| MEMORANDUM OF UNDERSTANDING BETWEEN THE STATE ADMINISTRATION OF TAXATION OF THE PEOPLE'S REPUBLIC OF CHINA AND THE MINISTER OF FINANCE OF BERMUDA | | 中华人民共和国国家税务总局和百慕大群岛财政部部长之间的谅解备忘录 |
| To facilitate proper application of the Agreement between the Government of the People's Republic of China and the Government of Bermuda for the Exchange of Information Relating to Taxes (hereinafter referred to as “the Agreement”), the State Administration of Taxation of the People's Republic of China and the Minister of Finance of Bermuda (hereinafter referred to as “the competent authorities”) have decided upon the following: | | 为有助于正确执行《中华人民共和国政府和百慕大群岛政府关于税收情报交换的协定》（以下简称“协定”），中华人民共和国国家税务总局和百慕大群岛财政部部长（以下简称“主管当局”）决定达成谅解如下： |
| Section ⅠInterpretation of Article 3 | | 第一条 对第三条的解释 |
| Information exchanged shall not be used for the purposes of taxes other than those covered by Article 3 of the Agreement. | | 交换的情报不能用于协定第三条所述税种以外的其他目的。 |
| Section Ⅱ Interpretation of Article 4 | | 第二条 对第四条的解释 |
| For the purposes of sub-paragraph (k) of Article 4.1 of the Agreement, the term “recognized stock exchange” means: | | 为协定第四条第一款第十一项之目的，“认可的证券交易所”一语是指： |
| (a) in the People's Republic of China: | | （一）在中华人民共和国： |
| the Shanghai Stock Exchange or the Shenzhen Stock Exchange; | | 上海证券交易所或深圳证券交易所； |
| (b) in Bermuda: | | （二）在百慕大群岛： |
| the Bermuda Stock Exchange; | | 百慕大群岛证券交易所； |
| (c) any other stock exchange which the competent authorities agree to recognize for the purposes of this sub-paragraph. | | （三）为本项规定之目的，经主管当局协商认可的任何其他证券交易所。 |
| Section Ⅲ Interpretation of Article 8 | | 第三条 对第八条的解释 |
For the purposes of paragraph 1 of Article 8 of the Agreement, the term “persons or authorities” used in the context of that Article means persons or authorities in the jurisdiction of each of the Contracting Parties.
．．．．．． | | 为协定第八条第一款之目的，用于本条上下文的“人员或机构”一语是指在任一缔约方管辖范围内的人员或机构。
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