אמנת המודל של ה-OECD מיסוי בינלאומי - אמנות למניעת כפל מס ראשי >> מיסוי בינלאומי >> אמנות למניעת כפל מס שישראל צד להן מיסוי בינלאומי - ARTICLES OF THE OECD MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL [as they read on 28 January 2003] SUMMARY OF THE CONVENTION 
TITLE AND PREAMBLE CHAPTER I Scope of the Convention Art. 1 Persons Covered Art. 2 Taxes covered CHAPTER II Definitions Art. 3 General definitions Art. 4 Resident Art. 5 Permanent establishment CHAPTER III Taxation of income Art. 6 Income from immovable property Art. 7 Business profits Art. 8 Shipping, inland waterways transport and air transport Art. 9 Associated enterprises Art. 10 Dividends Art. 11 Interest Art. 12 Royalties Art. 13 Capital gains Art. 14 [Deleted] Art. 15 Income from employment Art. 16 Directors' fees Art. 17 Artistes and sportsmen Art. 18 Pensions Art. 19 Government Service Art. 20 Students Art. 21 Other income CHAPTER IV Taxation of capital Art. 22 Capital CHAPTER V Methods for elimination of double taxation Art. 23 A Exemption method Art. 23 B Credit method CHAPTER VI Special provisions Art. 24 Non-discrimination Art. 25 Mutual agreement procedure Art. 26 Exchange of information Art. 27 Assistance in the collection of taxes Art. 28 Members of diplomatic missions and consular posts Art. 29 Territorial extension CHAPTER VII Final provisions Art. 30 Entry into force Art. 31Termination | 
