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AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATIONAND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Effective]
中华人民共和国政府和阿拉伯联合酋长国政府关于对所得避免双重征税和防止偷漏税的协定 [现行有效]
【法宝引证码】

The Government of the People's Republic of China and the Government of the United Arab Emirates. 中华人民共和国政府和阿拉伯联合酋长国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,		 

Have agreed as follows:		 第一条　人的范围

 
Article 1 Personal Scope 本规定适用于缔约国一方或者同时为双方居民的人。

 
This Agreement shall apply to persons who are residents of one or both of the Contracting States. 第二条　税种范围

 
Article 2 Taxes Covered 一、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收，不论其征收方式如何。

 
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. 二、对全部所得或某种所得征收的税收，包括对来自转让动产或不动产取得的收益征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。

 
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, as well as taxes on capital appreciation. 三、本协定适用的现行税种是：

 
3. The existing taxes to which the Agreement shall apply are: （一）在阿拉伯联合酋长国：

 
(a) in the United Arab Emirates: １．所得税；

 
i) income tax; ２．公司税；

 
ii) corporation tax; and iii) surcharge (hereinafter referred to as the "U.A.E, tax") ; ３．附加税。

 
（以下简称“阿联酋税收”）
(b) in the People's Republic of China: 

 （二）在中华人民共和国：
i) the individual income tax; ii) the income tax for enterprises with foreign investment and foreign enterprises; and iii) the local income tax (hereinafter referred to as "Chinese tax"). 

 １．个人所得税；
4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of. the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes. 

 ２．外商投资企业和外国企业所得税；
Article 3 General Definitions 

 ３．地方所得税。
1. For the purposes of this Agreement, unless the context otherwise requires: 
（以下简称“中国税收”）

 
(a) The term "U.A.E." means the United Arab Emirates and, when used in a geographical sense, means the area in which the territory is under its sovereignty as well as the territorial sea, airspace and submarines areas over which the United Arab Emirates exercises, in conformity with international law, sovereign rights, including the mainland and islands under its jurisdication in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources; 四、本协定也适用于本协定签订之日后征收的属于增加或者代替第三款所列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所作的实质变动，在其变动后的适当时间内通知对方。

 
(b) 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 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; 第三条　一般定义

 
(c) the terms "a Contracting State" and "the other Contracting State" mean the United Arab Emirates or the People's Republic of China as the context requires; 一、在本协定中，除上下文另有解释的以外：

 
(d) the term "tax" means the U.A.E. tax or Chinese tax, as the context requires; （一）“阿联酋”一语是指阿拉伯联合酋长国；用于地理概念时，是指其主权支配下的领土区域以及阿拉伯联合酋长国根据国际法行使主权权力的领海、空间和海底区域，包括其对勘探和开发自然资源所进行的有关活动行使管辖权的陆地和岛屿；

 
(e) the term "person" includes an individual, a company and any other （二）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有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底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；

body of persons;		 

 （三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指阿联酋或者中国；
(f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; 

 （四）“税收”一语按照上下文，是指阿联酋税收或者中国税收；
(g) 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; 

 （五）“人”一语包括个人、公司和其他团体；
(h) the term "nationals" means all individuals possessing the nationality of a Contracting State and all juridical persons created or organized under the laws of that Contracting State, as well as organizations without juridical personality treated for tax purposes as juridical persons created or organized under the laws of that Contracting State; 

 （六）“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；
(i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; 

 （七）“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；
(j) the term "competent authority" means, in the case of U.A.E., the Minister of Finance and Industry or his authorized representative, and in the case of China, the State Tax Bureau or its authorized representative, 

 （八）“国民”一语视是指所有具有缔约国一方国籍的个人和所有按照该缔约国法律建立或者组织的法人，以及所有在税收上视同按照该缔约国法律建立或者组织成法人的非法人团体；
2. As regard's the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies. 

 （九）“国际运输”一语是指在缔约国一方设有总机构的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 Resident 

 （十）“主管当局”一语，在阿联酋方面是指财政工业大臣或其授权的代表；在中国方面是指国家税务局或其授权的代表。
1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature. 

 二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国适用于本协定的税种的法律所规定的含义。
2. For the purposes of paragraph 1 above, a resident of a Contracting State shall include: 

 第四条　居民
(a) the Government of a Contracting State or any political subdivision or local authority thereof; and 

 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、总机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。
(b) any government institution or other entity established, wholly-owned directly or indirectly by the Government, political subdivision or local authority referred to in sub-paragraph (a); and 

 二、上述第一款中，缔约国一方居民应包括：
(c) any entity established in a Contracting State all the capital of which has been provided by the Government of that State either alone or together with the governments of other States. 

 （一）缔约国一方政府、其行政区或地方当局；
3. 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）由第一项提及的政府、其行政区或地方当局直接或间接全部拥有的任何政府机构或其他实体；和
(a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a perm anent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State, with which his personal and economic relations are closer (centre of vital interests); 

 （三）在缔约国一方建立的，由该国政府单独或同其他国家政府共同提供全部资本的任何实体。
(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 Contracting State, he shall be deemed to be a resident of the State in which he has an habitual abode; 

 三、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：
(c) If he has a habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; 

 （一）应认为是其有永久性住所所在缔约国的居民；如果在缔约国双方同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）所在缔约国的居民；
(d) If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 

 （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，应认为是其有习惯性居处所在国的居民；
4. 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 of the Contracting State in which its head office is situated. 

 （三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为是其国民所属缔约国的居民；
Article 5 Permanent Establishment 

 （四）如果其同时是缔约国双方的国民，或者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。
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. 

 四、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，应认为是其总机构所在缔约国的居民。
2. The term "permanent establishment" includes especially: 

 第五条　常设机构
(a) a place of management; 

 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) a branch; 

 二、“常设机构”一语特别包括：
(c) an office; 

 （一）管理场所；
(d) a factory; 

 （二）分支机构；
(e) a workshop; and 

 （三）办事处；
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 

 （四）工厂；
3. The term "permanent establishment" likewise encompasses: 

 （五）作业场所；
(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 24 months; 

 （六）矿场、油井或气井、采石场或者其它开采自然资源的场所。
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 24 months. 

 三、“常设机构”一语还包括：
4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: 

 （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、工程或活动连续二十四个月以上的为限；
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; 

 （二）缔约国一方企业通过雇员或者其他人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在连续或累计超过二十四个月的为限。
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; 

 四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; 

 （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；
(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; 

 （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；
(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; 

 （三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
(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. 

 （四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom the provisions of paragraph 6 apply -- is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting 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. 

 （五）专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所；
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 Contracting 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, he will not be considered an agent of an independent status within the meaning of this paragraph. 

 （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。
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. 

 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代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动仅限于第四款的规定，按照该款规定，不应认为该固定营业场所是常设机构。
Article 6 Income from Immovable Property 

 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代理人在缔约国另一方进行营业，不应认为在缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。
1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other Contracting State. 

 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），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。
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. 

 第六条　不动产所得
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. 

 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，可以在该缔约国另一方征税。
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. 

 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、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
Article 7 Business Profits 

 三、第一款的规定应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。
1. The profits of an enterprise of a Contracting shall be taxable only in that Contracting State unless enterprise carries on business in the other Contracting through a permanent establishment situated therein. If enterprise carries on business as aforesaid, the profits of enterprise may be taxed in the other Contracting State but so much of them as is attributable to that permanent establishment. 

 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. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in 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. 

 第七条　营业利润
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 permanent establishment, including executive and general administrative expenses so incurred, whether in the State which the permanent establishment is situated or elsewhere. 

 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该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
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. 

 二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该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。
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. 

 三、在确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在或者其它任何地方。
6. For the purposes of paragraphs 1 to 5, 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. 

 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按这种习惯分配方法确定其应纳税的利润。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。
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. 

 五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
Article 8 Shipping and Air Transport 

 六、在第一款至第五款中，除在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属于常设机构的利润。
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated. 

 七、利润中如果包括有本协定其它各条单独规定的所得项目时，本条规定不应影响其它各条的规定。
2. If the place of head office of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or if there is no such home harbour in the Contracting State of which the operator of the ship is a resident. 

 第八条　海运和空运
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. 

 一、以船舶或飞机经营国际运输业务所取得的利润，应仅在企业总机构所在缔约国征税。
Article 9 Associated Enterprise 

 二、船运企业在总机构设在船舶上的，应以船舶母港所在缔约国为所在国；没有母港的，以船舶经营者为其居民的缔约国为所在国。
1. Where 

 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。
(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 

 第九条　联属企业
(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 enterprise, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 

 一、当：
2. Where a Contracting State includes in the profits of an enterprise of that Contracting 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 the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting 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 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. 

 （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
Article 10 Dividends 

 （二）同一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，
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 Contracting State. 
在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。

 
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 Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed seven per cent (7 per cent) of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 二、缔约国一方将缔约国另一方已征税的企业利润，而这部分利润本应由该缔约国一方企业取得的，包括在该缔约国一方企业的利润内，并且加以征税时，如果这两个企业之间的关系是独立企业之间的关系，该缔约国另一方应对这部分利润所征收的税额加以调整，在确定上述调整时，应对本协定其它规定予以注意，如有必要，缔约国双方主管当局应相互协商。

 
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: 第十条　股息

 
(a) the Government of that other Contracting State or any of its institutions; 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。

or other entity the capital of which is wholly-owned directly or indirectly by the Government of that other Contracting State; or		 

 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，如果收款人是股息受益所有人，则所征税款不应超过该股息总额的百分之七。
(b) a company which is a resident of that other Contracting State whose shares are at least 20% owned directly or indirectly by the Government of that other Contracting State. 
本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。

 
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 which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 三、虽有第一款和第二款的规定，由缔约国一方居民公司支付给缔约国另一方居民的股息，应仅在该缔约国另一方征税，如果该项股息的受益所有人是：

 
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 Contracting 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. （一）缔约国另一方政府、其政府机构、或为该缔约国另一方政府直接或间接全部拥有资本的其他实体：或

 
6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting 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 Contracting 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 Contracting 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 such other Contracting State.
．．．．．．		 （二）由该缔约国另一方政府直接或间接拥有至少百分之二十股份的该缔约国另一方居民公司。
．．．．．．

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