OECD稅收協定範本研讀2

Article 8

SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT

1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

2. Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

3. If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident.

4. The provisions of paragraph 1 shall also apply to profits from the participation in apool, a joint business or an international operating agency.

第八條 海運、內河運輸和空運

一、以船舶或飛機從事國際運輸取得的利潤，應僅在企業實際管理機構所在締約國徵稅。

研讀：

（1）船舶、飛機從事國際運輸取得的利潤——企業實際管理機構所在締約國納稅——特殊標準

（2）船舶、飛機有關企業的實際管理機構所在國才能徵稅

二、以船隻從事內河運輸取得的利潤，應僅在企業實際管理機構所在締約國徵稅。

研讀：

（1）船隻從事內河運輸取得的利潤，企業實際管理機構所在締約國才能徵稅

（2）企業實際管理機構所在國標準——不是居民國也不是來源地國

三、如果船運企業或內河運輸企業的實際管理機構設在船舶或船隻上，應以船舶或船隻母港所在締約國為所在國；或如果沒有母港，應以船舶或船隻經營者為其居民的締約國為所在國。

研讀：

（1）如果船運企業只有一條船或者船運企業內河運輸企業的實際管理機構在船上，則以船隻母港所在國為締約國

（2）如果沒有母港，以船舶經營者為其居民的國家可以徵稅

（3）簡單說就是：實際管理機構在船上——船隻母港所在國可以徵稅——如果沒有母港，船隻所有者居民國可以徵稅

四、第一款的規定也應適用於參加合夥經營、聯合經營或者參加國際經營機構取得的利潤。

研讀：

這裡的企業也包括合夥、聯營或者參加國際經營機構

Article 9

ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

第九條：聯屬企業

一、當：

（一）締約國一方企業直接或間接參與締約國另一方企業的管理、控制或資本，或者

（二）同一人直接或間接參與締約國一方企業和締約國另一方企業的管理、控制或資本，

並且，在上述任何一種情況下，兩個企業之間在商業或財務關係中達成或施加的交易條件不同於獨立企業之間達成的交易條件，此時，本應由其中一個企業取得，但由於這些條件而沒有取得的利潤，可以計入該企業的利潤，並據以徵稅。

研讀：

（1）A國企業直接或間接參與B國B公司的管理控制或資本，或者，同一人直接或間接參與A國A公司和B國B公司的管理控制資本——母子公司和兄弟公司都是聯屬企業。

（2）對於這種聯屬企業，要特別注意轉讓定價問題。

二、當締約國一方將締約國另一方已徵稅的企業利潤，計入該締約國一方企業的利潤內並加以徵稅，且該被計入的利潤在這兩個企業之間達成的交易條件符合獨立企業間交易條件的情況下，本應由首先提及的締約國一方企業取得時，則該締約國另一方應對這部分利潤已徵收的稅額予以適當調整。在確定上述調整時，應適當考慮本協定的其他規定，如有必要，締約國雙方主管當局應相互協商。

研讀：

（1）轉讓定價的調整

（2）轉讓定價調整後，另一方應該接受轉讓定價調整

Article 10

DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends in all other cases.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term "dividends" as used in this Article means income from shares,"jouissance" shares or "jouissance" rights, mining shares, founders』 shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company』s undistributed profits to a tax on the company』s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

第十條 股息

一、締約國一方居民公司支付給締約國另一方居民的股息，可以在該締約國另一方徵稅。

研讀：

A國A公司支付給B國B公司的股息，可以在B國徵稅——股息收入徵稅

二、然而，這些股息也可以在支付股息的公司為其居民的締約國，按照該國法律徵稅。但是，如果股息受益所有人是締約國另一方的居民，則所徵稅款：

研讀：

A國A公司支付給B國B公司的股息，也可以在A國徵稅——預提稅，受到嚴格限制

（一）如果受益所有人是直接持有支付股息公司至少25 ％資本的公司（不是合夥企業），不應超過股息總額的5 ％；

（二）在其他情形下，不應超過股息總額15％。

締約國雙方主管當局應通過相互協商，確定實施該限制稅率的方式。

本款不應影響對該公司支付股息前的利潤所徵收的公司利潤稅。

研讀：

（1）預提稅很低的情形——受益人直接持有B公司至少25%的資本，則預提稅稅率不得超過股息總額的5%

（2）其他情形下不得超過15%

（3）協商，限制稅率的方式

（4）不影響利潤前的徵稅——不影響經濟性重複徵稅

三、本條「股息」一語是指從股份、「享受」股份或「享受」權利、礦業股份、發起人股份或非債權關係而是分享利潤的其他權利取得的所得，以及按照分配利潤的公司是其居民的國家的法律，視同股份所得同樣徵稅的其它公司權利取得的所得。

研讀：

（1）股息的意思是：從持有股份相關的所得

四、如果股息受益所有人是締約國一方居民，在支付股息的公司是其居民的締約國另一方，通過設在該締約國另一方的常設機構進行營業，並且據以支付股息的股份與該常設機構有實際聯繫，則不適用第一款和第二款的規定。在這種情況下，應適用第七條的規定。

研讀：

（1）如果股息受益人是A國A公司，股息分配的B公司是在B國，通過設立在B國的常設機構進行營業，並據支付股息的股份與該常設機構有實際聯繫，不適用第一款和第二款的規定。這種情況下，應適用營業所得的規定。

（2）不把這些收入當成是A的股息收入，而看成是A公司在B國的延伸機構A1的收入。

五、締約國一方居民公司從締約國另一方取得利潤或所得, 該締約國另一方不得對該公司支付的股息徵收任何稅收（但支付給該締約國另一方居民的股息或者據以支付股息的股份與設在締約國另一方的常設機構有實際聯繫的除外），也不得對該公司的未分配的利潤徵收任何稅收，即使支付的股息或未分配的利潤全部或部分是發生於該締約國另一方的利潤或所得。

研讀：

（1）A國A公司從B國取得的利潤或所得，B國不得對A公司支付的股息徵收任何稅收，也不得對A公司的未分配利潤徵收任何稅收，即使支付股息或未分配利潤全部或部分發生於B國的利潤或所得。

（2）也就是說，A國在B國賺到了錢之後分利潤——B國不能對A國的分紅股息紅利徵稅——鞭長莫及原則

Article 11

INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

3. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor』s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

5. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

第十一條 利息

一、發生於締約國一方並支付給締約國另一方居民的利息，可以在該締約國另一方徵稅。

研讀：

（1）發生於A國並支付給B國B公司的利息，可以在B國徵稅

二、然而，這些利息也可以在該利息發生的締約國，按照該國法律徵稅。但是，如果利息的受益所有人是締約國另一方的居民，則所徵稅款不應超過利息總額的10％。締約國雙方主管當局應通過相互協商，確定實施該限制稅率的方式。

研讀：

（1）然而這些利息收入也可以在利息發生的A國，按照法律徵稅。——我們會發現這種預提稅其實是非常不公平的，因為一個人有了收入，應該那個人所在國才能徵稅——比如企業所得稅。而利息收入、股息收入，一個人有了收入，本來應該在所在國徵稅，但是卻不得不遇上過路財神——即利息產生國。所以OECD設立的原則是以居民國為原則，過路財神例外，壓縮過路財神的錢。

（2）但是如果利息受益人是B國的居民，則不得超過利息總額的10%

（3）協商，確定實施該限制稅率的方式

三、本條「利息」一語是指從各種債權取得的所得，不論其有無抵押擔保或者是否有權分享債務人的利潤；特別是指從政府證券取得的所得、從債券或者信用債券取得的所得，包括附屬於這些證券、債券和信用債券的溢價和獎金。由於延期支付的罰款，不應視為本條所規定的利息。

研讀：

（1）什麼是利息？從各種債權取得的所得，不論有無抵押擔保

（2）特別是指從：政府證券、債券、信用債券，附屬於這些證券、債券和信用債券的溢價和獎金

（3）延期支付的罰款，不是利息

四、如果利息受益所有人是締約國一方的居民，在利息發生的締約國另一方，通過設在該締約國另一方的常設機構進行營業，並且據以支付該利息的債權與該常設機構有實際聯繫，則不適用第一款和第二款的規定。在這種情況下，應適用第七條的規定。

研讀

（1）如果利息受益人是B國居民，在利息發生的A國，通過設在A國的設機構營業——則視為營業收入，而不是B公司的利息收入。

五、如果支付利息的人為締約國一方居民，應認為該利息發生於該締約國。然而，如果支付利息的人不論是否為締約國一方居民，在締約國一方設有常設機構，支付該利息的債務與該常設機構有聯繫，並由其負擔利息，上述利息應認為發生於該常設機構所在締約國。

研讀

（1）如果支付利息的人為A國A公司，應該認為利息發生於A國，然而如果支付利息的人不論是否為A國居民，在B國有常設機構，支付該利息的債務與常設機構有聯繫，並由該機構負擔利息，上述利息發生於常設機構所在國B。

（2）一般認為支付利息的為A國居民公司A，但是如果該利息與A公司在B國的常設機構聯繫密切，則可以視為利息發生在B國。——常設機構影響利息發生地——常設機構影響收入來源地

六、由於支付利息的人與受益所有人之間或者他們與其他人之間的特殊關係，就有關債權所支付 的利息數額超出支付人與受益所有人沒有上述關係所能同意的數額時，本條規定應僅適用於後來提及的數額。在這種情況下，該支付款項的超出部分，仍應按各締約國的法律徵稅，但應適當考慮本協定的其它規定。

研讀

（1）支付利息的A與受益人B之間或他們與其他人之間有特殊關係，就有關債權所支付的利息數額超出正常標準的，本規定應適用於合理的數額。超出部分，仍應按照各締約國法律徵稅的，按應考慮其他規定。

（2）也就是說，如果支付過多的利息，本條約不管，各國法律管，但要參照各締約國法律規定。

Article 12

ROYALTIES

1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.

2. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

研讀：

第十二條 特許權使用費

一、發生於締約國一方並由締約國另一方居民受益所有的特許權使用費，應僅在該締約國另一方徵稅。

研讀：

（1）發生於A國並由B國B公司受益所有的特許權使用費，應僅在B國徵稅。

發生在中國並由美國蘋果公司受益所有的特許權使用費，應僅在美國徵稅。

二、本條中「特許權使用費」一語是指使用或有權使用任何文學、藝術或科學作品，包括電影影片的版權、任何專利、商標、設計或模型、計劃、秘密配方或程序所支付的作為報酬的各種款項；或者有關工業、商業或科學經驗的信息所支付的作為報酬的各種款項。

研讀：

（1）特許權使用費指：使用或有權使用任何文字、藝術或科學作品，包括各種東西所支付的作為報酬的各種款項；或者有關工業商業或科學經驗的信息所支付的作為報酬的各種款項。

（2）什麼是特許權使用費指向的對象——科研產品

三、如果特許權使用費受益所有人是締約國一方的居民，在特許權使用費發生的締約國另一方，通過設在該締約國另一方的常設機構進行營業，且據以支付該特許權使用費的權利或財產與該常設機構有實際聯繫，則不適用第一款的規定。在這種情況下，應適用第七條的規定。

研讀：

（1）如果特許權使用費受益所有人是B國居民，在特許權使用費發生的A國，通過設立在A國的常設機構進行營業，且特許權使用費與該常設機構有聯繫，則適用營業所得規定

四、由於支付特許權使用費的人與受益所有人之間或他們與其他人之間的特殊關係，就有關使用、權利或信息支付的特許權使用費數額超出支付人與受益所有人沒有上述關係所能同意的數額時，本條規定應僅適用於後來提及的數額。在這種情況下，該支付款項的超出部分，仍應按各締約國的法律徵稅，但應適當考慮本協定的其它規定。

研讀：

（1）特許權使用費如果超出一定界限——本協定不管，按照各國法律，但考慮本協定其他規定

Article 13

CAPITAL GAINS

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4. Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.

5. Gains from the alienation of any property, other than that referred to in paragraphs 1,2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.

研讀：

第十三條 財產收益

一、締約國一方居民轉讓第六條所述位於締約國另一方的不動產取得的收益，可以在該締約國另一方徵稅。

研讀：

（1）A國A公司轉讓位於B國的不動產取得的收益，可以在B國徵稅

二、轉讓締約國一方企業在締約國另一方的常設機構營業財產部分的動產，包括轉讓整個常設機構（單獨或隨同整個企業）取得的收益，可以在該締約國另一方徵稅。

研讀：

（1）轉讓A國A公司在B國的常設機構營業財產部分的動產，包括整個設備取得的收益，可以在B國徵稅

三、轉讓從事國際運輸的船舶、飛機、從事內河運輸的船隻或附屬於經營上述船舶、飛機或船隻的動產取得的收益，應僅在該企業實際管理機構所在的締約國徵稅。

研讀：

（1）轉讓從事國際運輸的飛機船舶或附屬之上的動產所得的收益，應僅在該企業實際管理機構所在國的締約國徵稅——國際運輸——不看來源地國，不看居民國，不看財產所在地國，只看公司的實際管理機構

四、締約國一方居民轉讓股份取得收益，該股份50％以上的價值直接或間接來自於位於締約國另一方的不動產，該收益可在該締約國另一方徵稅。

研讀：

（1）A國A公司轉讓股份取得的收益，該股份50%以上的價值直接或間接來自於B國的不動產，則該收益可以在B國徵稅

（2）間接轉讓股權涉及不動產——不動產所在地國可以徵稅

五、轉讓第一、二、三、四各款所述的財產以外的任何財產取得的收益，應僅在轉讓者為其居民的締約國徵稅。

研讀：

轉讓其他財產，應僅僅在轉讓者的居民國徵稅

Article 15

INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent establishment which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.

研讀：

第十五條 受雇所得

一、除適用第十六條、第十八條和第十九條的規定以外，締約國一方居民因受雇取得的薪金、工資和其它類似報酬，除在締約國另一方從事受雇的活動以外，應僅在該締約國一方徵稅。在締約國另一方從事受雇的活動取得的報酬，可在該締約國另一方徵稅。

研讀：

（1）除了使用16/18/19規定外，A國居民受雇取得的薪金、工資和其他類似報酬，除在B國從事受雇活動外，應僅在A國徵稅。

（2）在B國受雇所取得的報酬，可在B國徵稅

（3）只有A國居民受雇在B國工作，B國才能徵稅

二、雖有第一款的規定，締約國一方居民因在締約國另一方從事受雇的活動取得的報酬，在下列情況下應僅在首先提及的締約國徵稅，如果：

（一）收款人在有關會計年度開始或結束的任何十二個月中在該締約國另一方停留連續或累計不超過一百八十三天；同時

（二）該項報酬由並非該締約國另一方居民的僱主支付或代表該僱主支付；並且

（三）該項報酬不由僱主設在該締約國另一方的常設機構所負擔。

研讀：

（1）A國居民因在B國從事受雇活動取得的報酬，在下列情況應僅在A國徵稅，如果：——對B國徵稅權的限制——同時滿足三個條件才可以

（2）A國居民在會計年度中累計停留不超過183天——即A國居民停留時間短

（3）該報酬並非由A國居民的僱主支付或代表僱主支付，並且

（4）該報酬不由A設立在B國的常設機構負擔

也就是說付錢的人是真實的A國公司+A居民工作時間不長

三、雖有本條上述規定，在締約國一方企業經營國際運輸的船舶或飛機上，或在從事內河運輸的船隻上從事受雇的活動取得的報酬，可以在該企業實際管理機構所在的締約國徵稅。

研讀：

（1）在A國A公司經營的船舶飛機上，或在內核運輸上取得的報酬——可以在企業實際管理機構所在國徵稅

Article 16

DIRECTORS』 FEES

Directors』 fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

第十六條 董事費

締約國一方居民作為締約國另一方居民公司的董事會成員取得的董事費和其他類似款項，可以在該締約國另一方徵稅。

研讀：

（1）A國居民作為B國B公司董事會成員得到的董事費或其他款項，可以在B國徵稅

（2）本來B國要徵稅，必須A居民在B國受雇——這條進行了突破

Article 17

ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 7 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

第十七條 藝術家和運動員

一、雖有第七條和第十五條的規定，締約國一方居民，作為表演家，如戲劇、電影、廣播或電視藝術家、音樂家或作為運動員，在締約國另一方從事其個人活動取得的所得，可以在該締約國另一方徵稅。

研讀：

（1）雖然有營業所得規定和個人所得規定，A國居民A，作為表演家，或運動員，在B國從事其個人活動取得的所得，可以在B國徵稅

（2）原來是，A居民必須B國受雇——現在的突破是A居民從事個人活動，B國也能徵稅

也就是受，16/17/18等都是對B國徵稅權的擴張

二、表演家或運動員從事其個人活動取得的所得，並非歸屬於表演家或運動員本人，而是歸屬於其他人，雖有第七條和第十五條的規定，該所得可以在該表演家或運動員從事其活動的締約國徵稅。

研讀：

（1）表演家或運動員個人活動取得的所得，並非歸屬於他們，而是歸屬於其他人的，雖然有7和15規定，該所得可以在 B 國徵稅

（2）同樣是對B國徵稅權的擴張

Article 18

PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

第十八條 退休金

除適用第十九條第二款的規定以外，因過去的僱傭關係支付給締約國一方居民的退休金和其它類似報酬，應僅在該締約國一方徵稅

研讀：

（1）除了政府服務相關規定外，因為過去的僱傭關係支付給A國居民的退休金和其他報酬，應僅在A國徵稅

（2）即使是B國支付給A國居民 ，也應只在A國徵稅

Article 19

GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that State.

3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

第十九條 政府服務

一、（一）締約國一方、所屬行政區或地方當局支付給向其提供服務的個人的工資、薪金和其它類似報酬，應僅在該締約國一方徵稅。

研讀：

（1）A國、所屬行政區或地方當局支付給為其提供服務的個人的工資薪金或類似報酬，應僅在A國徵稅。——A國支出應在A國徵稅

（二）但是，該項工資、薪金和其它類似報酬，應僅在締約國另一方徵稅，如果該項服務是在該締約國另一方提供，而且提供服務的個人是該締約國另一方居民，並且該居民：

1． 是該國國民；或者

2． 不是僅由於提供該項服務的目的，而成為該國居民。

研讀：

什麼情況下只有B國可以對這種政府服務費徵稅？

（1）B國居民

（2）在B國提供

二、（一）雖有第一款的規定，締約國一方、所屬行政區或地方當局支付的或者從其建立的基金中對向其提供服務的個人支付的退休金或其它類似款項，應僅在該締約國一方徵稅。

研讀：

（1）A國支付的錢中對先其提供服務的個人支付退休金的，應僅在A國徵稅

（二）但是，如果提供服務的個人是締約國另一方居民，並且是其國民的，該項退休金或其它類似報酬應僅在該締約國另一方徵稅。

研讀：

（1）但是，如果體用服務的個人是B國居民，且是其國民，該項退休金應在B國徵稅。

三2、第十五條、第十六條、第十七條和第十八條的規定應適用於向締約國一方、所屬行政區或地方當局經營的企業提供服務取得的工資、薪金、退休金或其它類似報酬。

研讀：

（1）15/16/17/18規定的適用於向A國經營的企業體用服務取得的工資薪金所得或其他

（2）經營的企業就要規範化，不能適用政府那一套

Article 20

STUDENTS

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

第二十條 學生

學生或企業學徒是，或在直接前往締約國一方訪問前曾是，締約國另一方居民，僅由於接受教育或培訓的目的停留在首先提及的國家，其為維持生活、教育或培訓收到來源於該國以外的款項，該國不應徵稅。

研讀：

（1）誰是學生？

（2）學生為了維持生活教育培訓收到的來源於中國的款項，在美國、英國、澳大利亞不徵稅

Article 21

OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

第二十一條 其他所得

一、締約國一方居民的各項所得，無論其發生於何地，凡本協定上述各條未作規定的，應僅在該締約國一方徵稅。

研讀：

（1）A國A居民的各項所得，無論發生在什麼地方，凡是本協定上述各條沒有作出規定的，應僅在A國徵稅。

二、第六條第二款規定的不動產所得以外的其他所得，如果所得的收款人是締約國一方居民，通過設在締約國另一方的常設機構進行營業，據以支付所得的權利或財產與該常設機構有實際聯繫，則不適用第一款的規定。在這種情況下，應適用第七條的規定。

研讀：

（1）第6條第2款規定的不動產所得以外的其他所得，如果收款人是A國居民，通過設立在B國 常設機構進行營業，據以支付所得的權利或財產與該常設機構有實際聯繫，則不適用第一款規定，在這種情況下適用營業所得規定。

（2）總結：21條是對規律的總結，A國居民所得，應在A國徵稅，A國居民如果所得與A國在B國的常設機構有關，則適用營業所的規定，即B國可以徵稅。