National Tax Service

UN Model Convention

• Article 1 Personal Scope
• Article 2 Taxes Covered
• Article 3 General Definitions
• Article 4 Resident
• Article 5 Permanent Establishment
• Article 6 Income from Immovable Property
• Article 7 Business Profits
• Article 8 A(alternative A)
• Article 8 B(alternative B)
• Article 9 Associated Enterprises
• Article 10 Dividends
• Article 11 Interest
• Article 12 Royalties
• Article 13 Capital Gains
• Article 14 Independent Personal Services
• Article 15 Dependent Personal Services
• Article 16 Directors' Fees and Remuneration of Top-Level Managerial Officials
• Article 17 Income Earned by Entertainers and Athletes
• Article 18 Pensions and Social Security Payments
• Article 19 Remuneration and Pensions in respect of Government Service
• Article 20 Payments Received by Students and Apprentices
• Article 21 Other Income
• Article 22 Capital
• Article 23 A Exemption Method
• Article 24 Non-Discrimination
• Article 25 Mutual Agreement Procedure
• Article 26 Exchange of Information
• Article 27 Diplomatic Agents and Consular Officers
• Article 28 Entry into Force
• Article 29 Termination