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Model Commentary
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UN : UN - MTC COMMENTARY 2017 : INTRODUCTION
INTRODUCTION A. ORIGIN OF THE UNITED NATIONS MODEL CONVENTION 1. The United ...
UN : UN - MTC COMMENTARY 2017 - Article 1 - PERSONS COVERED
Part Two COMMENTARIES ON THE ARTICLES OF THE UNITED NATIONS MODEL DOUBLE ...
UN : UN - MTC COMMENTARY 2017 - Article 2 - TAXES COVERED
Article 2 TAXES COVERED A. GENERAL CONSIDERATIONS 1. Article 2 of the United ...
UN : UN - MTC COMMENTARY 2017 - Article 3 - GENERAL DEFINITIONS
COMMENTARY ON CHAPTER II DEFINITIONS Article 3 GENERAL DEFINITIONS A. GENERAL ...
UN : UN - MTC COMMENTARY 2017 - Article 4 - RESIDENT
Article 4 RESIDENT A. GENERAL CONSIDERATIONS 1. Article 4 of the United Nations ...
UN : UN - MTC COMMENTARY 2017 - Article 5 - PERMANENT ESTABLISHMENT
Article 5 PERMANENT ESTABLISHMENT A. GENERAL CONSIDERATIONS 1. Article 5 of the ...
UN : UN - MTC COMMENTARY 2017 - Article 6 - INCOME FROM IMMOVABLE PROPERTY
Commentary on chapter III TAXATION OF INCOME Article 6 INCOME FROM IMMOVABLE ...
UN : UN - MTC COMMENTARY 2017 - Article 7 - BUSINESS PROFITS
Article 7 BUSINESS PROFITS A. GENERAL CONSIDERATIONS 1. Article 7 of the United ...
UN : UN - MTC COMMENTARY 2017 - Article 8 - INTERNATIONAL SHIPPING AND AIR TRANSPORT
Article 8 INTERNATIONAL SHIPPING AND AIR TRANSPORT A. GENERAL CONSIDERATIONS 1. ...
UN : UN - MTC COMMENTARY 2017 - Article 9 - ASSOCIATED ENTERPRISES
Article 9 ASSOCIATED ENTERPRISES A. GENERAL CONSIDERATIONS 1. Article 9 of the ...
UN : UN - MTC COMMENTARY 2017 - Article 10 - DIVIDENDS
Article 10 DIVIDENDS A. GENERAL CONSIDERATIONS 1. Article 10 of the United ...
UN : UN - MTC COMMENTARY 2017 - Article 11 - INTEREST
Article 11 INTEREST A. GENERAL CONSIDERATIONS 1. Article 11 of the United ...
UN : UN - MTC COMMENTARY 2017 - Article 12 - ROYALTIES
Article 12 ROYALTIES A. GENERAL CONSIDERATIONS 1. Article 12 of the United ...
UN : UN - MTC COMMENTARY 2017 - Article 12A - FEES FOR TECHNICAL SERVICES
Article 12A FEES FOR TECHNICAL SERVICES A. GENERAL CONSIDERATIONS 1. Article ...
UN : UN - MTC COMMENTARY 2017 - Article 13 - CAPITAL GAINS
Article 13 CAPITAL GAINS A. GENERAL CONSIDERATIONS 1. Article 13 of the United ...
UN : UN - MTC COMMENTARY 2017 - Article 14 - INDEPENDENT PERSONAL SERVICES
Article 14 INDEPENDENT PERSONAL SERVICES 1. Article 14 of the United Nations ...
UN : UN - MTC COMMENTARY 2017 - Article 15 - DEPENDENT PERSONAL SERVICES
Article 15 DEPENDENT PERSONAL SERVICES 1. Article 15 of the United Nations ...
UN : UN - MTC COMMENTARY 2017 - Article 16 - DIRECTORS' FEES AND REMUNERATION OF TOP-LEVEL MANAGERIAL OFFICIALS
Article 16 DIRECTORS' FEES AND REMUNERATION OF TOP-LEVEL MANAGERIAL OFFICIALS ...
UN : UN - MTC COMMENTARY 2017 - Article 17 - ARTISTES AND SPORTSPERSONS
Article 17 ARTISTES AND SPORTSPERSONS 1. Article 17 of the United Nations Model ...
UN : UN - MTC COMMENTARY 2017 - Article 18 - PENSIONS AND SOCIAL SECURITY PAYMENTS
Article 18 PENSIONS AND SOCIAL SECURITY PAYMENTS A. GENERAL CONSIDERATIONS 1. ...
UN : UN - MTC COMMENTARY 2017 - Article 19 - GOVERNMENT SERVICE
Article 19 GOVERNMENT SERVICE 1. In 2011 the Committee of Experts made some ...
UN : UN - MTC COMMENTARY 2017 - Article 20 - STUDENTS
Article 20 STUDENTS 1. Article 20 of the United Nations Model Convention, as ...
UN : UN - MTC COMMENTARY 2017 - Article 21 - OTHER INCOME
Article 21 OTHER INCOME 1. Article 21 of the United Nations Model Convention ...
UN : UN - MTC COMMENTARY 2017 - Article 22 - CAPITAL
Commentary on chapter IV TAXATION ON CAPITAL Article 22 CAPITAL 1. In the ...
UN : UN - MTC COMMENTARY 2017 - Article 23 - METHODS FOR THE ELIMINATION OF DOUBLE TAXATION
Commentary on chapter V METHODS FOR THE ELIMINATION OF DOUBLE TAXATION Article ...
UN : UN - MTC COMMENTARY 2017 - Article 24 - NON-DISCRIMINATION
Commentary on chapter VI SPECIAL PROVISIONS Article 24 NON-DISCRIMINATION 1. ...
UN : UN - MTC COMMENTARY 2017 - Article 25 - MUTUAL AGREEMENT PROCEDURE
Article 25 MUTUAL AGREEMENT PROCEDURE A. General considerations 1. Two ...
UN : UN - MTC COMMENTARY 2017 - ARTICLE 26 - EXCHANGE OF INFORMATION
ARTICLE 26 EXCHANGE OF INFORMATION A. General considerations 1. Article 26 ...
UN : UN - MTC COMMENTARY 2017 - Article 27 - ASSISTANCE IN THE COLLECTION OF TAXES
Article 27 ASSISTANCE IN THE COLLECTION OF TAXES 1. The Contracting States ...
UN : UN - MTC COMMENTARY 2017 - ARTICLE 28 - MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
ARTICLE 28 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Article 28 of the ...
UN : UN - MTC COMMENTARY 2017 - Article 29 - ENTITLEMENT TO BENEFITS
Article 29 ENTITLEMENT TO BENEFITS Preliminary remarks 1. As explained in the ...
UN : UN - MTC COMMENTARY 2017 - Articles 30 and 31 - ENTRY INTO FORCE AND TERMINATION
Commentary on chapter VII FINAL PROVISIONS Articles 30 and 31 ENTRY INTO FORCE ...