AGREEMENT
BETWEEN
THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA
AND
THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT
TO TAXES ON INCOME
The Government of the People’s Republic of China and the Government of the Republic of India;
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
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 impod on behalf of a Contracting State or of its political subdivisions or 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, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are:法宣在线答案
(a) in China:
(i) the individual income tax;
(ii) the income tax for enterpris with foreign investment and foreign enterpris;
(iii) the local income tax;
(hereinafter referred to as “Chine Tax” ) .
(b) in India:
the income tax including any surcharge thereon;
(hereinafter referred to as “Indian tax” ) .
4. This Agreement shall also apply to any identical or substantially similar taxes which are impod after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
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; 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 abed and its sub-soil and superjacent
water resources in accordance with international law;
(b) the term “India” means the territory of the Republic of India and includes
化滞柔肝颗粒the territorial a and airspace above it, as well as any other maritime zone
in which India has sovereign rights, other rights and jurisdictions,
according to the Indian law and in accordance with international law;
(c) the terms “a Contracting State”and “the other Contracting State”mean
China or India as the context requires;
(d) the term “tax” means Chine tax or Indian tax, as the context requires;
(e) the term “person” includes an individual, a company and any other entity
which is treated as a taxable unit under the taxation laws in force in the
respective Contracting States;
(f) the term “company”means any body corporate or any entity which is
treated as a body corporate for tax purpos;
(g) 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;
(h) the term “nationals” means any individual posssing the nationality of a
Contracting State and any legal person, partnership or association deriving
its status from the laws in force in the Contracting State;
(i) the term “international traffic”means any transport by a ship or aircraft
operated by an enterpri which is a resident of a Contracting State, except
when the ship or aircraft is operated solely between places in the other
Contracting State;
(j) the term “competent authority”means, in the ca of China, the State Administration of Taxation or its authorized reprentative, and in the ca
of India, the Central Government in the Ministry of Finance (Department
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of Revenue) or their authorized reprentative.
2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwi requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.
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 Contracting 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 Contracting State in which he
has a permanent home available to him; if he has a permanent home
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available to him in both Contracting States, he shall be deemed to be a
resident of the Contracting State with which his personal and economic
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五官作文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
Contracting State, he shall be deemed to be a resident of the State in which
he has a habitual abode;
(c) if he has a habitual abode in both Contracting States or in neither of them,
he shall be deemed to be a resident of the Contracting State of which he is
a national;
(d) if he is a national of both Contracting States or of neither of them, the
competent authorities of the Contracting States shall ttle the question by
mutual agreement.
必的组词
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 Contracting State in which its 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;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of
natural resources;
(g) a warehou, in relation to a person providing storage facilities for others;
(h) a farm, plantation or other place where agriculture, forestry, plantation or
related activities are carried on;
(i) an installation or structure ud for the exploration or exploitation of语文二年级下册电子课本
natural resources, but only if so ud for a period of more than 183 days;
(j) a building site or construction, installation or asmbly project or supervisory activities in connection therewith, where such site, project or
activities (together with other such sites, projects or activities, if any)
continue for a period of more than 183 days;
(k) the furnishing of rvices other than technical rvices as defined in Article 12 (Royalties and Fees for Technical Services), by an enterpri of
a Contracting State through employees or other personnel in the other
Contracting State, but only if activities of that nature continue within that
other Contracting State for a period or periods aggregating more than 183
days.
3. Notwithstanding the preceding provisions 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.
