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从第六条到第二十一条,是税收协定中条款最多、分量最重的一章,不仅对所得从性质上进行了分类,而且对各类所得的征税权做出了划分。有些所得由缔约国一方独自行使征税权,有些所得由双方分享征税权。有些条款规定了限制税率,有些条款没有这样的限制。应该指出的是,不同的税收协定在各个条款的规定不尽相同,我们的介绍依据常见的文本展开,不同协定的增减或特殊之处暂未涉及。
From Article 6 to Article 21, it is the chapter with the most provisions and the heaviest weight in tax treaties. It not only classifies the income in nature but also divides the taxation right of all kinds of income. Some proceeds are taxed by one of the Contracting States alone, with some of the proceeds being shared by both parties. Some articles set the tax rate restrictions, some of the terms are not such restrictions. It should be pointed out that different tax treaties vary in different provisions, and our presentations are based on common texts. Changes in special agreements or special features are not yet covered.