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THE SECOND PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN 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巴基斯坦伊斯兰共和国政府关于对所得避免双重征税和防止偷漏税的协定第二议定书 [现行有效]
【法宝引证码】
  • Signatory: Pakistan
  • Area: Taxation
  • Category of treaties: Procotol
  • The place of signing: Beijing
  • Signing Date: 04-17-2007
  • Effective date: 04-17-2007

The Government of the People's Republic of China and the Government of the Islamic Republic of Pakistan, 中华人民共和国政府和巴基斯坦伊斯兰共和国政府,愿意缔结关于修订1989年11月15日在伊斯兰堡签订的《中华人民共和国政府和巴基斯坦伊斯兰共和国政府关于对所得避免双重征税和防止偷漏税的协定》(以下简称“协定”)第二议定书,达成协议如下:

Desiring to conclude a Protocol to amend the Agreement between the Government of the People's Republic of China and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Islamabad on the 15th day of November 1989 (hereinafter referred to as "the Agreement"),
 

Have agreed as follows:
 第一条

 
取消协定第十一条第三款第(三)项的规定,用下列规定代替:
Article 1
......
 
“ (三)缔约国双方主管当局随时同意的缔约国另一方地方当局、金融机构和部门。第(二)项中所说的“国家银行”,在中国是指中国人民银行、中国银行、中国进出口银行、中国农业发展银行和国家开发银行,在巴基斯坦是指巴基斯坦国家银行。”
......

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