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AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
中华人民共和国政府和大不列颠及北爱尔兰联合王国政府对所得和财产收益避免双重征税和防止偷漏税的协定
【法宝引证码】

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

 

中华人民共和国政府和大不列颠及北爱尔兰联合王国政府对所得和财产收益避免双重征税和防止偷漏税的协定

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 avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income and on capital gains, Have agreed as follows:
 中华人民共和国政府和大不列颠及北爱尔兰联合王国政府,愿意缔结对所得和财产收益避免双重征税和防止偷漏税的协定,达成协议如下:
     
      Article 1 PERSONS COVERED
 

第一条 人的范围

This Agreement shall apply to persons who are residents of one or both of the Contracting States. 本协定适用于缔约国一方或者同时为缔约国双方居民的人。
      Article 2 TAXES COVERED 

第二条 税种范围

1. This Agreement shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied. 
2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.   一、本协定适用于由缔约国一方或其行政区或地方当局对所得和财产收益征收的税收,不论其征收方式如何。
3. The existing taxes to which the Agreement shall apply are in particular: 
a) in China:   二、对所得和财产收益征收的税收是指对全部所得或某项所得征收的所有税收,包括对来自转让动产或不动产的收益征收的税收。
    (i) the individual income tax; 
    (ii) the enterprise income tax;   三、本协定应适用的现行税种是:
    (hereinafter referred to as “Chinese tax”); (一)在中国:
b) in the United Kingdom: 1.个人所得税;
(i) the income tax; 2.企业所得税;
(ii) the corporation tax; (以下简称“中国税收”)
(iii) the capital gains tax; (二)在英国:
(hereinafter referred to as “United Kingdom tax”). 1、所得税;
4. The Agreement shall also apply to any identical or substantially similar taxes which 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 within a reasonable period of time after such changes. 2、公司税;
      
      Article 3 GENERAL DEFINITIONS
 3、财产收益税;
1. For the purposes of this Agreement, unless the context otherwise requires: (以下简称“英国税收”)
a) the term “China” means the People's Republic of China and, when used in a 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 sea bed and its sub-soil and superjacent water resources in accordance with international law; 
b) the term “United Kingdom” means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;   四、本协定也适用于本协定签订之日后征收的增加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在合理期限内将各自税法所做出的重要变动通知对方。
c) the terms “a Contracting State” and “the other Contracting State” mean China or the United Kingdom as the context requires; 

第三条 一般定义

d) the term “person” includes an individual, a company and any other body of persons; 
e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;   一、在本协定中,除上下文另有解释外:
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; (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,包括领海,以及根据国际法,中华人民共和国拥有勘探和开发海床和底土及其上覆水域资源主权权利的领海以外的区域;
g) 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;       (二)“英国”一语是指大不列颠及北爱尔兰,包括英国领海以外的、英国根据其大陆架相关法律以及国际法规定可就海床、底土及自然资源行使权利的任何区域;
h) the term “competent authority” means, in the case of China, the State Administration of Taxation or its authorised representative, and in the case of the United Kingdom, the Commissioners for Her Majesty's Revenue and Customs or their authorised representative; (三)“缔约国一方”和“缔约国另一方”的用语,根据上下文要求,分别指中国或者英国;
i) the term “national” means: (四)“人”一语包括个人、公司和其他团体;
(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;   (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;
(ii) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, 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 laws in force in the United Kingdom. (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;
    
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 this 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.
 (七)“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;
Article 4 ;      Article 4  RESIDENT (八)“主管当局”一语,在中国方面是指国家税务总局或其授权的代表,在英国方面是指皇家税务海关总署署长或其授权的代表;
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 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 or capital gains from sources in that State. (九)“国民”一语是指:
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: 1、在中国,任何根据中国法律拥有中国国籍的个人,以及任何根据中国现行法律成立的法人、合伙企业或其他团体;
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); 2、在英国,任何英国公民,或者不具有其他英联邦国家或领地公民身份且在英国有居所权的任何英属臣民;以及任何根据英国现行法律成立的法人、合伙企业、社团或其他实体。
b) if the State in which he has his centre of vital interests cannot be determined, or if he does not have 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; 
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;   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,应当采用协定实施时该国关于本协定适用税种的法律所规定的含义,该国税法对有关术语的定义应优先于其他法律对同一术语的定义。
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. 

第四条 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 only of the State in which its place of effective management is situated. 
Article 5 ;       Article 5  PERMANENT ESTABLISHMENT   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、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或财产收益而在该缔约国负有纳税义务的人。
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:   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) a place of management; (一)应被认为仅是其永久性住所所在缔约国一方的居民;如果在缔约国双方同时有永久性住所,应被认为仅是与其个人和经济关系更密切(重要利益中心)的缔约国一方的居民;
b) a branch; (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,应被认为仅是其习惯性居所所在缔约国一方的居民;
c) an office; (三)如果其在缔约国双方都有或者都没有习惯性居所,应被认为仅是其国籍所属缔约国一方的居民;
d) a factory; (四)如果其在缔约国双方都有或者都没有国民身份,缔约国双方主管当局应通过协商解决。
e) a workshop; 
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and   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,应被认为仅是其实际管理机构所在缔约国一方的居民。
g) an installation or structure used for the exploration or exploitation of natural resources. 

第五条 常设机构

3. The term “permanent establishment” likewise encompasses: 
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 12 months;   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。
b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days in any twelve-month period commencing or ending in the fiscal year concerned. 
4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:   二、“常设机构”一语尤其包括:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (一)管理场所;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (二)分支机构;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (三)办事处;
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; (四)工厂;
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)作业场所;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (六)矿场、油井或气井、采石场或者其他开采自然资源的场所;
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that
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.
 (七)勘探或开发自然资源所使用的装置或设施。
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, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will 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.   三、“常设机构”一语还包括:
Article 6 ;     Article 6  INCOME FROM IMMOVABLE PROPERTY (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,但仅以该工地、工程或活动连续12个月以上的为限。
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. (二)缔约国一方企业通过雇员或雇用的其他人员在缔约国另一方提供劳务,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)在有关纳税年度开始或结束的任何12个月中连续或累计183天以上的为限。
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 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.   四、虽有本条上述规定,“常设机构”一语应被认为不包括:
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. (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;
Article 7 ;     Article 7  BUSINESS PROFITS (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;
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. (三)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;
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. (四)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;
3. In determining 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. (五)专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所;
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. (六)专为本款第(一)项至第(五)项活动的结合所设的固定营业场所,如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。
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. 
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.   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地位代理人以外)在缔约国一方代表某企业进行活动,且有权代表该企业签订合同并经常行使这种权力,则该人为该企业从事任何活动, 应认为该企业在该缔约国一方设有常设机构,除非该人所从事活动仅限于第四款所列活动,按照该款规定,如果企业通过固定营业场所从事此类活动,不会使该固定营业场所构成常设机构。
7. Where profits include items of income or capital gains 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 ;       Article 8  SHIPPING AND AIR TRANSPORT   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他独立地位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。但如果该代理人的活动全部或几乎全部代表该企业,且企业和代理人之间的商业和财务关系不同于非关联企业之间应有的关系,则不应认为是本款所指的独立地位代理人。
1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 
2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include:   七、缔约国一方的居民公司,控制或被控制于缔约国另一方的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。
a) profits from the rental on a bare boat basis of ships or aircraft; and 

第六条 不动产所得

b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; 
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.   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。
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency, but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation. 
4. Nothing in this Agreement shall affect the provisions of the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland 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.   二、“不动产”一语应当具有财产所在地的缔约国一方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固定收入的权利。船舶和飞机不应被视为不动产。
Article 9 ;    
      Article 9  ASSOCIATED ENTERPRISES
 
1. Where   三、第一款的规定应适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。
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.   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。
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 State and 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. 

第七条 营业利润

Article 10      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. 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 charged shall not exceed: 
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly or indirectly at least 25 per cent of the capital of the company paying the dividends;   二、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,除适用第三款的规定以外,应将该常设机构视同为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,并同该常设机构所属企业完全独立处理,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。
b) 15 per cent of the gross amount of the dividends where those dividends are paid out of income or gains derived directly or indirectly from immovable property within the meaning of Article 6 by an investment vehicle which distributes most of this income or gains annually and whose income or gains from such immovable property is exempted from tax; 
c) 10 per cent of the gross amount of the dividends in all other cases.   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。
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. 
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.   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。
3. Notwithstanding the provisions of paragraphs 1 and 2, dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State if the beneficial owner of the dividend is the Government of that other Contracting State or any of its institutions; or other entity the capital of which is wholly-owned directly or indirectly by the Government of that other Contracting State. 
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 from other corporate rights and any other item which, under the laws of the Contracting State of which the company paying the dividend is a resident, is treated as a dividend or distribution of a company.   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。
5. The provisions of paragraphs 1 and 2 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 14, 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 the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State.   六、在执行上述各款时,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. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment. 
Article 11      Article 11  INTEREST   七、利润中如果包括本协定其他各条单独规定的所得或财产收益项目,本条规定不应影响其他各条的规定。
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 

第八条 海运和空运

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws 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. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. 
3. Notwithstanding the provisions of paragraph 2, 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, or entity wholly owned by, 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, or entity wholly owned by, that Government, shall be exempt from tax in the first-mentioned Contracting State.   一、缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润,应仅在该国征税。
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. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. The term shall not include any item which is treated as a dividend under the provisions of Article 10 of this Agreement. 
5. The provisions of paragraphs 1, 2 and 3 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 14, as the case may be, shall apply.   二、在本条中,以船舶或飞机经营国际运输业务取得的利润包括:
6. Interest shall be deemed to arise in a Contracting State when the payer is 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 such 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. (一)以光租形式出租船舶或飞机取得的利润;以及
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 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 laws of each Contracting State, due regard being had to the other provisions of this Agreement.
 (二)使用、保存或出租用于运输货物或商品的集装箱(包括拖车和运输集装箱相关的设备)取得的利润;
8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment. 上述出租、使用、保存或出租,应为以船舶或飞机经营的国际运输业务的附属活动。
Article 12      Article 12  ROYALTIES 
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.   三、第一款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,但仅以根据其在联合运营中所占份额比例应归属于该参与方的利润为限。
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws 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, 10 per cent of the gross amount of the royalties; and   四、本协定不应影响1981年3月10日在北京签署的《中华人民共和国政府和大不列颠及北爱尔兰联合王国政府关于对航空运输所得相互避免双重征税的协定》中涉及本协定适用税种的相关条款的适用,但如果本协定相关条款规定的待遇更为优惠,则适用本协定规定。
b) in the case of royalties referred to in sub-paragraph b) of paragraph 3, 10 per cent of the adjusted amount of the royalties. For the purpose of this sub-paragraph “the adjusted amount” means 60 per cent of the gross amount  of the royalties. 

第九条 关联企业

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. 
3. The term “royalties” as used in this Article means:   一、在下列任何一种情况下:
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, or films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information (know-how) concerning industrial, commercial or scientific experience; and (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) payments of any kind received as a consideration for the use of, or the right to use, industrial, commercial, or scientific equipment. (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,两个企业之间商业或财务关系的构成条件不同于独立企业之间商业或财务关系的构成条件,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。
4. The provisions of paragraphs 1 and 2 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 14, as the case may be, shall apply. 
5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting 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 liability to pay the royalties was incurred, and such royalties are borne by such 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.
......
   二、缔约国一方将缔约国另一方已征税的企业利润--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相互协商。
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