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第三款本款采用了经合发组织协定范本第十一条第三款的条文。其对该款的注释如下: “本款对适应于本条规定的‘利息’一语作出了定义解释。利息一般是指从各种债权取得的所得,不论有无抵押担保或是否有权分享利润。所谓‘各种债权’,包括现金存款,处于货币状态的有价证券以及政府公债、债券和信用债券。由于后三项的重要性和可能出现的特殊性,而对其采取单独分类列举。一方面,虽然有些国家将不动产抵押贷款的利息归于不动产所得类,但人们一般都认为其应属于动产所得;另一方面,拥有债权,包括债券和信用债
Paragraph 3 This paragraph adopts the provisions of article 11, paragraph 3, of the model OECD agreement. Its commentary to that paragraph reads as follows: “This paragraph defines the term” interest "as applied to this article, which generally refers to the proceeds of various claims, with or without collateral, or the right to share profits The so - called ’claims’, including cash deposits, currency in the form of securities and government bonds, bonds and credit bonds, are listed separately because of the importance and possible specificity of the latter three items. On the one hand, while some countries attribute real estate mortgage interest to real estate income, they are generally considered to belong to movable income; on the other hand, they have claims, including bonds and credit bonds