ARTICLES OF THE OECD MODEL TAX CONVENTION
ON INCOME AND CAPITAL
SUMMARY OF THE CONVENTION
Title and Preamble
Chapter I
SCOPE OF THE CONVENTION
Article 1 Persons covered
Article 2 Taxes covered
Chapter II
DEFINITIONS
Article 3 General definitions
Article 4 Resident
Article 5 Permanent establishment
Chapter III
TAXATION OF INCOME
Article 6 Income from immovable property
Article 7 Business profits
Article 8 Shipping, inland waterways transport and air transport
Article 9 Associated enterprises
Article 10 Dividends
Article 11 Interest
Article 12 Royalties
Article 13 Capital gains
Article 14 [Deleted]
Article 15 Income from employment
Article 16 Directors’ fees
Article 17 Artistes and sportsmen
Article 18 Pensions
Article 19 Government service
Article 20 Students
Article 21 Other income
Chapter IV
TAXATION OF CAPITAL
Article 22 Capital
Chapter V
METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23 A Exemption method
Article 23 B Credit method
Chapter VI
SPECIAL PROVISIONS
Article 24 Non-discrimination
Article 25 Mutual agreement procedure
Article 26 Exchange of information
Article 27 Assistance in the collection of taxes
Article 28 Members of diplomatic missions and consular posts
Article 29 Territorial extension
Chapter VII
FINAL PROVISIONS
Article 30 Entry into force
Article 31 Termination