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执行日期

发文单位:英国

文告日期:1984-7-26

实施日期:1984-12-23

生效日期:1900-1-1

  中国政坛和大不列颠及苏格兰联合王国政坛,愿意签订关于对所得和财产收益相互防止重新征税和防止偷漏税的订立,完成协议如下:

  第一条 人的界定

  本协定适用于缔约国一方或然两个居民的人。

  第二条 税种范围

  一、本协定适用于下列现行反革命税种:

  (一)在中国:

  1.个税;

  2.中外合营经营公司所得税(满含附加地点所得税);

  3.异民公司所得税(满含地点所得税)。

  (以下简称“中国税收”)

  (二)在大不列颠及英格兰五头王国:

  1.所得税;

  2.公司税;

  3.资产受益税。

  (以下简称“联合王国税收”)

  二、本协定也适用于本协定签订之日后缔约国任何一方增添可能替代本条首个款式所列税种的一样或然实质相似的税收。缔约国六头老总当局应将独家税法所作的变动通知对方。

  第三条 一般定义

  一、在本协定中,除上下文另有分明的以外:

  (一)“中华夏族民共和国”一语是指中国,包蕴有效应用有关中中原人民共和国税收法律的享有中国土地、领海,以及基于国际法,中国有管辖权和实用利用有关中华税收法律的有所领海以外的区域,满含海底和底土;

  (二)“联合王国”一语是指大不列颠及苏格兰,包涵依据刑法已经注明或之后将注解的联合王国领海以外的其他区域,依据联合王国关于大陆架的准绳,对江子磊底和底土及其自然财富,联合王国行使义务的区域;

  (三)“缔约国一方”和“缔约国另一方”的措辞,依据上下文,是指中国抑或联合王国;

  (四)“国民”一语是指:

  1.在华夏,依据中国法例具备中中原人民共和国国籍的别样个体和遵从中国法律获得中华人民共和国老百姓地位的另外法人、合伙公司或任何组织;

  2.在一道王国,任何依据联合王国法例有所协同王国国民地位,且在一同王国国内有居住权的私有;以及根据联合王国法则取香港作家联谊会面王国国民地位的别的法人、合伙公司、组织或别的实体;

  (五)“人”一语是指个体、集团和其余协会;

  (六)“公司”一语是指行为人团体可能在税收上视同法人团体的实体;

  (七)“缔约国一方公司”和“缔约国另一方公司”的用语,分别指缔约国一方居民经营的集团和缔约国另一方居民经营的百货店;

  (八)“国际运输”一语是指在缔约国一方设有其实际经营管理机构的营业所以船只或飞机经营的运输,不包蕴仅在缔约国另一方外地之间以船只或飞机经营的运载;

  (九)“COO当局”一语,在华夏下边是指财政分部税务总部或其授权的意味;在一道王国方面是指国内收入局或其授权的表示。

  二、缔约国一方在推行本协定期,对于未明显定义的措辞,除上下文另有明确的以外,应当有所该缔约国关于适用本协定税种的法律所规定的意义。

  第四条 居民

  一、在本协定中,“缔约国一方居民”一语是指根据这个国家法律,由于住所、居所、总机关、实际管理机构所在地,或许其余类似的正规,在这个国家富有纳税职务的人。

  二、由于那些首个款式的规定,同期在缔约国两岸居民的民用,其身份应按以下法则规定:

  (一)应认为是其有永恒性住所所在国的居民;即便在二国同有时间有恒久性住所,应认为是其个人和经济关系更紧密(主要受益为重)的国度的居民;

  (二)借使其根本收益核心所在国无法鲜明,或许在任何一国都并没有永世性住所,应以为是其有习于旧贯性居处所在国的居住者;

  (三)假使其在二国都有,或许都未有习于旧贯性居处,应认为是其国民所在国的居民;

  (四)借使其同期是二国的人民,或许不是别的一国的人民,缔约国双方老板当局应通过协议解决。

  三、由于那么些首款的规定,除个人外,同一时候为缔约国双方居民的人,应感到是其经营的其实管理机构所在国的居住者。然则,尽管此人在缔约国一方设有其经营的实际管理机构,在缔约国另一方设有其总机关,缔约国双方老董当局应协商鲜明该厂家为本协定中缔约国一方的居民。

  第五条 常设机关

  一、在本协定中“常设机构”一语是指百货店开始展览任何或部分营业的一定营业场所。

  二、“常设机构”一语极度包涵:

  (一)管理场馆;

  (二)分支机构;

  (三)办事处;

  (四)工厂;

  (五)作业场面;

  (六)矿场、油井或气井、采石场大概其它开拓自然财富的场馆;

  (七)勘察或支付自然财富所运用的设置或设施。

  三、建筑工地,建筑、装配或安装工程,仅以三番五次四个月以上的为常设机构。

  四、虽有本条首款至第四款的明确,“常设机构”一语应以为不富含:

  (一)专为积存、陈列或许交付本公司货品大概商品的指标而使用的装备;

  (二)专为储存、陈列大概交付的目标而保存本集团物品可能商品的仓库储存;

  (三)专为另一合营社加工的目标而保存本集团货品可能商品的仓库储存;

  (四)专为本公司购买商品恐怕商品,大概搜罗情报的目标所设的固化营业场馆;

  (五)专为本公司实行别的希图性或支持性活动的目的所设的永久营业场面;

  (六)专为本款第(一)项至第(五)项运动的组成所设的固化营业场面,若是出于这种组合使该固定营业场所全体活动属于希图性质或救助性质。

  五、虽有本条首个款式和第二款的规定,当壹个人在缔约国一方表示缔约国另一方的商家开始展览活动,有权并日常使用这种权力象征该公司签订合同,除适用本条第两款的独门代理人以外,此人为该商厦实行的其他活动,应以为该铺面在该缔约国一方设有常设机构。除非这厮的活动只限于本条第三款的规定,固然是经过定点营业地方开始展览移动,依据该款规定,不应以为该固定营业场馆是常设机构。

  六、缔约国一方集团仅透过按正常经营本身业务的经纪人、一般报酬代理人大概别的别的独立代理人在缔约国另一方开始展览运营,不应感到在该缔约国另一方设有常设机构。但万一那几个代表的运动总体或差异常少一切象征该公司,不应认为是本款所指的单身代理人。

  七、缔约国一方居民厂家,调控或被垄断于缔约国另一方居民商家照旧在该另一国进行营业的商铺(不论是或不是因此常设机构),此项事实不可能据以使任何一方公司组成另一方商铺的常设机构。

  第六条 不动产所得

  一、缔约国一方居民从坐落缔约国另一方的不动产取得的所得(包含林业或种植业所得),能够在该另一国征税。

  二、“不动产”一语应具有财产所在地的缔约国的法则所规定的意思。该用语在别的动静下应包涵附属于不动产的资金财产,林业和种植业所利用的家养动物和配备,一般法律规定的适用于土地资金财产的义务,不动产的用益权以及由于开辟或有权开拓财富、水源和任何自然财富获得的不固定或固定收入的职责。船只和飞机不应视为不动产。

  三、本条第一个款式的分明适用于从一向行使、出租汽车只怕别的其他方式利用不动产获得的所得。

  四、本条首个款式和第七款的鲜明也适用于集团的不动产所得和用于进行单独个人服务的不动产所得。

  第七条 营业收益

  一、缔约国一方公司的赚钱应仅在该国征税,但该公司通过设在缔约国另一方常设机构在该另一国进行运行的除了。即使该铺面经过设在该另一国的常设机构在该另一国举行运维,其毛利能够在该另一国征税,但应仅以属于该常设机关的收益为限。

  二、从属于那几个第两款的鲜明,缔约国一方集团通过设在缔约国另一方的常设机构在该另一国实行运行,即便该常设机关是一个单独和分设的营业所,在一直以来或一般处境下从事同样或相似活动,并完全部独用立地同其所依靠的公司拓展交易,该常设机关在缔约国各方恐怕获得的毛利应属于该常设机构。

  三、鲜明常设机构的毛利时,应允许扣除其进展运行产生的各式成本,饱含行政和一般管理费用,不论其发生于该常设机构所在国大概别的任哪个地方方。可是,常设机构使用专利或然别的权利支出给同盟社总机关或该公司任何分公司的特许权使用费、薪酬或任何类似款项,具体服务或管理的回扣,能力劳务的薪酬,或然借贷给该常设机关的利息(银企除此而外),都不作任何扣除(属于偿还代垫实际发生的支出除了这一个之外)。一样,在分明常设机构的赚钱时,对于该常设机关从事商业号总机关或该商厦别的总部获得的专利或别的义务的特许权使用费、薪给或别的类似款项,具体服务或管理的回扣,本领劳务的待遇,恐怕借贷给该商城总机关或该商号其余分局的利息率(银企除此之外),也不思虑(属于偿还代垫实际发生的开销除却。

  四、不应仅出于常设机构为商家购进物品或货品,将利益归属于该常设机构。

  五、利益中一经包含本协定另外各条单独规定的所得项目时,本条规定不应影响别的各样的明显。

  第八条 船运和航空运输

  一、以船只或飞机经营国际运输的净受益,应仅在市肆实际经营管理机构所在缔约国征税。

  二、假使船运公司的骨子里经营管理机构划虚拟在船上,应以船舶母港所在缔约国为所在国;可能一旦未有母港,应以船只经营者为居民的缔约国为所在国。

  三、本条规定也适用于出席联营、联营恐怕在场国际经营机构的利益。

  第九条 联属公司

  (一)缔约国一方商场直接可能直接参加缔约国另一方集团的管制、调节或资产,或许

  (二)同一个人从来或许直接出席缔约国一方市肆和缔约国另一方集团的管理、调控或资金,

  在上述任何一种情况下,四个百货店中间的生意或财务关系分裂于独立公司之间的涉及,因而,本应由中间贰个合营社获得,但由于这几个意况而从不赢得的净利润,能够计入该厂家的净受益,并据以征税。

  第十条 股息

  一、缔约国另一方居民从缔约国一方居民厂商获得的股息,能够在该另一国征税。

  二、不过,那一个股息也能够在付出股息的信用合作社是其居民的缔约国,遵照这个国家的法则征税。可是,如若该项股息的收益全数人是缔约国另一方居民,则所征税款不应超过该股息总额的10%。

  三、本条“股息”一语应享有依据支付股息公司是其居民的缔约国的税法含义,并应包罗按该税法视同股息或分配的其他类型。

  四、本条第二款的规定,不应影响对商家支付股息前的赚钱所征收的营业所利益税。

  五、如股息受益全部人是缔约国一方居民,在开荒股息的公司是其居民的缔约国另一方,通过设在该另一国的常设机构进行营业大概经过设在该另一国的稳固集散地从事独立个人服务,据以支付股息的股份与该常设机构或牢固集散地有实际联系的,不适用本条首个款式和第二款的显然。在这种景象下,应视具体情状适用第七条或第十五条的规定。

  六、缔约国一方居民商家从缔约国另一方获得盈利或所得,该另一国不得对该商厦付出的股息征收任何税收。但支付给该另一国居民的股息可能据以支出股息的股份与设在该另一国的常设机构或确定地点集散地有实际联系的除了。对于该商铺的未分配的赢利,固然付出的股息或未分配的盈利全体或一些是发出于该另一国的创收或所得,该另一国也不行征税。

  第十一条 利息

  一、缔约国另一方居民拿到的发出于缔约国一方的利息率,可以在该另一国征税。

  二、但是,那一个利息也足以在该利息产生的缔约国,依照这个国家的法律征税。不过,假如该项利息的收益全部人是缔约国另一方居民,则所征税款不应抢先利息总额的10%。

  三、虽有本条第二款的明确,发生在缔约国一方而为缔约国另一方政坛、行政区、地点当局、该缔约国另一方中行或该政坛的其余机关获得的利息;可能为该缔约国另一方的另外居民获得的利息,其债权是由该缔约国另一方政党、行政区、地点当局、该缔约国另一方中行或该政坛的其他机关提供资金、担保或担保的,应在该缔约国一方免税。

  四、本条“利息”一语是指从各类债权获得的所得,不论其有无质押担保大概是否有权享受债务人的盈利;特别是从公债、期货(Futures)或许信用股票(stock)获得的所得,包蕴其溢价和奖金。但不包括依据本协定第十条的显著就是分配的任何项目。

  五、如若利息收益全部人是缔约国一方居民,在该利息产生的缔约国另一方,通过设在该另一国的常设机构举办运营或然经过设在该另一国的定势营地从事独立个人服务,据以支出该利息的债权与该常设机构还是固定营地有实在联系的,不适用本条首个款式和第二款的分明。在这种状态下,应视具体景况适用第七条或第十五条的规定。

  六、假诺开辟利息的人工缔约国一方政坛、行政区、地点当局或这个国家居民,应感到该利息发生在这个国家。但是,当支付利息的人不论是或不是为缔约国一方居民,在缔约国一方设有常设机构可能固定集散地,支付该利息的债务与该常设机构照旧固定营地有牵连,并由其承受这种利息,上述利息应感觉发生于该常设机构或定点营地所在国。

  七、由于支付利息的人与受益全数人之间照旧他们与其说旁人之间的特种关系,支付的利息数额,不论什么原因,越过支付人与收益全数人未有上述提到所能同意的数量时,本条规定应仅适用于新兴谈起的数目。在这种景色下,对该开荒款项的超过部分,仍应按各缔约国的法网征税,但应适当记挂本协定的另外规定。

  第十二条 特许权使用费

  一、缔约国另一方居民获得的发出于缔约国一方的特许权使用费,能够在该另一国征税。

  二、然则,这么些特许权使用费也足以在其发出的缔约国,依据这个国家的法网征税。可是,假设该项特许权使用费的收益全部人是缔约国另一方居民,则所征税款不应抢先:

  (一)在那一个第四款第(一)项所述的特许权使用费的地方下,该项特许权使用费总额的10%。

  (二)在那个第七款第(二)项所述的特许权使用费的情况下,该项特许权使用费调解数额的10%。在该项中,“调节数额”是指特许权使用费总额的70%。

  三、本条“特许权使用费”一语包涵:

  (一)使用或有权行使文学、艺术或科学小说,包含电影摄像、有线电或电视机广播使用的胶片、磁带的版权,专利、专有才干、商标、设计、模型、图纸、秘密配方,秘密程序所开荒的作为工资的各类款项;

  (二)使用、有权使用工业、商业、科学设备所付出的当作薪金的种种款项。

  四、假设特许权使用费受益全数人是缔约国一方居民,在该特许权使用费发生的缔约国另一方,通过设在该另一国的常设机构进行运营也许通过设在该另一国的定位集散地从事独立个人服务,据以支付该特许权使用费的职分或财产与该常设机关或牢固集散地有实际联系的,不适用本条首款和第二款的规定。在这种情景下,应视具体意况适用第七条或第十五条的鲜明。

  五、假若开辟特许权使用费的人是缔约国一方政党、行政区、地点政坛或该国居民,应认为该特许权使用费发生在该缔约国。然则,当支付特许权使用费的人不论是还是不是为缔约国一方居民,在缔约国一方设有常设机构可能固定集散地,支付该特许权使用费的白白与该常设机关或然固定集散地有牵连,并由其承担这种特许权使用费,上述特许权使用费应以为发生于该常设机关照旧固定营地所在国。

  六、由于支付特许权使用费的人与受益全体人之间或他们与其说旁人之间的奇特关系,支付的特许权使用费数额,不论什么原因,超越支付人与收益全体人未有上述提到所能同意的数据时,本条规定应仅适用于新兴谈起的数量。在这种情形下,对该开垦款项的凌驾部分,仍应按各缔约国的王法征税,但应适当考虑本协定的其他规定。

  第十三条 本事费

  一、缔约国另一方居民猎取的发生于缔约国一方的本领费,可以在该另一国征税。

  二、可是,那个本事费也能够在其产生的缔约国,依照这个国家的王法征税。然则,若是该项技巧费的收益全数人是缔约国另一方居民,则所征税款不应超越手艺费调解数额的10%。在本款中,“调节数额”是指才能费总额的70%。

  三、本条“技艺费”一语是指本事、监督管理、咨询服务,包涵动用或有权使用有关工业、商业、科学经验的资讯,作为薪水支付给任何人的款项。但不包蕴开辟给第十六条提起的转业非独立个人服务的雇用人士的款项。

  四、假若技巧费收益全部人是缔约国一方居民,在才具费发生的缔约国另一方,通过设在该另一国的常设机构进行运转只怕经过设在该另一国的一定营地从事独立个人服务,该项手艺费与该常设机构或定点集散地有实在联系的,不适用本条第一个款式和第二款的鲜明。在这种场馆下,应视具体情状适用第七条或第十五条的规定。

  五、假若开垦技能费的人是缔约国一方政坛、行政区、地方当局或这个国家居民,应感觉该技巧费发生在这个国家。不过,当支付本领费的人不论是或不是为缔约国一方居民,在缔约国一方设有常设机构或然固定集散地,支付手艺费的白白与该常设机构或一定营地有挂钩,并由其承担这种技艺费,上述技艺费应以为产生于该常设机关或定点集散地所在国。

  六、由于支付本领费的人与收益全数人之间或他们与其说外人之间的非常关系,支付的本领费数额,不论什么原因,高出支付人与受益全数人未有上述提到所能同意的数量时,本条规定应仅适用于新兴说起的数目。在这种情况下,对该开辟款项的抢先部分,仍应按各缔约国的法规征税,但应适当思量对本协定的另外规定。

  第十四条 财产收益

  一、除适用本条第二款规定外,发生于缔约国一方的资金财产受益,该国依据其国内法律的规定,能够征税。

  二、转让从事国际运输的船只或飞机,以及属于经营上述船只、飞机的不动产以外的资金财产猎取的低收入,应仅在该公司实际经营管理机构所在的缔约国征税。

  第十五条 独立个人服务

  一、除适用第十三条的分明外,缔约国一方居民由于职业性劳务或许别的独立性活动得到的所得,应仅在这个国家征税。但在以下情况,上述所得也得以在缔约国另一方征税:

  (一)在缔约国另一方为从事其运动的指标,设有平日应用的定势营地。在这种场地下,该另一国可以对属于该固定营地的所得征税;或

  (二)在有关会计年度中,在缔约国另一方停留一而再或累计超过183天。在这种情景下,该另一中国足球以对其在这个国家实行运动获取的所得征税。

  二、“专门的学问性劳务”一语非常包含独立的科学、经济学、艺术、教育或教学活动,以及医务卫生职员、律师、程序员、建筑师、牙医务人员和平构和会议计的单独运动。

  第十六条 非独立个人服务

  一、除适用第十七条、第十九条、第二十条、第二十一条和第二十二条的显著以外,缔约国一方居民因受雇获得的薪饷、报酬和别的类似工资,除在缔约国另一方受雇的以外,应仅在该缔约国一方征税。如若在该另一国受雇,取得的待遇,能够在该另一国征税。

  二、虽有本条首个款式的鲜明,缔约国一方居民在缔约国另一方受雇取得的酬薪,同一时候持有以下八个规格的,应仅在该缔约国一方征税:

  (一)收款人在有关会计年度中,在该另一国停留三番两次或累计不超过183天;

  (二)该项薪酬由并非该另一国居民的雇主支付或意味着该雇主支付;

  (三)该项薪水不是由雇主设在该另一国的常设机构或一定营地所担当。

  三、虽有本条首款和第二款的规定,受雇于经营国际运输的船舶或飞机而获取的待遇,能够在厂商实际经营管理机构所在缔约国征税。

  四、虽有本条首个款式和第二款的规定,缔约国一方百姓由于为从业国际航空运输飞机经营的该缔约国公司提供劳务,作为派驻在缔约国另一方的领导照旧职员猎取的薪资、薪俸和别的类似薪俸,应仅在该缔约国一方征税。

  第十七条 董事费

  缔约国一方居民作为缔约国另一方居民厂商的董事会成员取得的董事费和另外类似款项,能够在该另一国征税。

  第十八条 表演家和选手

  一、虽有第十五条和第十六条的规定,缔约国一方居民,作为表演家,如戏剧、电影、广播或电视机美学家、画画大师大概作为运动员,在缔约国另一方从事其个人移动获得的所得,可以在该另一国征税。

  二、虽有第七条、第十五条和第十六条的规定,表演家或选手从事其个人移动取得的所得,并不是归属表演家只怕运动员自身,而是归属于其余人,能够在那个演出家或选手从事上述活动的缔约国征税。

  三、虽有本条第一个款式和第二款的分明,根据缔约国双方的学识协定或安排,从事首款所谈起的上述活动取得的所得,借使完全或精神上由缔约国任何一方公共资金也许政党资金援救的对这个国家的会见,在转业上述活动的缔约国,应予免税。

  第十九条 退休金

  除适用第二十条第二款的规定以外,因从前的雇佣涉嫌支付给缔约国一方居民的退休金和别的类似薪俸,应仅在这个国家征税。

  第二十条 政党劳务

  一、(一)缔约国一方政坛、行政区或地点当局对向其提供劳动的个体支付的退休金以外的酬金,应仅在这个国家征税。

  (二)不过,假使该项服务是在缔约国另一方提供,何况提供劳动的个体是该另一国居民,并且该居民:  1.是这个国家人民;或然

  2.不是仅出于提供该项服务,而成为这个国家的居住者,该项工资,应仅在该缔约国另一方征税。

  二、(一)缔约国一方政党、行政区或地方政党支部付的也许从其确立的本钱中对向其提供服务的个人支付的退休金,应仅在这个国家征税。

  (二)但是,即使提供劳动的私有是缔约国另一方居民,况且是其平民,该项退休金应仅在该另一国征税。

  三、第十六条、第十七条、第十八条和第十九条的鲜明,应适用于为缔约国一方政坛、行政区或地方政坛举行营业提供劳动所收获的报酬和退休金。

  第二十一条 教师和研商职员

  任何个人在间接前往缔约国一方在此以前曾是缔约国另一方居民,为在该缔约国一方的高校、高校、高校或任何公众感到的教育依然调查商讨机构从事教学、讲学或商讨的目标,停留在该缔约国一方,从其首先次达到这个国家之日起不超越3年的,该缔约国一方应对其由于教学、讲学或切磋取得的报酬,免予征税。

  第二十二条 学生、学徒和实习人士

  一、学生、公司学徒或实习生是、大概在直接前往缔约国一方在此以前曾是缔约国另一方居民,仅出于承受教育也许培养和陶冶的目标,停留在该缔约国一方,这个国家应对以下款项免予征税:

  (一)其为了维生、接受教育或作育的目标从国外获得的款项;

  (二)其为了有限帮忙生存、受教或作育的目标,从事政务坛、慈善、科学、文化或教育机构收获的奖学金、赠款、支持金和奖金;

  (三)在该缔约国从事个体服务的所得(公司学徒提需求其跟之学艺的人或一块集团的劳动,大概实习生提须求其提供培养和练习的人的服务除了那个之外),在其余征税年度不超过1,000镑United Kingdom钱币或等值的中华夏族民共和国毛伯公。

  二、依据那些首款,上述免税应仅持续到达成接受教育或培训所需的创设或一般的时间内。任何人从该项接接受教育育或培养开班起超过5年的,不应享受首款的特别减价。

  第二十三条 双重征税的破除

  一、在神州,消除双重征税如下:

  (一)中国定居者从联合王国取得的创收、所得或财产收入,依据本协定规定对该项利益、所得或资金财产受益上缴的共同王国税收,应允许在对该居民征收的中原税收中抵免。不过,抵免额不应超过对该项利益、所得或财产收入根据中华夏族民共和国税法和条例计算的神州税额。

  (二)从一道王国获得的所得是手拉手王国居跨国集团业开垦给中夏族民共和国居跨国集团业的股息,相同的时间该中夏族民共和国居国有企业业具备开采股息公司股份十分的多于10%的,该项抵免应思索开采该股息公司对于从中支付股息的赚钱缴纳的协同王国税收。

  二、从属于联合王国关于在一同王国以各州区缴纳的税收,在一同王国税收中抵免扣除的法则规定(该项法律规定不应影响下列的形似原则):

  (一)依据本协定,依据中华的法国网球国际赛,对来源中夏族民共和国的净利润、所得或资金财产收益,不论是平素缴纳或扣缴的中原税收(不包蕴在股息意况下,对从开荒股息中毛利缴纳的税收),应允许在根据中华税收总括的同一受益、所得或资产收益计算的同步王国税收中抵免。

  (二)在中华夏族民共和国居跨国集团业开采给联合王国居民厂家股息,同临时候该联合王国居民商家直接或直接调整该开荒股息公司至少10%大选权的意况下,该项抵免应考虑该商厦从费用股息利益中缴纳的神州税收(除依靠本款第(一)项的规定能够允许抵免的别的中夏族民共和国税收外)。

  三、本条第二款中,“缴纳的炎黄税收”一语,应视为富含别的年度大概缴纳的,但依据以下中华夏族民共和国法律规定赋予免税、减税的华夏税收数额:

  (一)1.《中国中方与外方合营经营商号所得税法》第五条、第六条和《中国中方与外方合营经营商城所得税法实践细则》第三条的规定;

  2.《中外国国集团所得税法》第四条和第五条的规定;

  只要以上自从本协定签名之日起仍有效,并未有作修改,或仅在小的下边修改并不影响其貌似性质;恐怕

  (二)今后大概拟订的,并经缔约国双边总监当局同意,具有精神类似性质给予免税或减税的别的规定,假设该规定以后不作修改,或仅在小的地方修改并不影响其相似性质。

  如若该项所得发生于对该项来源第一遍给予中华夏族民共和国税收的免税或减税后10年以上开始的时光,依照这么些规定不再予以联合王国的税收减价。

  四、在那些首个款式和第二款中,缔约国一方居民取得的根据本协定能够在缔约国另一方征税的净收益、所得或资金财产受益,应认为产生于该缔约国另一方。

  五、缔约国一方集团在这个国家已征税的毛利,也满含在另一外集团的创收中,何况这个归纳的创收是应计入该另一国有公司业的,集团中间所制订的标准又是单身公司之间在正规标准下举行贸易,包括在多个合营社赚钱中的数额,在那当中应视为该缔约国一方集团来源于该另一国的所得,依照那个首款或第二款的鲜明,相应地赋予减少和免除。

  第二十四条 未有差距待遇

  一、缔约国一方百姓在缔约国另一方承担的税收也许有关标准,不应与该另一国国民在一样景况下,担负或恐怕肩负的税收恐怕有关原则区别或比其更重。

  二、缔约国一方集团在缔约国另一方的常设机构税收担负,不应高于该另一国对其本国举办同样活动的市肆。

  三、缔约国一方商铺的开支全体或部分,直接或直接为缔约国另一方二个或一个上述的居住者持有或调整,该商店在该缔约国一方承担的税收也许有关原则,不应与该缔约国一方任何同类公司的承受或大概担任的税收只怕有关规范区别或比其更重。

  四、除适用第九条、第十一条第六款、第十二条第两款或第十三条第七款规定外,缔约国一方公司费用给缔约国另一方居民的利息、特许权使用费、技术费和其余款项,在鲜明该公司应纳税收和利润益时,应与在同一处境下支付给该缔约国一方居民同样予以扣除。

  五、本条不应领悟为缔约国任何一方在税收上仅给予本国居民个人的别样扣除、减价和减税也亟须给予并非这个国家居民的私人商品房。

  第二十五条 相互研讨程序

  一、当缔约国一方居民以为,缔约国一方可能两者的形式,导致或将招致对其不适合本协定规定的征税时,能够不思虑各国国内准则的弥补措施,将案情提交本人为其居民的缔约国经理当局。

  二、上述主任当局借使以为所提意见创建,又不能一边圆满化解期,应主见同缔约国另一方主办当局相互研讨消除,避防止不符合本协定规定的征税。

  三、缔约国双方主任当局应透过磋商设法消除在讲明或实行本协定期产生的不方便或疑义。

  四、缔约国双方首席营业官当局为达到规定的标准本条第二款和第四款的商业事务,能够并行直接交流。

  第二十六条 情报交流

  一、缔约国双方COO当局应沟通为实施本协定的鲜明所至关重要的情报,或缔约国双方关于本协定所涉嫌的税种的国内法则所必备的资源音讯(以依据这么些准则征税与本协定不相争持为限),极度是堤防棍骗、偷漏税的音信。情报交换不受第一条的限定。所沟通的情报应作密件管理,仅应告知与本协定所含税种有关的查定、征收、实行、控诉或裁定上诉的关于人口或政坛(包蕴检查机关和行政管制机关)。上述人员或政坛应仅为上述目标接纳该音讯,但足以在当面法庭的诉讼程序或法庭裁决中透露关于情报。

  二、本条首款的规定在任何动静下,不应被清楚为缔约国任何一方首席营业官当局有以下职务:

  (一)接纳与缔约国任何一方法律和行政惯例相背弃的行政措施;

  (二)提供根据缔约国任何一方法律或正规行政路子不能博取的资源音讯;

  (三)提供泄漏任何交易、经营、工业、商业、专门的工作秘密、贸易经过的资源音信或许败露会违反公共政策的音讯。

  第二十七条 外交代表和领事官员

  一、本协定应不影响按民事诉讼法一般准则或特别协定规定的外交、常驻使团或领事成员的财政特权。

  二、虽有第四条第一个款式的分明,缔约国一方或第三国位于缔约国另一方的外交、常驻使团或领馆官员的民用,如其仅从该另一国源泉获得的所得在该另一国征税,不应视为该另一国的居住者。

  第二十八条 现行协定

  本协定不影响中国政党和大不列颠及苏格兰联合王国政党1984年八月29日在首都协定的有关对空运公司收入相互幸免重复征税协定的显著,并适用上述协定所波及的范围。不过,本协定任何规定对上述税收提供更加多的特别打折,应适用于该项规定。

  第二十九条 生效

  缔约国各方应在试行本协定生效所必需的法国网球约请比赛日程序后通报对方。本协定自末了一方的通报发出之日后第30天生效。本协定应有效:

  (一)在神州,对在本协定生效后的次年七月1日或之后起首的别的纳税年度中所发生的净利润、所得和资金财产收益;

  (二)在一块王国:

  1.对在本协定生效后的次年7月6日或之后初步的征税年度中的所得税和财产收益税;

  2.对在本协定生效后的次年十一月1日或之后伊始的会计年度中的公司税。

  第三十条 终止

  本协定应长时间有效。但缔约国任何一方能够在本协定生效之日起5年后其余历年二月二十七日或之前,通过外交门路书面通告缔约国另一方告一段落本协定。

  在这种气象下,本协定应失效:

  (一)在中原,对下马文告发出后的次年七月1日或之后伊始的纳税年度获得的毛利、所得和财产收入;

  (二)在一块儿王国:

  1.对下马文告发出后的次年三月6日或将来起初的征税年度的所得税和资金财产受益税;

  2.对下马文告发出后的次年10月1日或之后先河的会计年度的公司税。

  下列代表,经各自政党标准授权,已在本协定上签署为证。

  本协定于壹玖捌伍年十二月六日在京都协定,一式两份,每份都用普通话和立陶宛共和国(Republic of Lithuania)语写成,二种文本具有同样效劳。

  AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRlTAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

  The Government of the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland;

  Desiring to conclude an Agreement for the reciprocal avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;

  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. The existing taxes to which this Agreement applies are:

  (a) in the People's Republic of China:

  (i) the individual income tax;

  (ii) the income tax (including the additional local income tax) concerning joint ventures with Chinese and foreign investment; and

  (iii) the income tax (including the local income tax) concerning foreign enterprises;

  (hereinafter referred to as “Chinese tax” ) ;

  (b) in the United Kingdom of Great Britain and Northern Ireland:

  (i) the income tax;

  (ii) the corporation tax; and

  (iii) the capital gains tax;

  (hereinafter referred to as “United Kingdom tax” ) .

  2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any changes which are made in their respective taxation laws.

  Article 3

  General Definitions

  1. In this Agreement, unless the context otherwise requires:

  (a) the term “China” means the People's Republic of China, including all the territory and the territorial sea of the People's Republic of China, in which the laws relating to Chinese tax are in force, and all the area beyond its territorial sea, and the sea bed and sub-soil thereof, over which the People's Republic of China has jurisdiction in accordance with international law and in which the laws relating to Chinese tax are in force;

  (b) the term “United Kingdom” means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom which in accordance with international law has been or may hereafter be designated, under the laws of the United Kingdom concerning the Continental Shelf, as an area within which the rights of the United Kingdom with respect to the seabed and sub-soil and their natural resources may be exercised;

  (c) the terms “a Contracting State” and “the other Contracting State” mean China or the United Kingdom as the context requires;

  (d) the term “national” means:

  (i) in relation to China any individual who under the law in China possesses Chinese 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 individual who has under the law in the United Kingdom the status of United Kingdom national, 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 law in force in the United Kingdom;

  (e) the term “person” means an individual, a company and any other body of persons;

  (f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;

  (g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

  (h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management of the business in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

  (i) the term “competent authority” means, in the case of China, the General Taxation Bureau of the Ministry of Finance or its authorised representatives, and in the case of the United Kingdom, the Board of Inland Revenue or their authorised representatives.

  2. As regards the application of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State relating to the taxes to which this Agreement applies.

  Article 4

  Resident

  1. For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the law of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.

  2. Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:

  (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 closer (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 national;

  (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

  3. Where by reason of the provisions of paragraph (1) of this Article 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 the place of effective management of its business is situated. However, where such a person has the place of effective management of its business in one of the Contracting States and the place of head office of its business in the other Contracting State, then the competent authorities of the Contracting State shall determine by mutual agreement the State of which the company shall be deemed to be a resident for the purposes of this Agreement.

  Article 5

  Permanent Establishment

  1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise 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; and

  (g) an installation or structure used for the exploration or exploitation of natural resources.

  3. A building site or a construction, installation or assembly project constitutes a permanent establishment only if it lasts more than six months.

  4. Notwithstanding the provisions of paragraphs (1) to (3) of this Article, the term “permanent establishment” shall be deemed not to include:

  (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

  (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

  (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise:

  (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting in formation, for the enterprise;

  (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, 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) of this paragraph, 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) of this Article, where a person, other than an agent of an independent status to whom paragraph (6) of this Article applies, is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has, and habitually exercises, in the first-mentioned Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a person are limited to those mentioned in paragraph (4) of this Article which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the provisions of that paragraph.

  6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such a person is acting in the ordinary course of his business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.

  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 otherwise), shall not of itself constitute either company a permanent establishment of the other.

  Article 6

  Income from Immovable Property

  1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

  2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.

  3. The provisions of paragraph (1) of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

  4. The provisions of paragraphs (1) and (3) of this Article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

  Article 7

  Business Profits

  1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. if the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

  2. Subject to the provisions of paragraph (3) of this Article, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

  3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or by way of fees for technical services, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, of amounts charged (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or by way of fees for technical services, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

  4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

  5. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

  Article 8

  Shipping and Air Transport

  1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the business of the enterprise is situated.

  2. If the place of effective management of the business of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.

  3. The provisions of this Article shall also apply to profits derived from participation in a pool, a joint business or an international operating agency.

  Article 9

  Associated Enterprises

  Where:

  (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or

  (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State; and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

  Article 10

  Dividends

  1. Dividends derived from a company which is a resident of a Contracting State by a resident of the other Contracting State may be taxed in that other State.

  2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the law of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.

  3. The term “dividends” as used in this Article shall have the meaning which it has under the taxation law of the Contracting State of which the company paying the dividend is a resident and shall include any item which is treated under that law as a dividend or distribution.

  4. The provisions of paragraph (2) of this Article shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

  5. The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.

  6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State.

  Article 11

  Interest

  1. Interest arising in a Contracting State which is derived by a resident of the other Contracting State may be taxed in that other State.

  2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the law of that State; but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

  3. Notwithstanding the provisions of paragraph (2) of this Article, interest arising in a Contracting State and derived by the Government of the other Contracting State, a political sub-division or local authority thereof, the Central Bank of that other Contracting State or any agency of that Government, or by any other resident of that other Contracting State with respect to debt-claims of that resident which are financed, guaranteed or insured by the Government of that other Contracting State, a political sub-division or local authority thereof, the Central Bank of that other Contracting State or any agency of that Government, shall be exempt from tax in the first-mentioned Contracting State.

  4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, but shall not include any item which is treated as a distribution under the provisions of Article 10 of this Agreement.

  5. The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.

  6. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that State or a political sub-division thereof or a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by that permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest paid exceeds, for whatever reason, the amount which would have been agreed upon be the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.

  Article 12

  Royalties

  1. Royalties arising in a Contracting State which are derived by a resident of the other Contracting State may he taxed in that other State.

  2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that State; but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed:

  (a) in the case of royalties referred to in sub-paragraph (a) of paragraph (3) of this Article, 10 per cent of the gross amount of the royalties; and

  (b) in the case of royalties referred to in sub-paragraph (b) of paragraph (3) of this Article, 10 per cent of the adjusted amount of the royalties. For the purpose of this subparagraph “the adjusted amount” means 70 per cent of the gross amount of the royalties.

  3. The term “royalties” as used in this Article comprises:

  (a) payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, and films or tapes for radio or television broadcasting, or any patent, know-how, trade-mark, design or model, plan, secret formula or process; and

  (b) payments of any kind received as a consideration for the use of, or the right to use, any industrial, commercial or scientific equipment.

  4. The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.

  5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that State or a political subdivision thereof or a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.

  Article 13

  Technical Fees

  1. Technical fees arising in a Contracting State which are derived by a resident of the other Contracting State may be taxed in that other State.

  2. However, such technical fees may also be taxed in the Contracting State in which they arise, and according to the law of that State; but if the beneficial owner of the technical fees is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the adjusted amount of the technical fees. For the purpose of this paragraph, “the adjusted amount” means 70 per cent of the gross amount of the technical fees.

  3. The term “technical fees” as used in this Article means payments of any kind to any person in consideration for any services of a technical, supervisory or consultancy nature, including the use of, or the right to use, information concerning industrial, commercial or scientific experience, but it does not include payments made to an employee of the person making the payments for dependent personal services mentioned in Article 16.

  4. The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.

  5. Technical fees shall be deemed to arise in a Contracting State when the payer is the Government of that State or a political subdivision thereof or a local authority or a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.

  Article 14

  Capital Gains

  1. Subject to the provisions of paragraph (2) of this Article, capital gains which arise in a Contracting State may be taxed by that State in accordance with the provisions of its domestic law.

  2. Gains from the alienation of ships or aircraft operated in international traffic and any property, other than immovable property, pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the business of the enterprise is situated.

  Article 15

  Independent Personal Services

  1. Subject to the provisions of Article 13, income derived by a resident of a Contracting State in respect of professional services or other activities of independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:

  (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case so much of the income as is attributable to that fixed base may be taxed in that other State; or

  (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case so much of the income as is derived from his activities performed in that other State may be taxed in that other State.

  2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

  rticle 16

  Dependent Personal Services

  1. Subject to the provisions of Articles 17, 19, 20, 21 and 22 salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

  2. Notwithstanding the provisions of paragraph (1) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

  (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and

  (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and

  (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

  3. Notwithstanding the provisions of paragraphs (1) and (2) of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the business of the enterprise is situated.

  4. Notwithstanding the provisions of paragraphs (1) and (2) of this Article, salaries, wages and other remuneration earned by a national of a Contracting State in respect of services rendered to an enterprise of that Contracting State engaged in the operation of aircraft in international traffic as an officer or employee posted to the other Contracting State shall be taxable only in the first-mentioned Contracting State.

  Article 17

  Directors' Fees

  Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

  Article 18

  Entertainer and Athletes

  1. Notwithstanding the provisions of Articles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

  2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.

  3. Notwithstanding the provisions of paragraphs (1) and (2) of this Article, income derived from such activities as are referred to in paragraph (1) performed under a cultural agreement or arrangement between the Contracting States shall be exempt from tax in the Contracting State in which the activities are exercised if the visit to that State is wholly or substantially supported by public or government funds of either Contracting State.

  Article 19

  Pensions

  Subject to the provisions of paragraph (2) of Article 20, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

  Article 20

  Government Service

  1.

  (a) Remuneration, other than a pension, paid by the Government of a Contracting State or by a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or local authority shall be taxable only in that State.

  (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who:

  (i) is a national of that State; or

  (ii) did not become a resident of that State solely for the purpose of performing the services.

  2.

  (a) Any pension paid by, or out of funds created by, the Government of a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that State or subdivision or authority shall be taxable only in that State.

  (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

  3. The provisions of Articles 16, 17, 18 and 19 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

  Article 21

  Teachers and Researchers

  An individual who, immediately before visiting a Contracting State, was a resident of the other Contracting State and who is present in the first-mentioned State for a period not exceeding three years for the purpose of teaching, giving lectures or conducting research at a university, college, school or other recognised educational or scientific research institution in the first-mentioned State shall be exempt from tax in the first-mentioned State for a period not exceeding three years from the date of his first arrival in that State in respect of remuneration from such teaching, lectures or research.

  Article 22

  Students, Apprentices and Trainees

  1. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training shall be exempt from tax in that State on:

  (i) all remittances made from abroad for the purpose of his maintenance, education or training;

  (ii) all scholarships, grants, allowances and awards from governmental, charitable, scientific, literary or educational organisations for the purposes of his maintenance, education or training; and

  (iii) income from personal services performed in that Contracting State (other than any rendered by a business apprentice to the person or partnership to whom he is apprenticed, or, in the case of a trainee, other than services rendered to the person providing the training) in an amount not in excess of one thousand pounds sterling, or its equivalent in Chinese yuan, for any year of assessment.

  2. The exemptions under paragraph (1) of this Article shall only continue for such period of time as may reasonably or customarily be required to complete the education or training undertaken but in no event shall any individual have the benefit of paragraph (1) of this Article for more than 5 years from the commencement of such education or training.

  rticle 23

  Methods for the Elimination of Double Taxation

  1. In China double taxation shall be eliminated as follows:

  (a) Where a resident of China derives profits, income or capital gains from the United Kingdom, the amount of the United Kingdom tax payable in respect of such profits, income or capital gains in accordance with the provisions of this Agreement shall be allowed as a credit against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Chinese tax computed with respect to such profits, income or capital gains in accordance with the tax laws and regulations of China.

  (b) Where the income derived from the United Kingdom is a dividend paid by a company which is a resident of the United Kingdom to a company which is a resident of China and which owns more than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the United Kingdom tax payable by the company paying the dividend in respect of its income.

  2. Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof) :

  (a) Chinese tax payable under the law of China and in accordance with this Agreement whether directly or by deduction, on profits, income or capital gains from sources within China (excluding, in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or capital gains by reference to which the Chinese tax is computed:

  (b) in the case of a dividend paid by a company which is a resident of China to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Chinese tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the chinese tax payable by the company in respect of the profits out of which such dividend is paid.

  3. For the purpose of paragraph (2) of this Article, the term “Chinese tax payable” shall be deemed to include any amount which would have been payable as Chinese tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under any of the following provisions of Chinese law:

  (a)  (i) Articles 5 and 6 of the Income Tax Law of the People's Republic of China Concerning Joint Ventures with Chinese and Foreign Investment and Article 3 of the Detailed Rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Joint Ventures with Chinese and Foreign Investment;

  (ii) Articles 4 and 5 of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises;

  so far as they were in force on, and have not been modified since, the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general character; or

  (b) any other provision which may subsequently be made granting an exemption from or reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.

  Provided that relief from United Kingdom tax shall not be given by virtue of this paragraph in respect of income from any source if the income arises in a period starting more than ten years after the exemption from, or reduction of, Chinese tax was first granted in respect of that source.

  4. For the purposes of paragraphs (1) and (2) of this Article profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise from sources in that other Contracting State.

  5. Where profits on which an enterprise of a Contracting State has been charged to tax in that State are also included in the profits of an enterprise of the other State and the profits so included are profits which would have accrued to that enterprise of the other State if the conditions made between the enterprises had been those which would have been made between independent enterprises dealing at arm's length, the amount included in the profits of both enterprises shall be treated for the purposes of this Article as income from a source in the other State of the enterprise of the first-mentioned State and relief shall be given accordingly under the provisions of paragraph (1) or paragraph (2) of this Article.

  Article 24

  Non-Discrimination

  1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

  2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

  3. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.

  4. Except where the provisions of Article 9, paragraph (7) of Article 11, paragraph (6) of Article 12 or paragraph (6) of Article 13 apply, interest, royalties, technical fees and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

  5. Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident.

  Article 25

  Mutual Agreement Procedure

  1. Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic laws of those States, present his case to the competent authority of the Contracting State of which he is a resident.

  2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement.

  3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement.

  4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs (2) and (3) of this Article.

  Article 26

  Exchange of lnformation

  1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to the provisions of this Agreement, in particular for the prevention of fraud or fiscal evasion. The exchange of information shall not be restricted by Article 1. Any information so exchanged shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

  2. In no case shall the provisions of paragraph (1) of this Article be construed so as to impose on the competent authority of either Contracting State the obligation:

  (a) to carry out administrative measures at variance with the law and administrative practice prevailing in either Contracting State;

  (b) to supply information which is not obtainable under the law or in the normal course of the administration of either Contracting State; or

  (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy.

  Article 27

  Diplomatic Agents and Consular Officials

  1. Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic or permanent missions or consular posts under the general rules of international law or under the provisions of special agreements.

  2. Notwithstanding the provisions of paragraph (1) of Article 4, an individual who is a member of the diplomatic or permanent mission or consular post of a Contracting State or any third State which is situated in the other Contracting State and who is subject to tax in that other State only if he derives income from sources therein, shall not be deemed to be a resident of that other State.

  Article 28

  Existing Agreement

  Nothing in this Agreement shall affect the provisions of the 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 Reciprocal Avoidance of Double Taxation on Revenues arising from the Business of Air Transport, signed at Beijing on 10 March 1981, to the extent that they have effect as regards taxes to which this Agreement applies. However, where any greater relief for such taxes is afforded by any provision of this Agreement, that provision shall apply.

  Article 29

  Entry into Force

  Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the thirtieth day following the date of the later of these notifications and shall thereupon have effect:

  (a) in China, in respect of profits, income and capital gains arising in any tax year beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force;

  (b) in the United Kingdom:

  (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which this Agreement enters into force;

  (ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which this Agreement enters into force.

  Article 30

  Termination

  This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, written notice of termination.

  In such event this Agreement shall cease to have effect:

  (a) in China, as regards profits, income and capital gains derived during the tax year beginning on or after 1 January in the calendar year next following that in which the notice is given;

  (b) in the United Kingdom:

  (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the notice is given;

  (ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given.

  IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement.

  DONE in duplicate at Beijing this 26th day of July 1984 in the Chinese and English languages, both texts being equally authoritative.

 

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