonArticle29anditscommentary............... P(29)-1
PositionsonArticle30anditscommentary............... P(30)-1
Volume II
PreviousreportsrelatedtotheModelTaxConvention.......... R-i
Transferpricing,correspondingadjustments
andthemutualagreementprocedure..................... R(1)-1
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