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第十三条财产收益一、一般概念联合国范本第十三条由经合发范本第十三条头三款和新列入的两款(第四款和第五款)组成。把经合发组织协定范本第十三条的第四款改列为第六款。本条规定,是专家小组为让发达国家和发展中国家的多数都可以接受,而妥协产生的结果。发达国家的一些成员主张采用经合发组织协定范本第十三条的
Article 13 Property Gains I. General Concepts Article 13 of the United Nations Model consists of the first three paragraphs and the new two paragraphs (Article 4 and 5) of the Article 13 of the OECD. Replace the fourth paragraph of article XIII of the model OECD Agreement with the sixth paragraph. The provisions of this article are the result of a compromise that the panel of experts accepted as acceptable to the majority of both developed and developing countries. Some members of the developed countries have advocated the adoption of Article XIII of the OECD Model Agreement