经合组织税收示范公约2025年更新

The 2025 Update to the OECD Model TaxConvention This work was adopted by the OECD Council at its 1502nd session on 18 November 2025 (C(2025)159). This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiersand boundaries and to the name of any territory, city or area. Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html. Attribution4.0 International (CCBY4.0) Table of contents Executive summary5Changes to be included in the 2025 Update to the Model Tax Convention6A.Changes to the Introduction7B.Changes to the Articles8Article 258C.Changesto the Commentaries9Commentary on Article 19Commentary on Article 210Commentary on Article 311Commentary on Article 412Commentary on Article 513Commentary on Article 634Commentary on Article 735Commentary on Article 838Commentary on Article 938Commentary on Article 1042Commentary on Article 1143Commentary on Article 1244Commentary on Article 1345Commentary on Article 1546Commentary on Article 1647Commentary on Article 1747Commentary on Article 1848Commentary on Article 1948Commentary on Article 2049Commentary on Article 2149Commentary on Article 2250Commentary on Articles 23A and 23B50Commentary on Article 2450Commentary on Article 2551Commentary on Article 2658Commentary on Article 2959 D.Changes to the Positions of Non-Member Economies61 IntroductionPositions on Article 1 and its CommentaryPositions on Article 2 and its CommentaryPositions on Article 3 and its CommentaryPositions on Article 4 and its CommentaryPositions on Article 5 and its CommentaryPositions on Article 6 and its CommentaryPositions on Article 7 and its CommentaryPositions on Article 8 and its CommentaryPositions on Article 9 and its CommentaryPositions on Article 10 and its CommentaryPositions on Article 11 and its CommentaryPositions on Article 12 and its CommentaryPositions on Article 13 and its CommentaryPositions on Article 15 and its CommentaryPositions on Article 16 and its CommentaryPositions on Article 17 and its CommentaryPositions on Article 18 and its CommentaryPositions on Article 19 and its CommentaryPositions on Article 20 and its CommentaryPositions on Article 21 and its CommentaryPositions on Article 22 and its CommentaryPositions on Articles 23A and 23B and its CommentaryPositions on Article 24 and its CommentaryPositions on Article 25 and its CommentaryPositions on Article 26 and its CommentaryPositions on Article 29 and its CommentaryPositions on Article 30 and its CommentaryPositions on Article 32 and its Commentary Executivesummary This note includes the contents of the 2025 update to the OECD Model TaxConvention (the 2025 Update),which was approved by the Committee on Fiscal Affairs on 13October 2025 and by the OECD Council on18 November 2025. Themainchanges to the OECD Model Tax Convention included in the 2025 Update are as follows: •Changes to Article 25 and its Commentarythat include as a new paragraph 6 of Article25 aprovision that confirms the role of competent authorities in determining whether a matter falls withinthe scope of a tax treaty for purposes of the dispute resolution mechanismsprovided under theGeneral Agreement on Trade in Services (GATS).•Changes to the Commentary on Article 5to clarifythecircumstancesin whichan individual’shome could constitute a “place of business” of the enterprise for which the individual works. Thesechanges are an evolution of existing principles and ensure the Commentary reflects modernworking arrangements,providing additional certainty as to when a fixed place of businesspermanent establishment will, and will not, be created by an individualworking from a home orother relevant place.•Changes to the Commentary on Article 5that add tothe Commentary an alternative (optional)provision on activities in connection with the exploration and exploitation of extractible naturalresources, togetherwith related commentary.The centrepiece of the alternative provisionis a lowerpermanent establishment threshold, which would be crossed after a non-resident enterprise hadoperated in a State for more than a bilaterally agreedtimeperiod.•Changes to the Commentary on Article 9that respond to questions raised in the context ofWorking Party 6’s work on the transfer pricing aspects of financial transactions (see Chapter X oftheTransfer Pricing Guidelines) and that clarify the application of Article 9,especially as it relatesto domestic laws on interest deductibility, such as those recommended in the final report on BEPSAction 4.Related changes to theCommentary on Article 7and theCommentaryon Article24accompany these changes.•Changes to theCommentary on Article 25related to Amount B that signpost specific languagerelating to tax certainty and the elimination of double taxation included in the report on Amount B.These changesare intended to ensure optionality is preserved in all d