AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of the Republic of Singapore and the Government of the People’s Republic of China, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows:
Article 1 Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2 Taxes Covered
唱片骑师
北极光俄语词霸1. This Agreement shall apply to taxes on income impod on behalf of a Contracting State
or its local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes impod on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property.
3. The existing taxes to which the Agreement shall apply are in particular:
(a) in China:
(i) the Individual Income Tax
(ii) the Enterpri Income Tax
(hereinafter referred to as "Chine tax");
(b) in Singapore:
- the Income Tax
(hereinafter referred to as "Singapore tax").
4. The Agreement shall apply also to any identical or substantially similar taxes which are impod after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Article 3 General Definitions
1. For the purpos of this Agreement, unless the context otherwi requires:
(a) the term "China" means the People’s Republic of China, and when ud in geographical n, means all the territory of the People’s Republic of China, including its territorial a, in which the Chine laws relating to taxation apply, and any area beyond its territorial a, within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the a-bed and its sub-soil and superjacent water resources in accordance with international law;
深圳法语培训
(b) the term "Singapore" means the Republic of Singapore and when ud in a geographical n, the term "Singapore" includes the territorial waters of Singapore and any area extending beyond the limits of the territorial waters of Singapore, and the a-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Singapore and in accordance with international law as an area over which Singapore has sovereign rights for the purpos of exploring and exploiting the natural resources, whether living or non-living;duty是什么意思
综合英语
(c) the terms "a Contracting State" and "the other Contracting State" mean China or Singapore as the context requires;
僵组词语
(d) the term "person" includes an individual, a company and any other body of persons;
(e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purpos;
表演的英文
(f) the terms "enterpri of a Contracting State" and "enterpri of the other Contracting S
tate" mean respectively an enterpri carried on by a resident of a Contracting State and an enterpri carried on by a resident of the other Contracting State;
(g) the term "international traffic" means any transport by a ship or aircraft operated by an enterpri of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(h) the term "competent authority" means:
(i) in the ca of China, the State Administration of Taxation or its authorid reprentative; and
(ii) in the ca of Singapore, the Minister for Finance or his authorid reprentative;物流企业管理
learn的过去式(i) the term "national" means:
(i) any individual posssing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws i
n force in a Contracting State.
2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwi requires, have the meaning that it has at that time under the law of that State for the purpos of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
mrtArticle 4 Resident
1. For the purpos of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of head office, place of incorporation or any other criterion of a similar nature, and also includes that State, a local authority or statutory body thereof.
