UK/CHINA DOUBLE TAXATION AGREEMENT
SIGNED IN LONDON ON 27 JUNE 2011
bitemeThis Agreement has not yet entered into force.
This will happen when both countries have completed their Parliamentary procedures and exchanged diplomatic notes.
An announcement will be made when the
procedures have been completed.
HM Revenue & Customs
June 2011
AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND 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 AND ON CAPITAL GAINS
for love of the game
The Government of the United Kingdom of Great Britain and Northern Ireland 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 and on capital gains, Have agreed as follows:
A RTICLE 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
八年级下册英语A RTICLE 2
Taxes Covered
1. This Agreement shall apply to taxes on income and on capital gains impod on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital gains 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:
China:
a) in
(i) the individual income tax;
(ii) the enterpri income tax;
(hereinafter referred to as “Chine tax”);
b) in the United Kingdom:
(i) the income tax;
(ii) the corporation tax;
(iii) the capital gains tax;
(hereinafter referred to as “United Kingdom tax”).
4. The Agreement shall also apply 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 taxation laws within a reasonable period of time after such changes.
A RTICLE 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 a geographical n, means all the territory of the People’s Republic
of China, including its territorial a, in which the Chine laws relating
sheepleto taxation apply, and any area beyond its territorial a, within which the
People’s Republic of China has sovereign rights of exploration for and
bulletxploitation of resources of the a bed and its sub-soil and superjacent
water resources in accordance with international law;
b) the term “United Kingdom” means Great Britain and Northern Ireland,
including any area outside the territorial a of the United Kingdom
designated under its laws concerning the Continental Shelf and in
accordance with international law as an area within which the rights of
the United Kingdom with respect to the a bed and sub-soil and their
natural resources may be exercid;
c) the terms “a Contracting State” and “the other Contracting State” mean
China or the United Kingdom as the context requires;
d) the term “person” includes an individual, a company and any other body
i phone
of persons;
日翻中e) the term “company” means any body corporate or any entity which is
公共英语考试treated as a body corporate for tax purpos;
f) 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;
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, in the ca of China, the State
Administration of Taxation or its authorid reprentative, and in the
ca of the United Kingdom, the Commissioners for Her Majesty’s
Revenue and Customs or their authorid reprentative;
i) the term “national” means:
(i) in relation to China, any individual who under the law in China
posss Chine nationality; and any legal person, partnership or
other body of persons deriving its status as such from the law in
force in China;
(ii) in relation to the United Kingdom, any British citizen, or any British subject not posssing the citizenship of any other
Commonwealth country or territory, provided he has the right of
abode in the United Kingdom; and any legal person, partnership,
association or other entity deriving its status as such from the laws
in force in the United Kingdom.
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 this 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.
A RTICLE 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 o
f incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.
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:dime
a) he shall be deemed to be a resident only 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 only 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 does not have a permanent home available to him in
either State, he shall be deemed to be a resident only 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 only 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 only of the State in which its place of effective management is situated.
A RTICLE 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;
branch;
b) a
c) an office;
salesd) a factory;
e) a workshop;
f) a mine, an oil or gas well, a quarry or any other place of extraction of
natural resources; and
g) an installation or structure ud for the exploration or exploitation of
natural resources.
