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| Protocol | | 议定书 |
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| At the moment of signing the Agreement between the Government of the People'sRepublic of China and the Government of Turkmenistan for the Avoidance of DoubleTaxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafterreferred to as "the Agreement"), both sides have agreed upon the following provisions whichshall form an integral part of the Agreement. | | 在签订《中华人民共和国政府和土库曼斯坦政府对所得避免双重征税和防止偷漏税的协定》（以下简称“协定”）时，双方同意以下规定应作为协定的组成部分： |
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| 1. This Agreement shall also apply to the water areas in which a Contracting Stateexercises its tax jurisdiction. | | 一、本协定也适用于缔约国一方行使税收管辖权的水域。 |
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| 2. With respect to Article 5 (PERMANENT ESTABLISHMENT) and Article 7(BUSINESS PROFITS) | | 二、关于第五条（常设机构）和第七条（营业利润） |
Notwithstanding paragraph 2 f) of Article 5, the activities of the mine, gas well, quarryor any other place of exploration, extraction and development of natural resources shall besubject to taxes covered by this Agreement only if there is taxable income in line with theprovisions of Article 7.
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尽管有第五条第二款第六项规定，从事矿场、气井、采石场或者任何其他勘探、开采和开发自然资源活动，按协定规定征收的税收应仅限于对第七条规定的归属利润征税。
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