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第三款本款采用了经合发组织协定范本第十条第三款的条文。经合发组织协定范本的该款注释评述如下: “由于经合发成员国的国内法律规定差别很大,以致没有可能对‘股息’的定义作出详尽、全面的规定。该定义仅列举几种例子(对这些情况,在经合发组织各成员国的法律里一般都有规定而且处理方法相同)。然后再概括出一般准则。为了寻求不涉及改变任何国内法的定义,在修改1963年范本草案时,曾进行过全面
Paragraph 3 This paragraph adopts the provisions of article 10, paragraph 3, of the model OECD agreement. The commentary to that paragraph of the OECD Model Agreement reads as follows: “It is not possible to provide a detailed and comprehensive definition of the definition of” dividend "because of the wide variations in the domestic laws of the member States of the OECD, Examples (for these cases, which are generally defined and handled in the laws of OECD member countries) followed by a general outline of the general guidelines In order to seek definitions that do not involve changes to any domestic law, the 1963 model The draft has been comprehensive