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AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Effective]
中华人民共和国政府和马来西亚政府关于对所得避免双重征税和防止偷漏税的协定 [现行有效]
【法宝引证码】
  • Signatory： Malaysia
  • Area： Taxation
  • Category of treaties： Agreement
  • The place of signing： Beijing
  • Signing Date： 11-23-1985
  • Effective date： 09-14-1986

The Government of the People's Republic of China and the Government of Malaysia; 中华人民共和国政府和马来西亚政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：

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:		 第一条　人的范围

 
本协定适用于缔约国一方或者同时为双方居民的人。
Article 1 Personal Scope 

This Agreement shall apply to persons who are residents of one or both of the Contracting States.		 第二条　税种范围

 
Article 2 Taxes Covered 一、本协定适用于由缔约国一方对所得征收的所有税收，不论其征收方式如何。

 
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied. 二、本协定适用的现行税种是：

 
2. The existing taxes to which the Agreement shall apply are: （一）在中华人民共和国：

 
(a) in the People's Republic of China: １．个人所得税；

 
(i) the individual income tax; ２．中外合资经营企业所得税（包括地方所得税）；

 
(ii) the income tax concerning joint ventures with Chinese and foreign investment (including local income tax) ; and ３．外国企业所得税（包括地方所得税）。

 
（以下简称“中国税收”）
(iii) the income tax concerning foreign enterprises (including local income tax) ; 

(hereinafter referred to as "Chinese tax" ) ;		 （二）在马来西亚：

 
(b) in Malaysia: １．所得税和超额利润税；

 
(i) the income tax and excess profit tax; ２．补充所得税，即锡利润税、开发税和木材利润税；

 
(ii) the supplementary income taxes, that is, tin profits tax, development tax and timber profits tax; and ３．石油所得税。

 
（以下简称“马来西亚税收”）
(iii) the petroleum income tax; 

(hereinafter referred to as "Malaysian tax" ) .		 三、本协定也适用于本协定签订之日后增加或者代替第二款所列现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动，在其变动后的适当时间内通知对方。

 
3. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in paragraph 2. 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. 第三条　一般定义

 
Article 3 General Definitions 一、在本协定中，除上下文另有解释的以外：

 
1. In this Agreement, unless the context otherwise requires: （一）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；

 
(a) the term "China" means the People's Republic of China; when used in geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources in accordance with international law; （二）“马来西亚”一语是指马来西亚联邦，并包括根据与国际法一致的马来西亚法律，马来西亚拥有和行使旨在于勘探和开发海底和底土以及海底以上水域的生物或非生物资源的主权权利的邻近马来西亚领海及其以外的区域；

 
(b) the term "Malaysia" means the Federation of Malaysia and includes any area beyond and adjacent to the territorial waters of Malaysia within which Malaysia has and exercises under the laws of Malaysia in consistence with international law, sovereign rights for the purpose of exploring and exploiting the natural resources, whether living or non-living of the seabed and the sub-soil, and the waters superjacent to the seabed; （三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者马来西亚；

 
(c) the terms "a Contracting State" and "the other Contracting State" mean China or Malaysia as the context requires; （四）“税收”一语按照上下文，是指中国税收或者马来西亚税收；

 
(d) the term "tax" means Chinese tax or Malaysian tax, as the context requires; （五）“人”一语包括个人、公司和其它团体；

 
(e) the term "person" includes an individual, a company and any other body of persons; （六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；

 
(f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; （七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；

 
(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; （八）“国民”一语：

 
(h) the term "national" means: １．在中国是指所有根据中国法律拥有中国国籍的个人和根据中国法律取得其地位的任何法人、合伙企业和其它法人团体；

 
(i) in case of China all individuals possessing the nationality of China in accordance with Chinese laws and any legal person, partnership and other body corporate deriving its status as such from Chinese laws; ２．在马来西亚是指任何拥有马来西亚公民身份的个人和按照马来西亚现行法律取得其地位的任何法人、合伙企业、协会和其它实体；

 
(ii) in relation to Malaysia, any individual possessing the citizenship of Malaysia, and any legal person, partnership, association and any other entity deriving its status as such from the laws in force in Malaysia; （九）“国际运输”一语是指缔约国一方企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；

 
(i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; （十）“主管当局”一语：

 
(j) the term "competent authority" means: １．在中国是指财政部或其授权的代表；

 
(i) in the case of China, the Ministry of Finance or its authorised representative; and ２．在马来西亚是指财政部长或其授权的代表。

 
(ii) in the case of Malaysia, the Minister of Finance or his authorised representative. 二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国关于本协定适用的税种的法律所规定的含义。

 
2. In the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concering the taxes to which the Agreement applies. 第四条　居民

 
Article 4 Resident 一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构、实际管理机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。

 
1. For the purposes 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, place of effective management, or any other criterion of a similar nature. 二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应按以下规则确定：

 
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 in accordance with the following rules: （一）应认为是其有永久性住所所在国的居民；如果在两个国家同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）的国家的居民；

 
(a) he shall be deemed to be a resident of the State in which he has 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) ; （二）如果其重要利益中心所在国无法确定，或者在两个国家中任何一国都没有永久性住所，应认为是其有习惯性居处所在国的居民；

 
(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; （三）如果其在两个国家都有，或者都没有习惯性居处，应认为是其国民的国家的居民；

 
(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; （四）如果其同时是两个国家的国民，或者不是两个国家中任何一国的国民，缔约国双方主管当局应通过协商解决。

 
(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. 三、由于第一款的规定，除个人外，同时为缔约国双方居民的人，应认为是其实际管理机构所在缔约国的居民。然而，如果这个人在缔约国一方设有其实际管理机构，在缔约国另一方设有其总机构，缔约国双方主管当局应协商确定其为本协定中缔约国一方的居民。

 
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 effective management is situated. However, if such person has a place of effective management in a Contracting State and a head office in the other Contracting State, the competent authorities of the Contracting States shall by mutual agreement determine the State of which the person in question is a resident. 第五条　常设机构

 
Article 5 Permanent Establishment 一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。

 
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. 二、“常设机构”一语特别包括：

 
2. The term "permanent establishment" includes especially: （一）管理场所；

 
(a) a place of management; （二）分支机构；

 
(b) a branch; （三）办事处；

 
(c) an office; （四）工厂；

 
(d) a factory; （五）作业场所；

 
(e) a workshop; （六）矿场、油井或气井、采石场或者其它开采自然资源包括木材或其它林业产品的场所；

 
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources including timber or other forest production; （七）农场或种植园。

 
(g) a farm or plantation. 三、“常设机构”一语还包括：

 
3. The term "permanent establishment" likewise encompasses: （一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，仅以连续六个月以上的为限；

 
(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; （二）缔约国一方企业通过雇员或者其它人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在任何十二个月中连续或累计超过六个月的为限。

 
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, Provided that such activities continue for the same project or a connected project for a period or periods aggregating more than six months within any twelve-month period. 四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：

 
4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: （一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；

 
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; （二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；

 
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; （三）专为另一企业加工的目的而保存本企业货物或者商品的库存；

 
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; （四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；

 
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods of merchandise, or of collecting information, for the enterprise; （五）专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所。

 
(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. 五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力代表该企业签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款，按照该款规定，不应认为该固定营业场所是常设机构。

 
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom the provisions of paragraph 6 apply-is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises 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 State in respect of any activities which that person undertakes for the enterprise, unless his activities are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其它独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。

 
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 persons are acting in the ordinary course of their 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. 七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。

 
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. 第六条　不动产所得

 
Article 6 Income from Immovable Property 一、缔约国一方居民从位于缔约国另一方的不动产取得的所得，可以在该缔约国另一方征税。

 
1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. 二、在本协定中，“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏和其它自然资源包括木材或其它林业产品取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。

 
2. For the purposes of this Agreement, the term "immovable property" shall be defined in accordance with the laws 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 and other natural resources including timber or other forest produce. Ships and aircraft shall not be regarded as immovable property. 三、第一款的规定应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。

 
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。

 
4. The provisions of paragraphs 1 and 3 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. 第七条　营业利润

 
Article 7 Business Profits 一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方常设机构在该缔约国的另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。

 
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. 二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。

 
2. Subject to the provisions of paragraph 3, 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. 三、确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括管理和一般行政费用，不论其发生于该常设机构所在国或者其它任何地方。但是，常设机构使用专利或者其它权利支付给企业总机构或该企业其它办事处的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，以及因借款所支付的利息，该企业是银行机构的除外，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其它办事处取得的专利或其它权利的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及贷款给该企业总机构或该企业其它办事处所取得的利息，该企业是银行机构的除外（属于偿还代垫实际发生的费用除外）。

 
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including utive 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 respec of amount, 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, 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, for 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, 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. 四、如果缔约国一方主管当局得到的情报不足以确定归属一个企业的常设机构的利润，第二款并不影响缔约国一方在确定该常设机构纳税义务方面实施由该缔约国主管当局自行决定或核定该常设机构应纳税的利润的法律。但是，应在该主管当局得到的情报允许的情况下，按照本条的原则实施上述法律。

 
4. If the information available to the competent authority of a Contracting State is inadequate to determine the profits to be attributed to the permanent establishment of an enterprise, nothing in paragraph 2 shall affect the application of any law of that State relating to the determination of the tax liability of that permanent establishment by the exercise of a discretion or the making of an estimate of the profits to be taxed of that permanent establishment by the competent authority of the Contracting State, provided that the law shall be applied, so far as the information available to the competent authority permits, in accordance with the principle of this Article. 五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。

 
5. 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. 六、在第一款至第五款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。

 
6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 七、利润中如果包括本协定其它各条单独规定的所得项目时，本条规定不应影响其它各条的规定。

 
7. 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. 第八条　海运和空运

 
Article 8 Shipping and Air Transport 一、缔约国一方企业以飞机经营国际运输业务所取得的利润，应仅在该缔约国征税。

 
1. Profits derived by an enterpise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State. 二、缔约国一方企业以船舶经营国际运输业务从缔约国另一方取得的所得，可以在该缔约国另一方征税。但该缔约国另一方对该项所得征收的税额将减为该项税额的百分之五十。

 
2. Income of an enterprise of one of the Contracting States derived from the other Contracting State from the operation of ships in international traffic may be taxed in that other State, but the tax chargeable in that other State on such income shall be reduced by an amount equal to fifty per cent of such tax. 三、第一款和第二款的规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。

 
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 第九条　联属企业

 
当：
Article 9 Associated Enterprises 

Where		 （一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者

 
(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 （二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，

 
在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。
(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.		 第十条　股息

 
Article 10 Dividends 一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。

 
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 二、中国居民公司支付给马来西亚居民的股息，可以按照中国法律在中国征税。但是，如果该项股息的受益所有人是马来西亚居民，则所征税款不应超过该股息总额的百分之十。

 
本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
2. Dividends paid by a company which is a resident of China to a resident of Malaysia shall be taxed in China according to Chinese laws, but if the beneficial owner of the dividends is a resident of Malaysia the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. 

The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.		 三、马来西亚居民公司支付给受益人是中国居民的股息，在马来西亚除对公司所得征税外，免除对该项股息征收任何税收。本款并不妨碍马来西亚对其居民公司支付股息已付或视同已付税款的有关马来西亚法律规定，其税款可以按照该项股息支付后的下一个马来西亚征税年度的适当税率进行调整。

 
3. Dividends paid by a company which is a resident of Malaysia to a resident of China who is the beneficial owner thereof shall be exempt from any tax in Malaysia which is chargeable on dividends in addition to the tax chargeable in respect of the income of the company. Nothing in this paragraph shall affect the provisions of the Malaysian law under which the tax in respect of a dividend paid by a company which is a resident of Malaysia from which Malaysian tax has been, or has been deemed to be, deducted may be adjusted by reference to the rate of tax appropriate to the Malaysian year of assessment immediately following that in which the dividend was paid. 四、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的所得。

 
4. The term "dividends" as used in this Article means income from shares, or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 五、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业，据以支付股息的股份与该常设机构有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应适用第七条的规定。

 
5. The provisions of paragraphs 1, 2 and 3 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, and the holding in a respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
．．．．．．		 六、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。
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