AGREEMEN BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE KINGDOM OF SPAIN FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE | | 中华人民共和国和西班牙王国对所得消除双重征税和防止逃避税的协定 |
| The People's Republic of China and the Kingdom of Spain, Desiring to further develop their economic relationship and to enhance their cooperation in tax matters, Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States), Have agreed as follows: | | 中华人民共和国和西班牙王国，为了进一步发展两国经济关系，加强税收事务合作，愿意缔结一项协定，以消除对所得的双重征税，同时防止逃避税行为造成的不征税或少征税（包括通过择协避税安排，为第三国居民获取本协定下的税收优惠），达成协议如下： |
| ARTICLE 1 PERSONS COVERED | | 第一条 人的范围 |
| 1. This Agreement shall apply to persons who are residents of one or both of the Contracting States. | | 一、本协定适用于缔约国一方或者同时为双方居民的人。 |
| 2. For purposes of this Agreement, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State. | | 二、在本协定中，按照缔约国任何一方的税法视为完全透明或部分透明的实体或安排，其取得或通过其取得的所得应视为缔约国一方居民的所得，但仅以该缔约国一方在税收上将该所得作为其居民的所得处理为限。 |
| 3. This Agreement shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 2 of Article 9, paragraph 2 of Article 18, and Articles 19, 20, 21, 23, 26, 27 and 29. | | 三、除第九条第二款、第十八条第二款、第十九条、第二十条、第二十一条、第二十三条、第二十六条、第二十七条及第二十九条所规定的税收待遇外，本协定不应影响缔约国一方对其居民的征税。 |
| ARTICLE 2 TAXES COVERED | | 第二条 税种范围 |
| 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions, irrespective of the manner in which they are levied. | | 一、本协定适用于缔约国一方或其行政区对所得征收的税收，不论其征收方式如何。 |
| 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises. | | 二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收，对企业支付的工资或薪金总额征收的税收，应视为对所得征收的税收。 |
| 3. The existing taxes to which the Agreement shall apply are in particular: | | 三、本协定应特别适用的现行税种是： |
| a) in China: | | （一）在中国： |
| (i) the individual income tax; | | 1.个人所得税； |
| (ii)( the enterprise income tax; | | 2.企业所得税； |
| (hereinafter referred to as “Chinese tax”); | | （以下称“中国税收”）； |
| b) in Spain: | | （二）在西班牙： |
| (i) the income tax on individuals; | | 1.个人所得税； |
| (ii)( the corporation tax; | | 2.公司税； |
| (iii)( the income tax on non residents; | | 3.非居民所得税； |
| (hereinafter referred to as “Spanish Tax”). | | （以下称“西班牙税收”）。 |
| 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed 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. | | 四、本协定也适用于本协定签订之日后征收的属于新增加的或者代替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发生的重要变动通知对方。 |
| ARTICLE 3 GENERAL DEFINITIONS | | 第三条 一般定义 |
| 1. For the purposes of this Agreement, unless the context otherwise requires: | | 一、在本协定中，除上下文另有解释外： |
| 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 land territory, internal water, territorial sea and the air space above them, 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 or jurisdiction in accordance with international law and its internal law; | | （一）“中国”一语是指中华人民共和国；用于地理概念时，是指所有适用中国有关税收法律的中华人民共和国领土，包括领陆、内水、领海及领空，以及根据国际法和国内法，中华人民共和国拥有主权权利或管辖权的领海以外的区域； |
| b) the term “Spain” means the Kingdom of Spain and, when used in a geographical sense, means the territory of the Kingdom of Spain, including inland waters, the air space, the territorial sea and any area outside the territorial sea upon which, in accordance with international law and on application of its domestic legislation, the Kingdom of Spain exercises jurisdiction or sovereign rights with respect to the seabed, its subsoil and superjacent waters, and their natural resources; | | （二）“西班牙”一语是指西班牙王国；用于地理概念时，是指西班牙王国领土，包括内水、领空、领海，以及根据国际法及其国内法律的适用，西班牙王国对其行使管辖权或主权权利的海床、底土和上覆水域及其自然资源的领海以外的区域； |
| c) the terms “a Contracting State” and “the other Contracting State” mean China and Spain as the context requires; | | （三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或西班牙； |
| d) the term “person” includes an individual, a company and any other body of persons; | | （四）“人”一语包括个人、公司和其他团体； |
| e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; | | （五）“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 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; | | （六）“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 term “international traffic” means any transport by a ship or aircraft or railway or a road vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft, railway or road vehicle is operated solely between places in the other Contracting State; | | （七）“国际运输”一语是指缔约国一方企业以船舶、飞机、铁路或陆运车辆经营的运输，但不包括仅在缔约国另一方各地之间以船舶、飞机、铁路或陆运车辆经营的运输； |
| h) the term “competent authority” means, in the case of China, the State Administration of Taxation or its authorized representative, and in the case of Spain, the Minister of Finance or his authorised representative; | | （八）“主管当局”一语，在中国是指国家税务总局或其授权的代表，在西班牙是指财政部部长或其授权的代表； |
| i) the term “national”, in relation to a Contracting State, means: | | （九）对缔约国一方而言，“国民”一语是指： |
| (i) any individual possessing the nationality of a Contracting State; and | | 1.任何拥有缔约国一方国籍的个人； |
| (ii)( any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State. | | 2.任何按照缔约国一方有效的法律成立的法人、合伙企业或团体。 |
| 2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the 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. | | 二、缔约国一方在实施本协定的任何时候，对于未经本协定明确定义的用语，除上下文另有要求的以外，应当具有协定实施时该国适用于本协定的税种的法律所规定的含义，此用语在该国有效适用的税法上的含义优先于在该国其他法律上的含义。 |
| ARTICLE 4 RESIDENT | | 第四条 居民 |
| 1. For the purposes 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 of incorporation, place of effective 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 from sources in that State. | | 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、成立地、实际管理机构所在地或者其他类似的标准，在该缔约国负有纳税义务的人，并且包括该缔约国及其行政区或地方当局。但是，这一用语不包括仅因来源于该缔约国的所得而在该缔约国负有纳税义务的人。 |
| 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: | | 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： |
| 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 closer (centre of vital interests); | | （一）应认为仅是其永久性住所所在国的居民；如果在缔约国双方同时有永久性住所，应认为仅是与其个人和经济关系更密切（重要利益中心）的缔约国的居民； |
| 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 only of the State in which he has an habitual abode; | | （二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应认为仅是其习惯性居处所在国家的居民； |
| c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; | | （三）如果其在缔约国双方都有或者都没有习惯性居处，应认为仅是其国籍所属国家的居民； |
| 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. | | （四）如果发生双重国籍问题，或者其不是缔约国任何一方的国民，缔约国双方主管当局应通过协商解决。 |
| 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. | | 三、由于第一款的规定，除个人以外，同时为缔约国双方居民的人，应认为仅是其实际管理机构所在国家的居民。 |
| ARTICLE 5 PERMANENT ESTABLISHMENT | | 第五条 常设机构 |
| 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. | | 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。 |
| 2. The term “permanent establishment” includes especially: | | 二、“常设机构”一语特别包括： |
| a) a place of management; | | （一） 管理场所； |
| b) a branch; | | （二） 分支机构； |
| c) an office; | | （三） 办事处； |
| d) a factory; | | （四） 工厂； |
| e) a workshop; and | | （五） 作业场所； |
| f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. | | （六） 矿场、油井或气井、采石场或者其他开采自然资源的场所。 |
| 3. The term “permanent establishment” likewise encompasses: | | 三、“常设机构”一语还包括： |
| a) a building site, or construction, assembly or installation project, but only if such site or project lasts more than twelve months; | | （一）建筑工地，建筑、装配或安装工程，但仅以该工地或工程持续超过12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 engaged for such purpose, but only if activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 183 days within any twelve-month period. | | （二）企业通过雇员或雇佣的其他人员提供劳务，包括咨询劳务，但仅以该性质的活动（为同一项目或相关联的项目）在缔约国一方在任何12个月中连续或累计超过183天的为限。 |
| 4. 4.1 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: | | 四、（一）虽有本条上述规定，“常设机构”一语应认为不包括： |
| a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; | | 1.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； |
| b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; | | 2.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； |
| c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; | | 3.专为由另一企业加工的目的而保存本企业货物或者商品的库存； |
| d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; | | 4.专为本企业采购货物或者商品，或者搜集信息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; | | 5.专为本企业开展任何其他活动的目的所设的固定营业场所； |
| f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), | | 6.专为本项第1目至第5目活动的任意结合所设的固定营业场所， |
| provided that such activity or, in the case of subparagraph f), the overall activity of the fixed place of business, is of a preparatory or auxiliary character. | | 条件是上述活动，或者在第6目的情况下，通过固定营业场所开展的整体活动，属于准备性质或辅助性质。 |
| 4.2 Paragraph 4.1 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and | | （二）本款第（一）项应不适用于企业使用或者所设的固定营业场所，如果该企业或其紧密关联企业在该场所或者同一缔约国的另一场所开展活动，并且： |
| a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or | | 1.根据本条规定，该场所或该另一场所构成该企业或其紧密关联企业的常设机构，或者 |
| b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character, | | 2.同一场所的两个企业开展活动的结合，或者同一企业或者相互紧密关联的企业在两个场所开展活动的结合，使得整体活动不属于准备性质或辅助性质， |
| provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation. | | 条件是两个企业在同一场所开展的营业活动，或者同一企业或者相互紧密关联的企业在两个场所开展的营业活动，构成整体经营活动中功能互补的组成部分。 |
| 5. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 6, where a person is acting in a Contracting State on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are | | 五、虽有第一款和第二款的规定，但除第六款另有规定外，如果一人在缔约国一方代表一家企业从事活动，经常订立合同，或对于按惯例订立的合同，经常在合同订立过程中发挥主要作用，该企业不对合同进行实质性修改，且该合同： |
| a) in the name of the enterprise, or | | （一）以该企业的名义订立，或 |
| b) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use, or | | （二）涉及该企业拥有或有权使用的财产的所有权的转让，或使用权的授予，或 |
| c) for the provision of services by that enterprise, | | （三）规定由该企业提供服务， |
| that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person 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. | | 对于该人为该企业从事的任何活动，应认为该企业在该缔约国一方设有常设机构，除非该人通过固定营业场所进行的活动限于第四款第（一）项所述情形，按照该项规定，不应认为该固定营业场所构成常设机构。 |
| 6. a) Paragraph 5 shall not apply where the person acting in a Contracting State on behalf of an enterprise of the other Contracting State carries on business in the first- mentioned State as an independent agent and acts for the enterprise in the ordinary course of that business. However, if a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise. | | 六、（一）如果一人作为独立代理人，在缔约国一方代表缔约国另一方的企业从事活动，且代理行为是其常规经营的一部分，则不应适用第五款规定。然而，如果一人专门或者几乎专门代表一家或多家与其紧密关联的企业从事活动，则不应认为该人是上述任何一家企业在本款意义上的独立代理人。 |
| b) For the purposes of this Article, a person or enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company?s shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company?s shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises. | | （二）在本条中，如果基于所有相关事实和情况，认定某人（或某企业）与另一家企业中的一方控制另一方，或者双方被相同的人或企业控制，则应认为上述两方紧密关联。在任何情况下，如果一方直接或间接拥有另一方超过50%的受益权（或者在公司的情况下，超过50%的表决权和公司股份或受益权的价值），或者第三方（人或企业）直接或间接拥有上述两方超过50%的受益权（或者在公司的情况下，超过50%的表决权和公司股份或受益权的价值），则应认为上述两方紧密关联。 |
| 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. | | 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），仅凭此项事实不能使任何一方公司构成另一方公司的常设机构。 |
| ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY | | 第六条 不动产所得 |
| 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. | | 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（包括农业或林业所得），可以在该缔约国另一方征税。 |
| 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. | | 二、“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、水源和其他自然资源取得的不固定或者固定收入的权利。船舶和飞机不应视为不动产。 |
| 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. | | 三、第一款规定应适用于从直接使用、出租或者以任何其他形式使用不动产取得的所得。 |
| 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. | | 四、本条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。 |
| ARTICLE 7 BUSINESS PROFITS | | 第七条 营业利润 |
| 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. | | 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的常设机构在缔约国另一方进行营业的除外。如果该企业通过设在缔约国另一方的常设机构在缔约国另一方进行营业，则其利润可以在缔约国另一方征税，但应仅以归属于该常设机构的利润为限。 |
| 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. | | 二、除适用本条第三款的规定以外，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。 |
| 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 executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. | | 三、在确定常设机构的利润时，应当允许扣除为常设机构营业目的发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在国还是其他地方。 |
| 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. | | 四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款规定并不妨碍该缔约国一方按这种习惯分配方法确定其应税利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。 |
| 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. | | 五、不应仅由于常设机构为本企业采购货物或商品，而将利润归属于该常设机构。 |
| 6. For the purposes of the preceding paragraphs, 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. | | 六、就上述各款而言，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归属于常设机构的利润。 |
| 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. | | 七、利润中如果包括本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。 |
| ARTICLE 8 INTERNATIONAL TRANSPORT | | 第八条 国际运输 |
| 1. Profits from the operation of ships, aircraft, railway and road vehicles in international traffic by an enterprise of a Contracting State shall be taxable only in that Contracting State. | | 一、缔约国一方企业以船舶、飞机、铁路和陆运车辆经营国际运输取得的利润，应仅在该缔约国征税。 |
| 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. | | 二、本条第一款规定也应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。 |
| ARTICLE 9 ASSOCIATED ENTERPRISES | | 第九条 关联企业 |
| 1. Where | | 一、在下列任何一种情况下： |
| 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 | | （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 |
| 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, | | （二）相同的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， |
| 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. | | 两个企业之间商业或财务关系中确定或施加的条件不同于独立企业之间应确定的条件，并且由于这些条件的存在，导致其中一个企业没有取得其本应取得的利润，则可以将这部分利润计入该企业的所得，并据以征税。 |
| 2. Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and that other State agrees that the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other. | | 二、缔约国一方将缔约国另一方已征税的企业利润--缔约国另一方同意，在两个企业之间的关系是独立企业之间关系的情况下，这部分利润本应由该缔约国一方企业取得--包括在该缔约国一方企业的利润内征税时，缔约国另一方应当对这部分利润所征收的税额加以调整。在确定调整时，应对本协定其他规定予以注意。如有必要，缔约国双方主管当局应当相互协商。 |
| ARTICLE 10 DIVIDENDS | | |
| 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. | | 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。 |
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 laws 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:
．．．．．． | | 二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国的法律征税。但是，如果股息的受益所有人是缔约国另一方居民，则所征税款：
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥1500.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |