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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

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