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.docx
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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.docx
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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
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的协定-英文
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德国[GERMANY]
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的协定
AGREEMENTBETWEENTHEPEOPLE'SREPUBLICOFCHINAANDTHEFEDERALREPUBLICOFGERMANYFORTHEAVOIDANCEOFDOUBLETAXATIONWITHRESPECTTOTAXESONINCOMEANDCAPITALUnofficialtranslation
议定书
PROTOCOL
AGREEMENTBETWEENTHEPEOPLE'SREPUBLICOFCHINAANDTHEFEDERALREPUBLICOFGERMANYFORTHEAVOIDANCEOFDOUBLETAXATIONWITHRESPECTTOTAXESONINCOMEANDCAPITALUnofficialtranslation?
ThePeople'sRepublicofChinaandtheFederalRepublicofGermany;Desiringtofurthertheireconomicrelationsandtoavoiddoubletaxationofincomeaswellastoeliminatetaxevasion;Have,followingamicablenegotiationsbytherepresentativesofeachGovernment,agreedasfollows:
Article1
PersonalScopeThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStatesArticle2
TaxesCovered1.ThisAgreementshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingState,irrespectiveofthemannerinwhichtheyarelevied?
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2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromthealienationofmovableorimmovableproperty,aswellastaxesoncapitalappreciation?
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3.TheexistingtaxestowhichtheAgreementshallapplyare:
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ainthePeople'sRepublicofChina:
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itheindividualincometax;?
ii?
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theincometaxconcerningjointventureswithChineseandforeigninvestment;?
iiitheincometaxconcerningforeignenterprises;andiv?
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thelocalincometaxhereinafterreferredtoas"Chinesetax";?
bintheFederalRepublicofGermany:
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itheindividualincometaxdieEinkommensteuer;?
ii?
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thecorporateincometaxdieKorperschaftsteuer;?
iiithecapitaltaxdieVermgensteuer;andiv?
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thetradetaxdieGewerbesteuer?
hereinafterreferredtoas"Germantax"4.TheAgreementshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxes.Withinreasonableperiodsoftime,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlawsArticle3
GeneralDefinitions1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:
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atheterms"aContractingState"and"theotherContractingState"mean,asthecontextrequires,thePeople'sRepublicofChinaortheFederalRepublicofGermany,andwhenusedinageographicalsense,theterritoryinwhichthetaxlawsoftherelevantContractingStateareinforce,includingtheterritorialseaandareasbeyondtheterritorialseawithinwhichtherelevantContractingStatemay,inaccordancewithinternationallaw,exercisetherightofexplorationforandexploitationofthenaturalresourcesoftheseabedanditssubsoil;?
btheterm"person"includesanindividual,acompanyandanyotherbodyofpersons;?
ctheterm"company"meansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes;?
dtheterms"enterpriseofaContractingState"and"enterpriseoftheotherContractingState"meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;?
etheterm"national"meansanindividualwhounderthelawsofaContractingStatepossessesthenationalityofthatContractingState,aswellasalegalperson,partnershipandassociationderivingitsstatusassuchfromthelawsinforceinaContractingState;?
ftheterm"internationaltraffic"meansanytransportbyashiporaircraftoperatedbyanenterprisewhichhasitsplaceofheadofficeinaContractingState,exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState;?
gtheterm"competentauthority"meansinthecaseofthePeople'sRepublicofChinatheMinistryofFinanceoritsauthorisedrepresentativeandinthecaseoftheFederalRepublicofGermanytheFederalMinistryofFinance?
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2.AsregardstheapplicationoftheAgreementbyaContractingStateanytermnotdefinedthereinshall,unlessthecontextotherwiserequires,havethemeaningwhichithasunderthelawofthatStateconcerningthetaxestowhichtheAgreementappliesArticle4
Resident1.ForthepurposesofthisAgreement,theterm"residentofaContractingState"meansanypersonwho,underthelawsofthatState,isliabletotaxthereinbyreasonofhisdomicile,residence,placeofheadofficeoranyothercriterionofasimilarnature?
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2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates,thenhisstatusshallbedeterminedasfollows:
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aheshallbedeemedtobearesidentoftheStateinwhichhehasapermanenthomeavailabletohim;ifhehasapermanenthomeavailabletohiminbothStates;heshallbedeemedtobearesidentoftheStatewithwhichhispersonalandeconomicrelationsareclosercentreofvitalinterests;?
biftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined,orifhehasnotapermanenthomeavailabletohimineitherState,heshallbedeemedtobearesidentoftheStateinwhichhehasanhabitualabode;?
cifhehasanhabitualabodeinbothStatesorinneitherofthem,heshallbedeemedtobearesidentoftheStateofwhichheisanational;?
difheisanationalofbothStatesorofneitherofthem,thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement?
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3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates,thenitshallbedeemedtobearesidentoftheStateinwhichitsplaceofheadofficeissituatedArticle5
PermanentEstablishment1.ForthepurposesofthisAgreement,theterm"permanentestablishment"meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon?
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2.Theterm"permanentestablishment"includesespecially:
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aaplaceofmanagement;?
babranch;?
canoffice;?
dafactory;?
eaworkshop;andfamine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources?
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3.Theterm"permanentestablishment"shallalsoinclude:
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aabuildingsiteorassemblyprojectoranysupervisingactivitiesconnectedtherewith,iftheconstruction,assemblyorsupervisingactivitieslastformorethan6months;?
bthefurnishingofservices,includingconsultancyservices,byanenterpriseofaContractingStatethroughitsemployeesorotherpersonnel,whentheactivitiesintheotherContractingStateforthesameoraconnectedprojectcontinueforaperiodorperiodsaggregatingmorethan6monthswithinany12-monthperiod?
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4.Notwithstandingparagraphs1to3ofthisArticle,theterm"permanentestablishment"shallbedeemednottoinclude:
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atheuseoffacilitiessolelyforthepurposeofstorage,displayordeliveryofgoodsormerchandisebelongingtotheenterprise;?
bthemaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage,displayordelivery;?
cthemaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;?
dthemaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation,fortheenterprise;?
ethemaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingon,fortheenterprise,anyotheractivityofapreparatoryorauxiliarycharacter;?
fthemaintenanceofafixedplaceofbusinesssolelyforanycombinationofactivitiesmentionedinsub-paragraphsatoe,providedthattheoverallactivityofthefixedplaceofbusinessresultingfromthiscombinationisofapreparatoryorauxiliarycharacter?
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5.Notwithstandingtheprovisionsofparagraphs1and2,whereaperson-otherthananagentofanindependentstatustowhomparagraph6applies-isactingonbehalfofanenterpriseandhas,andhabitualyexercisesinaContractingStateanauthoritytoconcludecontractsinthenameoftheenterprise,thatenterpriseshallbedeemedtohaveapermanentestablishmentinthatStateinrespectofanyactivitieswhichthatpersonundertakesfortheenterpise,unlesstheactivitiesofsuchpersonarelimitedtothosementionedinparagraph4which,ifexercisedthroughafixedplaceofbusiness,wouldnotmakethisfixedplaceofbusinessapermanentestablishmentundertheprovisionsofthatparagraph?
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6.AnenterpriseshallnotbedeemedtohaveapermanentestablishmentinaContractingStatemerelybecauseitcarriesonbusinessinthatStatethroughabroker,generalcommissionagentoranyotheragentofanindependentstatus,providedthatsuchpersonsareactingintheordinarycourseoftheirbusiness?
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7.ThefactthatacompanywhichisaresidentofaContractingStatecontrolsoriscontrolledbyacompanywhichisaresidentoftheotherContractingState,orwhichcarriesonbusinessinthatotherStatewhetherthroughapermanentestablishmentorotherwise,shallnotofitselfconstituteeithercompanyapermanentestablishmentoftheotherArticle6
IncomefromImmovableProperty1.IncomederivedbyaresidentofaContractingStatefromimmovablepropertysituatedintheotherContractingStatemaybetaxedinthatotherState?
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2.Theterm"immovableproperty"shallhavethemeaningwhichithasunderthelawoftheContractingStateinwhichthepropertyissituated.Thetermshallinanycaseincludepropertyaccessorytoimmovableproperty,livestockandequipmentusedinagriculturalandforestry,rightstowhichtheprovisionsofgenerallawrespect
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