中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税协定英文Word下载.docx
- 文档编号:21816930
- 上传时间:2023-02-01
- 格式:DOCX
- 页数:5
- 大小:87.94KB
中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税协定英文Word下载.docx
《中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税协定英文Word下载.docx》由会员分享,可在线阅读,更多相关《中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税协定英文Word下载.docx(5页珍藏版)》请在冰豆网上搜索。
SREPUBLICOFCHINAANDTHEFEDERALREPUBLICOFGERMANYFORTHEAVOIDANCEOFDOUBLETAXATIONWITHRESPECTTOTAXESONINCOMEANDCAPITALUnofficialtranslation?
ThePeople'
sRepublicofChinaandtheFederalRepublicofGermany;
Desiringtofurthertheireconomicrelationsandtoavoiddoubletaxationofincomeaswellastoeliminatetaxevasion;
Have,followingamicablenegotiationsbytherepresentativesofeachGovernment,agreedasfollows:
Article1
PersonalScopeThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStatesArticle2
TaxesCovered1.ThisAgreementshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingState,irrespectiveofthemannerinwhichtheyarelevied?
?
2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,aswellastaxesoncapitalappreciation?
3.TheexistingtaxestowhichtheAgreementshallapplyare:
ainthePeople'
sRepublicofChina:
itheindividualincometax;
ii?
theincometaxconcerningjointventureswithChineseandforeigninvestment;
iiitheincometaxconcerningforeignenterprises;
andiv?
thelocalincometaxhereinafterreferredtoas"
Chinesetax"
;
bintheFederalRepublicofGermany:
itheindividualincometaxdieEinkommensteuer;
thecorporateincometaxdieKorperschaftsteuer;
iiithecapitaltaxdieVermgensteuer;
thetradetaxdieGewerbesteuer?
hereinafterreferredtoas"
Germantax"
4.TheAgreementshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxes.Withinreasonableperiodsoftime,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlawsArticle3
GeneralDefinitions1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:
atheterms"
aContractingState"
and"
theotherContractingState"
mean,asthecontextrequires,thePeople'
sRepublicofChinaortheFederalRepublicofGermany,andwhenusedinageographicalsense,theterritoryinwhichthetaxlawsoftherelevantContractingStateareinforce,includingtheterritorialseaandareasbeyondtheterritorialseawithinwhichtherelevantContractingStatemay,inaccordancewithinternationallaw,exercisetherightofexplorationforandexploitationofthenaturalresourcesoftheseabedanditssubsoil;
btheterm"
person"
includesanindividual,acompanyandanyotherbodyofpersons;
ctheterm"
company"
meansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;
dtheterms"
enterpriseofaContractingState"
enterpriseoftheotherContractingState"
meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;
etheterm"
national"
meansanindividualwhounderthelawsofaContractingStatepossessesthenationalityofthatContractingState,aswellasalegalperson,partnershipandassociationderivingitsstatusassuchfromthelawsinforceinaContractingState;
ftheterm"
internationaltraffic"
meansanytransportbyashiporaircraftoperatedbyanenterprisewhichhasitsplaceofheadofficeinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;
gtheterm"
competentauthority"
meansinthecaseofthePeople'
sRepublicofChinatheMinistryofFinanceoritsauthorisedrepresentativeandinthecaseoftheFederalRepublicofGermanytheFederalMinistryofFinance?
2.AsregardstheapplicationoftheAgreementbyaContractingStateanytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningwhichithasunderthelawofthatStateconcerningthetaxestowhichtheAgreementappliesArticle4
Resident1.ForthepurposesofthisAgreement,theterm"
residentofaContractingState"
meansanypersonwho,underthelawsofthatState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofheadofficeoranyothercriterionofasimilarnature?
2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenhisstatusshallbedeterminedasfollows:
aheshallbedeemedtobearesidentoftheStateinwhichhehasapermanenthomeavailabletohim;
ifhehasapermanenthomeavailabletohiminbothStates;
heshallbedeemedtobearesidentoftheStatewithwhichhispersonalandeconomicrelationsareclosercentreofvitalinterests;
biftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentoftheStateinwhichhehasanhabitualabode;
cifhehasanhabitualabodeinbothStatesorinneitherofthem,heshallbedeemedtobearesidentoftheStateofwhichheisanational;
difheisanationalofbothStatesorofneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement?
3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thenitshallbedeemedtobearesidentoftheStateinwhichitsplaceofheadofficeissituatedArticle5
PermanentEstablishment1.ForthepurposesofthisAgreement,theterm"
permanentestablishment"
meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon?
2.Theterm"
includesespecially:
aaplaceofmanagement;
babranch;
canoffice;
dafactory;
eaworkshop;
andfamine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources?
3.Theterm"
shallalsoinclude:
aabuildingsiteorassemblyprojectoranysupervisingactivitiesconnectedtherewith,iftheconstruction,assemblyorsupervisingactivitieslastformorethan6months;
bthefurnishingofservices,includingconsultancyservices,byanenterpriseofaContractingStatethroughitsemployeesorotherpersonnel,whentheactivitiesintheotherContractingStateforthesameoraconnectedprojectcontinueforaperiodorperiodsaggregatingmorethan6monthswithinany12-monthperiod?
4.Notwithstandingparagraphs1to3ofthisArticle,theterm"
shallbedeemednottoinclude:
atheuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;
bthemaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;
cthemaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;
dthemaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation,fortheenterprise;
ethemaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingon,fortheenterprise,anyotheractivityofapreparatoryorauxiliarycharacter;
fthemaintenanceofafixedplaceofbusinesssolelyforanycombinationofactivitiesmentionedinsub-paragraphsatoe,providedthattheoverallactivityofthefixedplaceofbusinessresultingfromthiscombinationisofapreparatoryorauxiliarycharacter?
5.Notwithstandingtheprovisionsofparagraphs1and2,whereaperson-otherthananagentofanindependentstatustowhomparagraph6applies-isactingonbehalfofanenterpriseandhas,andhabitualyexercisesinaContractingStateanauthoritytoconcludecontractsinthenameoftheenterprise,thatenterpriseshallbedeemedtohaveapermanentestablishmentinthatStateinrespectofanyactivitieswhichthatpersonundertakesfortheenterpise,unlesstheactivitiesofsuchpersonarelimitedtothosementionedinparagraph4which,ifexercisedthroughafixedplaceofbusiness,wouldnotmakethisfixedplaceofbusinessapermanentestablishmentundertheprovisionsofthatparagraph?
6.AnenterpriseshallnotbedeemedtohaveapermanentestablishmentinaContractingStatemerelybecauseitcarriesonbusinessinthatStatethroughabroker,generalcommissionagentoranyotheragentofanindependentstatus,providedthatsuchpersonsareactingintheordinarycourseoftheirbusiness?
7.ThefactthatacompanywhichisaresidentofaContractingStatecontrolsoriscontrolledbyacompanywhichisaresidentoftheotherContractingState,orwhichcarriesonbusinessinthatotherStatewhetherthroughapermanentestablishmentorotherwise,shallnotofitselfconstituteeithercompanyapermanentestablishmentoftheotherArticle6
IncomefromImmovableProperty1.IncomederivedbyaresidentofaContractingStatefromimmovablepropertysituatedintheotherContractingStatemaybetaxedinthatotherState?
immovableproperty"
shallhavethemeaningwhichithasunderthelawoftheContractingStateinwhichthepropertyissituated.Thetermshallinanycaseincludepropertyaccessorytoimmovableproperty,livestockandequipmentusedinagriculturalandforestry,rightstowhichtheprovisionsofgenerallawrespect
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 中华人民共和国 德意志 联邦 共和国 关于 所得 财产 避免 双重 征税 协定 英文