经合组织示范 in English translation

• the OECD model

Examples of using 经合组织示范 in Chinese and their translations into English

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).

同样，《经合组织示范公约》导言第29段中指出，评注可以大大有助于公约的适用和解释，特别是任何争端的解决。
Similarly, in paragraph 29, the introduction to the OECD Model Convention indicates that the commentaries can be of great assistance in the application and interpretation of the conventions and, in particular, in the settlement of any disputes.

经合组织示范公约》第3条第⑵款在1995年进行了修正，以明确，第3条第⑵款的适用应按照流动办法。
Article 3(2) of the OECD Model Convention was amended in 1995 to make it clear that article 3(2) should be applied in accordance with the ambulatory approach.

经合组织示范公约》第23A条和第23B条评注第32.1至32.7段提供了指导，说明在发生定性冲突问题时，如何根据《经合组织示范公约》提供救济以避免双重征税。
Paragraphs 32.1 through 32.7 of the Commentary on Articles 23A and 23B of the OECD Model contain guidance on how relief from double taxation is to be provided under the OECD Model in cases of conflicts of qualification.

联合国示范公约》在第5条(3)(b)保留了"服务常设单位"的规定，而《经合组织示范公约》中没有类似规则。
The United Nations Model Convention retains a" services permanent establishment" provision at article 5(3)(b), while the OECD Model Convention article has no similar rule.

这些保留载于《示范公约》的评注，表明该国不打算在其税务条约中采纳《经合组织示范公约》该条款。
These reservations are found in the commentaries to the Model Convention and indicate that the country does not intend to adopt the particular provision(s) of the OECD Model Convention in its tax treaties.

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.

正如《经合组织示范公约》的评注有关于该问题的措辞，委员会也不妨建议《联合国示范公约》增加适当措辞。
Just as the OECD Model had language in its Commentary dealing with this issue, the Committee might also wish to recommend appropriate language to be added to the United Nations Model..

年经合组织示范公约修正案扩大了第26条的范围，包括"以缔约国或其政治分区单位或地方当局的名义征收的所有税种"。
The 2005 revision of the OECD model extended the scope of article 26 to" taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities".

必须将这一结果与《经合组织示范公约》第21条把对其他收入征税的权利完全交给居住国而产生的结果进行比较。
This result must be contrasted with the result under article 21 of the OECD Model, which gives the right to tax other income exclusively to the residence country.

关于第14条的评注借用了以前关于《经合组织示范公约》第14条的评注，指出第7和14条基于相同的原则(关于第14条的评注第10段)。
The commentary on article 14, which is borrowed from the former commentary on article 14 of the OECD Model, states that articles 7 and 14 are based on the same principles(para. 10 of the commentary on article 14).

至于如何对第14条适用《经合组织示范公约》第7条及其评注为计算可归于常设单位的利润而制定的新规则，这超出了本说明的范围。
The application to article 14 of the new rules for the computation of the profits attributable to a permanent establishment under the proposed article 7 and commentary of the OECD Model is beyond the scope of the present note.

本款转载了《经合组织示范公约》第5条第1款，对"常设机构"一语作了定义，并强调了它作为具有特定"地点"的"固定营业地"的基本性质。
This paragraph, which reproduces Article 5(1) of the OECD Model, defines the term" permanent establishment", emphasizing its essential nature as a" fixed place of business" with a specific" situs".

该款转述了《经合组织示范公约》第5条第4款，但作了一处实质性修改：删除(a)及(b)项中的"交付"。
This paragraph reproduces Article 5(4) of the OECD Model with one substantive amendment: the deletion of" delivery" in subparagraphs(a) and(b).

如上所述，《联合国示范公约》与《经合组织示范公约》不同，在(a)项或(b)项中并未提及"交付"。
As noted above, the UN Model, in contrast to the OECD Model, does not refer to" delivery" in subparagraphs(a) or(b).

经合组织示范公约》评注第6段的措辞在2005年有了变动，修改后的措辞不同于2001年《联合国示范公约》里引用的提法。
The wording of paragraph 6 of the OECD Model Convention commentary was changed in 2005 from that quoted in the 2001 United Nations Model..

年《联合国示范公约》引用《经合组织示范公约》2005年前的版本时，将以下例子列为"可适当归于该条规定之下的附带活动"：.
The 2001 United Nations Model, in quoting the pre-2005 version of the OECD Model, includes the following examples which are stated to be" auxiliary activities which could properly be brought under the provision".

(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.

联合国示范公约》沿用了《经合组织示范公约》设立的样式，它的许多条款与该《示范公约》一样，或几乎一样。
The United Nations Model Convention follows the pattern set by the OECD Model Convention and many of its provisions are identical, or nearly so, to those in that Model Convention.

以《经合组织示范公约》为基础并且含有以前第7条的双边条约，通常将根据《经合组织示范公约》2008年更新版进行解释。
Bilateral treaties which are based on the OECD Model and contain the former article 7 will normally be interpreted in line with the 2008 update to the OECD Model.