Model Tax Convention on Income and on Capital: Condensed Version 2017

Introduction 7
Model Convention with respect to Taxes on Income and on Capital (Articles)19
Commentaries on the Articles of the Model Tax Convention 45
-Commentary on Article 1 (Persons covered)  47
-Commentary on Article 2 (Taxes covered)   77
-Commentary on Article 3 (General definitions) 80
-Commentary on Article 4 (Resident) 85
-Commentary on Article 5 (Permanent establishment) 94
-Commentary on Article 6 (Income from immovable property) 130
-Commentary on Article 7 (Business profits) 132
-Commentary on Article 8 (Shipping, inland waters transport and air transport) 176
-Commentary on Article 9 (Associated enterprises) 183
-Commentary on Article 10 (Dividends) 187
-Commentary on Article 11 (Interest)  208
-Commentary on Article 12 (Royalties) 224
-Commentary on Article 13 (Capital gains)  243
-Commentary on Article 14 [Deleted]  255
-Commentary on Article 15 (Income from employment) 256
-Commentary on Article 16 (Director's fees)  279
-Commentary on Article 17 (Entertainers and sportspersons)  281
-Commentary on Article 18 (Pensions) 292
-Commentary on Article 19 (Government service) 310
-Commentary on Article 20 (Students)  315
-Commentary on Article 21 (Other income) 316
-Commentary on Article 22 (Capital)  320
-Commentary on Articles 23 A and 23 B (Exemption and credit methods for eliminating double taxation) 323
-Commentary on Article 24 (Non-discrimination) 349
-Commentary on Article 25 (Mutual agreement procedure) 371
-Commentary on Article 26 (Exchange of Information) 414
-Commentary on Article 27 (Assistance in collection of taxes) 434
-Commentary on Article 28 (Members of diplomatic missions and consular posts) 443
-Commentary on Article 29 (Territorial extension) 445
-Commentary on Articles 30 and 31 (Entry into force and termination) 446
Non-OECD economies’ positions on the OECD Model Tax Convention  447
Annex – Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital  491