The Dance of the Lions

 

II

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Analyses of International Tax Treaties

 

Model Tax Convention on Income and on Capital of OECD (Organisation for Economic Co-operation and Development) (version 2017)

 

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 - International shipping 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 - Director's fees

Article 17 - Entertainers and sportspersons

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 23A - Exemption method

Article 24B - 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 - Entitlement to benefits

Article 30 - Territorial extension

Chapter VII

Article 31 - Entry into force

Article 32 - Termination

 

contents | previous (Structure of the Brazilian Tax Treaties in force in Brazil)

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CONTACT for legal advice

 

Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil