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
AGREEMENT BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation)
议 定 书
PROTOCOL
AGREEMENT BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation)
The People's Republic of China and the Federal Republic of Germany;
芥蓝的做法 Desiring to further their economic relations and to avoid double taxation of income as well
as to eliminate tax evasion;
Have, following amicable negotiations by the reprentatives of each Government, agreed as follows:
Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
Taxes Covered
1. This Agreement shall apply to taxes on income and on capital impod on behalf of a Contracting State, irrespective of the manner in which they are levied.
和谐作文 2. There shall be regarded as taxes on income and on capital all taxes impod on total
income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are:
(a) in the People's Republic of China:
(i) the individual income tax;
(ii) the income tax concerning joint ventures with Chine and foreign investment;
(iii) the income tax concerning foreign enterpris; and东坡居士是谁
(iv) the local income tax
(hereinafter referred to as "Chine tax" ) ;
(b) in the Federal Republic of Germany:
(i) the individual income tax (die Einkommensteuer) ;
(ii) the corporate income tax (die Korperschaftsteuer) ;
(iii) the capital tax (die Vermgensteuer) ; and
(iv) the trade tax (die Gewerbesteuer)
兔子的寓意和象征
(hereinafter referred to as "German 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. Within reasonable periods of time, the competent authorities of the Contracting States shall notify each other of 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 terms "a Contracting State" and "the other Contracting State" mean, as the context requires, the People's Republic of China or the Federal Republic of Germany, and when ud in a geographical n, the territory in which the tax laws of the relevant Contracting State are in force, including the territorial a and areas beyond the territorial a within which the relevant Contracting State may, in accordance with international law,
清风造句exerci the right of exploration for and exploitation of the natural resources of the abed and its subsoil;
(b) the term "person" includes an individual, a company and any other body of persons;
(c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purpos;
(d) the terms "enterpri of a Contracting State" and "enterpri of the other Contracting State" 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;
(e) the term "national" means an individual who under the laws of a Contracting State posss the nationality of that Contracting State, as well as a legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
(f) the term "international traffic" means any transport by a ship or aircraft operated by an enterpri which has its place of head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(g) the term "competent authority" means in the ca of the People's Republic of China t
he Ministry of Finance or its authorid reprentative and in the ca of the Federal Republic of Germany the Federal Ministry of Finance.
warming 2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwi requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies. 子宫糜烂怎么治疗
Article 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 head office or any other criterion of a similar nature.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States; he shall be
deemed to be a resident of the State with which his personal and economic relations are clor (centre of vital interests) ;
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
(d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall ttle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of head office is situated.
Article 5
Permanent Establishment
1. For the purpos of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterpri is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
论文要求 (c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" shall also include:
(a) a building site or asmbly project or any supervising activities connected therewith, if the construction, asmbly or supervising activities last for more than 6 months;
(b) the furnishing of rvices, including consultancy rvices, by an enterpri of a Contr
acting State through its employees or other personnel, when the activities in the other Contracting State (for the same or a connected project) continue for a period or periods aggregating more than 6 months within any 12-month period.
4. Notwithstanding paragraphs 1 to 3 of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the u of facilities solely for the purpo of storage, display or delivery of goods or merchandi belonging to the enterpri;
(b) the maintenance of a stock of goods or merchandi belonging to the enterpri solely for the purpo of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandi belonging to the enterpri solely for the purpo of processing by another enterpri;
(d) the maintenance of a fixed place of business solely for the purpo of purchasing goods or merchandi or of collecting information, for the enterpri;
(e) the maintenance of a fixed place of business solely for the purpo of carrying on, for the enterpri, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies-is acting on behalf of an enterpri and has, and habitualy exercis in a Contracting State an authority to conclude contracts in the name of the enterpri, that enterpri shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterpi, unless the activities of such person are limited to tho mentioned in paragraph 4 which, if exercid through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterpri shall not be deemed to have a permanent establishment in a Contracting State merely becau it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that suc
h persons are acting in the ordinary cour of their business.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwi), shall not of itlf constitute either company a permanent establishment of the other.
