no previous
next



  ― 3[4323] ―

TABLE OF CONTENTS

                                                           


  ― 4[4324] ―
                                                       
Page 
Foreword  
I. COMMENTARY ON THE MODEL BILATERAL CONVENTION ON THE PREVENTION OF THE DOUBLE TAXATION OF INCOME AND PROPERTY: 
Introduction 
Ad Article 
I. Object and Scope of the Model Convention  10 
II. Income from Real Property  12 
III. Income from Mortgages  13 
IV. Income from Business  13 
V. Income from International Navigation  22 
VI. Remuneration from Personal Services and Private Employment  23 
VII. Civil Service Salaries and Pensions  24 
VIII. Dividends  24 
IX. Interest on Debts  26 
X. Royalties from Real Estate, Patents and Copyrights  26 
XI. Private Pensions and Life Annuities  28 
XII. Capital Gains  28 
XIII. Taxation Rights of the Country of “Fiscal Domicile”  29 
XIV. Fiscal Domicile in Two Countries  30 
XV. Taxes on Property and Wealth  31 
XVI. Equality of Treatment  31 
XVII. Taxpayers' Rights of Appeal  31 
XVIII. General Preservation of Taxpayers' Rights  32 
XIX. Relations between Tax Administrations  32 
XX. Ratification and Duration of the Convention  32 
II. COMMENTARY ON THE MODEL BILATERAL CONVENTION FOR THE PREVENTION OF THE DOUBLE TAXATION OF ESTATES AND SUCCESSIONS: 
General Structure of the Model Convention  34 
Ad Article 
I. Object and Scope of the Model Convention  36 
II. Real Property  38  
Ad Article 
III. Business Establishments  38 
IV. Personal Property  39 
V. Deduction of Debts  40 
VI. Domicile Taxation  42 
VII. Inter-Administrative Co-operation  43 
VIII. Ratification and Duration of the Convention  43 
III. COMMENTARY ON THE MODEL BILATERAL CONVENTION FOR THE ESTABLISHMENT OF RECIPROCAL ADMINISTRATIVE ASSISTANCE FOR THE ASSESSMENT AND COLLECTION OF TAXES ON INCOME, PROPERTY, ESTATES AND SUCCESSIONS: 
Introduction  44 
Ad Article 
I. Object and Scope of the Model Convention  45 
II. Information to be Supplied on Request  49 
III. Exchange of readily available Information  51 
IV. Assistance in Tax Collection  52 
V. General Safeguards  54 
VI. Safeguards of Administrative Secrecy  54 
VII. Application of the Convention  55 
VIII. Ratification and Duration of the Convention  55 
Annex: TEXT OF THE MODEL BILATERAL TAX CONVENTIONS: 
1. Prevention of the Double Taxation of Income and Property: 
Mexico Draft  58 
London Draft  59 
2. Prevention of the Double Taxation of Estates and Successions: 
Mexico Draft  86 
London Draft  87 
3. Reciprocal Administrative Assistance for the Assessment and Collection of Taxes on Income, Property, Estates and Successions: 
Mexico Draft  100 
London Draft  101 

no previous
next