经合组织示范公约 - 翻译成英语

• of the OECD model convention

在 中文 中使用 经合组织示范公约 的示例及其翻译为 英语

发展中国家似乎更多地倚重《联合国示范公约》，发达国家似乎更多地倚重《经合组织示范公约》。
The United Nations Model Convention tends to be relied upon more by developing countries, while the OECD Model Convention tends to be relied upon more by developed countries.

但应了解，第26条意在若干方面比《经合组织示范公约》的类似规定更广泛一些。
It should be understood, nevertheless, that article 26 is intended to be broader in a number of respects than the comparable provision in the OECD Model Convention.

在这方面，《联合国示范公约》与2005年修改的《经合组织示范公约》是相同的。
In this respect, the United Nations Model Convention and the OECD Model Convention, as amended in 2005, are identical.

该款直接取自2005年补充列入《经合组织示范公约》的相应条款。
It is taken directly from the comparable provision added to the OECD Model Convention in 2005.

年《联合国示范公约》中第26条第2款的措辞与《经合组织示范公约》的措辞略有不同。
The wording in paragraph 2 of article 26 is slightly different in the 2001 United Nations Model Convention from the wording in the OECD Model Convention.

该款直接取自2005年补充列入《经合组织示范公约》的对应条款。
It is taken directly from the comparable provision added to the OECD Model Convention in 2005.

年的修正看来考虑到了2000年对《经合组织示范公约》的修正。
The amendments in 2000 to the OECD Model Convention were, it would seem, taken into account in that 2001 amendment.

关于两个示范公约第5条的其他具体差别，2011年更新版保留了《经合组织示范公约》的下列不同之处：.
Turning to the other specific differences between article 5 in the two Model Conventions, the 2011 update retains the following differences from the OECD Model Convention.

联合国示范公约》还包括第3款，《经合组织示范公约》中则没有。
The United Nations Model Convention, also includes a paragraph 3, which does not appear in the OECD Model Convention.

最新的《联合国示范公约》评注与《经合组织示范公约》评注的比较.
Comparing the most recent United Nations Model Convention and OECD Model Convention commentaries.

提出的一个核心问题是，有一个条文与经合组织示范公约关于协助征税的第27条类似，是否应列入《联合国税务示范公约》。
The central question raised was whether a provision similar to article 27 of the OECD Model Convention, dealing with assistance in collection, should be included in the United Nations Model Tax Convention..

ClaudineDevillet编写了一份说明(E/CN.18/2011/CRP.2/Add.3)，探讨纳入《经合组织示范公约》第23A条的可能性，特别是纳入关于资格冲突和解释冲突的第4款的可能性。
A note(E/C.18/2011/CRP.2/Add.3) had been prepared by Claudine Devillet on the possible inclusion of article 23 A of the OECD Model Convention, in particular paragraph 4, on conflicts of qualification and conflicts of interpretation.

第6条与《经合组织示范公约》第6条相同，除了《经合组织示范公约》因删除第14条而做出的变动。
Article 6 is the same as article 6 of the OECD Model Convention, except for one consequential change in the OECD Model Convention when article 14 was deleted.

第16条⑴转载了《经合组织示范公约》第16条⑴，而第16条⑵将征税权拓展到包括非居民高级管理人员的酬金，这是联合国特有的规定。
Article 16(1) reproduces article 16(1) of the OECD Model Convention, while article 16(2), which extends the taxing rights to include remuneration of non-resident top-level managerial officials, is a special United Nations provision.

经合组织示范公约》第18条与联合国条款有重大差别，规定对公共和私人养恤金及类似付款的征税权专属领取者的住在国。
Article 18 of the OECD Model Convention differs significantly from the United Nations article and allocates the right to tax pensions and the like, both public and private, exclusively to the residence State of the recipient.

联合国示范公约》第20条转载了《经合组织示范公约》第20条，在第一句话中增加"受训人员"一词。
Article 20 of the United Nations Model Convention reproduces article 20 of the OECD Model Convention, with the addition of the word" trainee" in the first sentence.

据此,国际财政文献社的研究将《联合国示范公约》与《经合组织示范公约》的有关条款加以比较,并从比较中找出了在拟定条约方面的趋势。
Accordingly, the IBFD study compared the relevant provisions of the United Nations Model Convention with those of the OECD Model Convention and identified the trends in treaty formulation arising from that comparison.

随后，《经合组织示范公约》1992年修订版从"特许权使用费"定义中删除了对设备使用和使用权的付款。
Subsequently, in the 1992 revision of the OECD Model Convention, consideration for the use of or the right to use equipment was deleted from the definition of" royalties".

(b)《经合组织示范公约》第12条规定，在来源国对工业、商业和科学设备实行零征税，以避免来源国对其征税。
(b) Article 12 of the OECD Model Convention provided for a zero-rate of tax for industrial, commercial or scientific equipment at source to protect it from source taxation.

提出意见的国家不反对《经合组织示范公约》该条的规定(换言之，它不对该条提具保留)。
A country making an observation does not reject the particular provision of the OECD Model Convention(in other words, it has not registered a reservation on the provision).