OECD稅收協(xié)定范本(中英對(duì)照文本OECD稅收協(xié)定范本(中英對(duì)照文本OECD稅收協(xié)定范本(中英對(duì)照文本OECD稅收協(xié)定范本(中英對(duì)照文本編制僅供參考審核批準(zhǔn)生效日期地址：電話：傳真:郵編:MODELCONVENTIONWITHRESPECTTOTAXESONINCOMEANDONCAPITALTITLEANDPREAMBLECHAPTERIScopeoftheConventionArt.1PersonsCoveredArt.2TaxescoveredCHAPTERIIDefinitionsArt.3GeneraldefinitionsArt.4ResidentArt.5PermanentestablishmentCHAPTERIIITaxationofincomeArt.6IncomefromimmovablepropertyArt.7BusinessprofitsArt.8Shipping,inlandwaterwaystransportandairtransportArt.9AssociatedenterprisesArt.10DividendsArt.11InterestArt.12RoyaltiesArt.13CapitalgainsArt.14[Deleted]Art.15IncomefromemploymentArt.16Directors’feesArt.17ArtistesandsportsmenArt.18PensionsArt.19GovernmentServiceArt.20StudentsArt.21OtherincomeCHAPTERIVTaxationofcapitalArt.22CapitalCHAPTERVMethodsforeliminationofdoubletaxationArt.23AExemptionmethodArt.23BCreditmethodCHAPTERVISpecialprovisionsArt.24Non-discriminationArt.25MutualagreementprocedureArt.26ExchangeofinformationArt.27AssistanceinthecollectionoftaxesArt.28MembersofdiplomaticmissionsandconsularpostsArt.29TerritorialextensionCHAPTERVIIFinalprovisionsArt.30EntryintoforceArt.31TerminationTITLEOFTHECONVENTIONConventionbetween(StateA)and(StateB)withrespecttotaxesonincomeandoncapitalPREAMBLETOTHECONVENTION1.Stateswishingtodosomayfollowthewidespreadpracticeofincludinginthetitleareferencetoeithertheavoidanceofdoubletaxationortoboththeavoidanceofdoubletaxationandthepreventionoffiscalevasion.2.ThePreambleoftheConventionshallbedraftedinaccordancewiththeconstitutionalprocedureofbothContractingStates.CHAPTERISCOPEOFTHECONVENTIONArticle1PERSONSCOVEREDThisConventionshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisConventionshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorlocalauthorities,irrespectiveofthe2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,taxesonthetotalamountsofwagesorsalariespaidbyenterprises,aswellastaxesoncapitalappreciation.3.TheexistingtaxestowhichtheConventionshallapplyareinparticular:a)(inStateA):..........................................b)(inStateB):..........................................4.TheConventionshallapplyalsotoanyidenticalorsubstantiallysimilartaxesthatareimposedafterthedateofsignatureoftheConventioninadditionto,orinplaceof,theexistingtaxes.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysignificantchangesthathavebeenmadeintheirtaxationlaws.CHAPTERIIDEFINITIONSArticle3GENERALDEFINITIONS1.ForthepurposesofthisConvention,unlessthecontextotherwiserequires:a)theterm"person"includesanindividual,acompanyandanyotherbodyofpersons;b)theterm"company"meansanybodycorporateoranyentitythatistreatedasabodycorporatefortaxpurposes;c)theterm"enterprise"appliestothecarryingonofanybusiness;d)theterms"enterpriseofaContractingState"and"enterpriseoftheotherContractingState"meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;e)theterm"internationaltraffic"meansanytransportbyashiporaircraftoperatedbyanenterprisethathasitsplaceofeffectivemanagementinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingf)theterm"competentauthority"means:(i)(inStateA):................................(ii)(inStateB):................................g)theterm"national",inrelationtoaContracting(i)anyindividualpossessingthenationalityorcitizenshipofthatContracting(ii)anylegalperson,partnershiporassociationderivingitsstatusassuchfromthelawsinforceinthatContractingh)theterm"business"includestheperformanceofprofessionalservicesandofotheractivitiesofanindependentcharacter.2.AsregardstheapplicationoftheConventionatanytimebyaContractingState,anytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningthatithasatthattimeunderthelawofthatStateforthepurposesofthetaxestowhichtheConventionapplies,anymeaningundertheapplicabletaxlawsofthatStateprevailingoverameaninggiventothetermunderotherlawsofthatState.Article4RESIDENT1.ForthepurposesofthisConvention,theterm"residentofaContractingState"meansanypersonwho,underthelawsofthatState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofmanagementoranyothercriterionofasimilarnature,andalsoincludesthatStateandanypoliticalsubdivisionorlocalauthoritythereof.Thisterm,however,doesnotincludeanypersonwhoisliabletotaxinthatStateinrespectonlyofincomefromsourcesinthatStateorcapitalsituatedtherein.2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractinga)heshallbedeemedtobearesidentonlyoftheStateinwhichhehasapermanenthomeavailabletohim;ifhehasapermanenthomeavailabletohiminbothStates,heshallbedeemedtobearesidentonlyoftheStatewithwhichhispersonalandeconomicrelationsarecloser(centreofvitalinterests);b)iftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentonlyoftheStateinwhichhehasanhabitualabode;c)ifhehasanhabitualabodeinbothStatesorinneitherofthem,heshallbedeemedtobearesidentonlyoftheStateofwhichheisanational;d)ifheisanationalofbothStatesorofneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement.3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thenitshallbedeemedtobearesidentonlyoftheStateinwhichitsplaceofeffectivemanagementissituated.Article5PERMANENTESTABLISHMENT1.ForthepurposesofthisConvention,theterm"permanentestablishment"meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.2.Theterm"permanentestablishment"includesespecially:a)aplaceofmanagement;b)abranch;c)anoffice;d)afactory;e)aworkshop,andf)amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.3.Abuildingsiteorconstructionorinstallationprojectconstitutesapermanentestablishmentonlyifitlastsmorethantwelvemonths.4.NotwithstandingtheprecedingprovisionsofthisArticle,theterm"permanentestablishment"shallbedeemednottoinclude:a)theuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;b)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;c)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;d)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation,fortheenterprise;e)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingon,fortheenterprise,anyotheractivityofapreparatoryorauxiliarycharacter;f)themaintenanceofafixedplaceofbusinesssolelyforanycombinationofactivitiesmentionedinsubparagraphsa)toe),providedthattheoverallactivityofthefixedplaceofbusinessresultingfromthiscombinationisofapreparatoryorauxiliarycharacter.5.Notwithstandingtheprovisionsofparagraphs1and2,whereaperson—otherthananagentofanindependentstatustowhomparagraph6applies—isactingonbehalfofanenterpriseandhas,andhabituallyexercises,inaContractingStateanauthoritytoconcludecontractsinthenameoftheenterprise,thatenterpriseshallbedeemedtohaveapermanentestablishmentinthatStateinrespectofanyactivitieswhichthatpersonundertakesfortheenterprise,unlesstheactivitiesofsuchpersonarelimitedtothosementionedinparagraph4which,ifexercisedthroughafixedplaceofbusiness,wouldnotmakethisfixedplaceofbusinessapermanentestablishmentundertheprovisionsofthatparagraph.6.AnenterpriseshallnotbedeemedtohaveapermanentestablishmentinaContractingStatemerelybecauseitcarriesonbusinessinthatStatethroughabroker,generalcommissionagentoranyotheragentofanindependentstatus,providedthatsuch7.ThefactthatacompanywhichisaresidentofaContractingStatecontrolsoriscontrolledbyacompanywhichisaresidentoftheotherContractingState,orwhichcarriesonbusinessinthatotherState(whetherthroughapermanentestablishmentorotherwise),shallnotofitselfconstituteeithercompanyapermanentestablishmentoftheother.CHAPTERIIITAXATIONOFINCOMEArticle6INCOMEFROMIMMOVABLEPROPERTY1.IncomederivedbyaresidentofaContractingStatefromimmovableproperty(includingincomefromagricultureorforestry)situatedintheotherContractingStatemay2.Theterm"immovableproperty"shallhavethemeaningwhichithasunderthelawoftheContractingStateinwhichthepropertyinquestionissituated.Thetermshallinanycaseincludepropertyaccessorytoimmovableproperty,livestockandequipmentusedinagricultureandforestry,rightstowhichtheprovisionsofgenerallawrespectinglandedpropertyapply,usufructofimmovablepropertyandrightstovariableorfixedpaymentsasconsiderationfortheworkingof,ortherighttowork,mineraldeposits,sourcesandother3.Theprovisionsofparagraph1shallapplytoincomederivedfromthedirectuse,letting,oruseinanyotherformofimmovableproperty.4.Theprovisionsofparagraphs1and3shallalsoapplytotheincomefromimmovablepropertyofanenterprise.Article7BUSINESSPROFITS1.TheprofitsofanenterpriseofaContractingStateshallbetaxableonlyinthatStateunlesstheenterprisecarriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein.Iftheenterprisecarriesonbusinessasaforesaid,theprofitsoftheenterprisemaybetaxedintheotherStatebutonlysomuchofthemasisattributable2.Subjecttotheprovisionsofparagraph3,whereanenterpriseofaContractingStatecarriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein,thereshallineachContractingStatebeattributedtothatpermanentestablishmenttheprofitswhichitmightbeexpectedtomakeifitwereadistinctandseparateenterpriseengagedinthesameorsimilaractivitiesunderthesameorsimilarconditionsanddealingwhollyindependentlywiththeenterpriseofwhichitisapermanentestablishment.3.Indeterminingtheprofitsofapermanentestablishment,thereshallbeallowedasdeductionsexpenseswhichareincurredforthepurposesofthepermanentestablishment,includingexecutiveandgeneraladministrativeexpensessoincurred,whetherintheStateinwhichthepermanentestablishmentissituatedorelsewhere.4.InsofarasithasbeencustomaryinaContractingStatetodeterminetheprofitstobeattributedtoapermanentestablishmentonthebasisofanapportionmentofthetotalprofitsoftheenterprisetoitsvariousparts,nothinginparagraph2shallprecludethatContractingStatefromdeterminingtheprofitstobetaxedbysuchanapportionmentasmaybecustomary;themethodofapportionmentadoptedshall,however,besuchthattheresultshallbeinaccordancewiththeprinciplescontainedinthisArticle.5.Noprofitsshallbeattributedtoapermanentestablishmentbyreasonofthemerepurchasebythatpermanentestablishmentofgoodsormerchandisefortheenterprise.6.Forthepurposesoftheprecedingparagraphs,theprofitstobeattributedtothepermanentestablishmentshallbedeterminedbythesamemethodyearbyyearunlessthereisgoodandsufficientreasontothecontrary.7.WhereprofitsincludeitemsofincomewhicharedealtwithseparatelyinotherArticlesofthisConvention,thentheprovisionsofthoseArticlesshallnotbeaffectedbytheprovisionsofthisArticle.Article8SHIPPING,INLANDWATERWAYSTRANSPORTANDAIRTRANSPORT1.ProfitsfromtheoperationofshipsoraircraftininternationaltrafficshallbetaxableonlyintheContractingState2.ProfitsfromtheoperationofboatsengagedininlandwaterwaystransportshallbetaxableonlyintheContractingStateinwhichtheplaceofeffectivemanagementofthe3.Iftheplaceofeffectivemanagementofashippingenterpriseorofaninlandwaterwaystransportenterpriseisaboardashiporboat,thenitshallbedeemedtobesituatedintheContractingStateinwhichthehomeharbouroftheshiporboatissituated,or,ifthereisnosuchhomeharbour,intheContractingStateofwhichtheoperatoroftheshiporboatisaresident.4.Theprovisionsofparagraph1shallalsoapplytoprofitsfromtheparticipationinapool,ajointbusinessoraninternationaloperatingagency.Article9ASSOCIATEDENTERPRISES1.Wherea)anenterpriseofaContractingStateparticipatesdirectlyorindirectlyinthemanagement,controlorcapitalofanenterpriseoftheotherContractingb)thesamepersonsparticipatedirectlyorindirectlyinthemanagement,controlorcapitalofanenterpriseofaContractingStateandanenterpriseoftheotherContractingState,ineithercaseconditionsaremadeorimposedbetweenthetwoenterprisesintheircommercialorfinancialrelationswhichdifferfromthosewhichwouldbemadebetweenindependententerprises,thenanyprofitswhichwould,butforthoseconditions,haveaccruedtooneoftheenterprises,but,byreasonofthoseconditions,havenotsoaccrued,maybeincludedintheprofitsofthatenterpriseandtaxedaccordingly.2.WhereaContractingStateincludesintheprofitsofanenterpriseofthatState—andtaxesaccordingly—profitsonwhichanenterpriseoftheotherContractingStatehasbeenchargedtotaxinthatotherStateandtheprofitssoincludedareprofitswhichwouldhaveaccruedtotheenterpriseofthefirst-mentionedStateiftheconditionsmadebetweenthetwoenterpriseshadbeenthosewhichwouldhavebeenmadebetweenindependententerprises,thenthatotherStateshallmakeanappropriateadjustmenttotheamountofthetaxchargedthereinonthoseprofits.Indeterminingsuchadjustment,dueregardshallbehadtotheotherprovisionsofthisConventionandthecompetentauthoritiesoftheContractingStatesshallifnecessaryconsulteachother.Article10DIVIDENDS1.DividendspaidbyacompanywhichisaresidentofaContractingStatetoaresidentoftheotherContractingStatemaybetaxed2.However,suchdividendsmayalsobetaxedintheContractingStateofwhichthecompanypayingthedividendsisaresidentandaccordingtothelawsofthatState,butifthebeneficialownerofthedividendsisaresidentoftheotherContractingState,thetaxsoa)5percentofthegrossamountofthedividendsifthebeneficialownerisacompany(otherthanapartnership)whichholdsdirectlyatleast25percentofthecapitalofthecompanypayingthedividends;b)15percentofthegrossamountofthedividendsinallothercases.ThecompetentauthoritiesoftheContractingStatesshallbymutualagreementsettlethemodeofapplicationoftheselimitations.Thisparagraphshallnotaffectthetaxationofthecompanyinrespectoftheprofitsoutofwhichthedividendsarepaid.3.Theterm"dividends"asusedinthisArticlemeansincomefromshares,"jouissance"sharesor"jouissance"rights,miningshares,founders’sharesorotherrights,notbeingdebt-claims,participatinginprofits,aswellasincomefromothercorporaterightswhichissubjectedtothesametaxationtreatmentasincomefromsharesbythelawsoftheStateofwhichthecompanymakingthedistributionisaresident.4.Theprovisionsofparagraphs1and2shallnotapplyifthebeneficialownerofthedividends,beingaresidentofaContractingState,carriesonbusinessintheotherContractingStateofwhichthecompanypayingthedividendsisaresidentthroughapermanentestablishmentsituatedthereinandtheholdinginrespectofwhichthedividendsarepaidiseffectivelyconnectedwithsuchpermanentestablishment.InsuchcasetheprovisionsofArticle7shallapply.5.WhereacompanywhichisaresidentofaContractingStatederivesprofitsorincomefromtheotherContractingState,thatotherStatemaynotimposeanytaxonthedividendspaidbythecompany,exceptinsofarassuchdividendsarepaidtoaresidentofthatotherStateorinsofarastheholdinginrespectofwhichthedividendsarepaidiseffectivelyconnectedwithapermanentestablishmentsituatedinthatotherState,norsubjectthecompany’sundistributedprofitstoataxonthecompany’sundistributedprofits,evenifthedividendspaidortheundistributedprofitsconsistwhollyorpartlyofprofitsorincomearisinginsuchotherState.Article11INTEREST1.InterestarisinginaContractingStateandpaidtoaresidentoftheotherContracting2.However,suchinterestmayalsobetaxedintheContractingStateinwhichitarisesandaccordingtothelawsofthatState,butifthebeneficialowneroftheinterestisaresidentoftheotherContractingState,thetaxsochargedshallnotexceed10percentofthegrossamountoftheinterest.ThecompetentauthoritiesoftheContractingStatesshall3.Theterm"interest"asusedinthisArticlemeansincomefromdebt-claimsofeverykind,whetherornotsecuredbymortgageandwhetherornotcarryingarighttoparticipateinthedebtor’sprofits,andinparticular,incomefromgovernmentsecuritiesandincomefrombondsordebentures,includingpremiumsandprizesattachingtosuchsecurities,bondsordebentures.PenaltychargesforlatepaymentshallnotberegardedasinterestforthepurposeofthisArticle.4.Theprovisionsofparagraphs1and2shallnotapplyifthebeneficialowneroftheinterest,beingaresidentofaContractingState,carriesonbusinessintheotherContractingStateinwhichtheinterestarisesthroughapermanentestablishmentsituatedthereinandthedebt-claiminrespectofwhichtheinterestispaidiseffectivelyconnectedwithsuchpermanentestablishment.InsuchcasetheprovisionsofArticle7shallapply.5.InterestshallbedeemedtoariseinaContractingStatewhenthepayerisaresidentofthatState.Where,however,thepersonpayingtheinterest,whetherheisaresidentofaContractingStateornot,hasinaContractingStateapermanentestablishmentinconnectionwithwhichtheindebtednessonwhichtheinterestispaidwasincurred,andsuchinterestisbornebysuchpermanentestablishment,thensuchinterestshallbedeemedto6.Where,byreasonofaspecialrelationshipbetweenthepayerandthebeneficialownerorbetweenbothofthemandsomeotherperson,theamountoftheinterest,havingregardtothedebt-claimforwhichitispaid,exceedstheamountwhichwouldhavebeenagreeduponbythepayerandthebeneficialownerintheabsenceofsuchrelationship,theprovisionsofthisArticleshallapplyonlytothelast-mentionedamount.Insuchcase,theexcesspartofthepaymentsshallremaintaxableaccordingtothelawsofeachContractingArticle12ROYALTIES1.RoyaltiesarisinginaContractingStateandbeneficiallyownedbyaresidentoftheotherContracting2.Theterm"royalties"asusedinthisArticlemeanspaymentsofanykindreceivedasaconsiderationfortheuseof,ortherighttouse,anycopyrightofliterary,artisticorscientificworkincludingcinematographfilms,anypatent,trademark,designormodel,plan,secretformulaorprocess,orforinformationconcerningindustrial,commercialorscientificexperience.3.Theprovisionsofparagraph1shallnotapplyifthebeneficialowneroftheroyalties,beingaresidentofaContractingState,carriesonbusinessintheotherContractingStateinwhichtheroyaltiesarisethroughapermanentestablishmentsituatedthereinandtherightorpropertyinrespectofwhichtheroyaltiesarepaidiseffectivelyconnectedwithsuchpermanentestablishment.InsuchcasetheprovisionsofArticle7shallapply.4.Where,byreasonofaspecialrelationshipbetweenthepayerandthebeneficialownerorbetweenbothofthemandsomeotherperson,theamountoftheroyalties,havingregardtotheuse,rightorinformationforwhichtheyarepaid,exceedstheamountwhichwouldhavebeenagreeduponbythepayerandthebeneficialownerintheabsenceofsuchrelationship,theprovisionsofthisArticleshallapplyonlytothelast-mentionedamount.Insuchcase,theexcesspartofthepaymentsshallremaintaxableaccordingtothelawsofeachContractingStateArticle13CAPITALGAINS1.GainsderivedbyaresidentofaContractingStatefromthealienationofimmovablepropertyreferredtoinArticle6andsituatedintheotherContractingStatemay2.GainsfromthealienationofmovablepropertyformingpartofthebusinesspropertyofapermanentestablishmentwhichanenterpriseofaContractingStatehasintheotherContractingState,includingsuchgainsfromthealienationofsuchapermanentestablishment(aloneorwiththewholeenterprise),maybetaxedinthatotherState.3.Gainsfromthealienationofshipsoraircraftoperatedininternationaltraffic,boatsengagedininlandwaterwaystransportormovablepropertypertainingtotheoperationofsuchships,aircraftorboats,shallbetaxableonlyintheContractingStateinwhichthe4.GainsderivedbyaresidentofaContractingStatefromthealienationofsharesderivingmorethan50percentoftheirvaluedirectlyorindirectlyfromimmovablepropertysituatedintheotherContractingStatemaybetaxedinthatotherState.5.Gainsfromthealienationofanyproperty,otherthanthatreferredtoinparagraphs1,2,3and4,shallbetaxableonlyintheContracting[Article14-INDEPENDENTPERSONALSERVICES][Deleted]Article15INCOMEFROMEMPLOYMENT1.SubjecttotheprovisionsofArticles16,18and19,salaries,wagesandothersimilarremunerationderivedbyaresidentofaContractingStateinrespectofanemploymentshallbetaxableonlyinthatStateunlesstheemploymentisexercisedintheotherContractingState.Iftheemploymentissoexercised,suchremunerationasisderivedtherefromma2.Notwithstandingtheprovisionsofparagraph1,remunerationderivedbyaresidentofaContractingStateinrespectofanemploymentexercisedintheotherContractingStatea)therecipientispresentintheotherStateforaperiodorperiodsnotexceedingintheaggregate183daysinanytwelvemonthperiodcommencingorendinginthefiscalyearconcerned,andb)theremunerationispaidby,oronbehalfof,anemployerwhoisnotaresidentoftheotherState,andc)theremunerationisnotbornebyapermanentestablishmentwhichtheemployerhasintheotherState.3.NotwithstandingtheprecedingprovisionsofthisArticle,remunerationderivedinrespectofanemploymentexercisedaboardashiporaircraftoperatedininternationaltraffic,oraboardaboatengagedininlandwaterwaystransport,maybetaxedintheContractingArticle16DIRECTORS’FEESDirectors’feesandothersimilarpaymentsderivedbyaresidentofaContractingStateinhiscapacityasamemberoftheboardofdirectorsofacompanywhichisaresidentoftheotherContractingStateArticle17ARTISTESANDSPORTSMEN1.NotwithstandingtheprovisionsofArticles7and15,incomederivedbyaresidentofaContractingStateasanentertainer,suchasatheatre,motionpicture,radioortelevisionartiste,oramusician,orasasportsman,fromhispersonalactivitiesassuchexercisedintheotherContractingState,maybetaxedinthatotherState.2.Whereincomeinrespectofpersonalactivitiesexercisedbyanentertainerorasportsmaninhiscapacityassuchaccruesnottotheentertainerorsportsmanhimselfbuttoanotherperson,thatincomemay,notwithstandingtheprovisionsofArticles7and15,betaxedintheContractingStateinwhichtheactivitiesoftheentertainerorsportsmanareArticle18PENSIONSSubjecttotheprovisionsofparagraph2ofArticle19,pensionsandothersimilarremunerationpaidtoaresidentofaContractingStateinconsiderationofpastemploymentArticle19GOVERNMENTSERVICE1.a)Salaries,wagesandothersimilarremunerationpaidbyaContractingStateorapoliticalsubdivisionoralocalauthoritythereoftoanindividualinrespectofservicesrenderedtothatStateorsubdivisionorauthorityshallbetaxableonlyinthatState.b)However,suchsalaries,wagesandothersimilarremunerationshallbetaxableonlyintheotherContractingStateiftheservicesarerenderedinthatStateandtheindividualisaresidentofthatStatewho:(i)isanationalofthatState;or(ii)didnotbecomearesidentofthatStatesolelyforthepurposeofrenderingtheservices.2.a)Notwithstandingtheprovisionsofparagraph1,pensionsandothersimilarremunerationpaidby,oroutoffundscreatedby,aContractingStateorapoliticalsubdivisionoralocalauthoritythereoftoanindividualinrespectofservicesrenderedtothatStateorsubdivisionorauthorityshallbetaxableonlyinthatState.b)However,suchpensionsandothersimilarremunerationshallbetaxableonlyintheotherContractingStateiftheindividualisaresidentof,andanationalof3.TheprovisionsofArticles15,16,17,and18shallapplytosalaries,wages,pensions,andothersimilarremunerationinrespectofservicesrenderedinconnectionwithabusinesscarriedonbyaContractingStateorapoliticalsubdivisionoralocalauthorityArticle20STUDENTSPaymentswhichastudentorbusinessapprenticewhoisorwasimmediatelybeforevisitingaContractin