Overview of Model Tax Conventions

Chapters / List

1. Introduction - Model Tax Conventions

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2. Title and Preamble of the Model Conventions

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3. Article 1 - Person Covered

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4. Article 2 -Taxes Covered

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5. Article 4 - Resident

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6. Article 5 - Permanent Establishment

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7. Article 6 - Income from Immovable Property

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8. Article 7 - Business Profits

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9. Article 8 - International Shipping and Air Transport

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10. Article 9 - Associated Enterprises

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11. Article 10 - Dividends

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12. Article 11 - Interest

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13. Article 12 - Royalties

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14. Article 12A - Fee for Technical Services

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15. Article 12B - Income from Automated Digital Services

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16. Article 13 - Capital Gain

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17. Article 14 - Independent Personal Services

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18. Article 15 - Income from Employment / Dependent Personal Services

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19. Article 16 - Director fee and Remuneration of Top Level Managerial Officials

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20. Article 17 - Entertainer and Sportspersons / Artistes and Sportspersons

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21. Article 18 - Pensions / Pensions and Social security payments

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22. Article 19 - Government Services

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23. Article 20 - Students

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24. Article 21 - Other Income

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25. Article 22 - Capital

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26. Article 23A - Exemption Method

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27. Article 23B - Credit Method

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28. Article 24 - Non - Discrimination

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29. Article 25 - Mutual Agreement Procedure

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30. Article 26 - Exchange Information

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31. Article 27 - Assistance in Collection of Taxes

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32. Article 28 - Member of Diplomatic Missions And Consular Posts

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33. Article 29 - Entitlement to Benefits

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34. Article 30 - Territorial Extension

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35. Article 31/30 - Entry into Force

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36. Article 32/31 - Termination

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