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AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL [Effective]
中华人民共和国政府和塔吉克斯坦共和国政府对所得和财产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 Republic of Tajikistan, @#
Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital and to promote economic cooperation between the two countries, @#
Have agreed as follows: @#
 中华人民共和国政府和塔吉克斯坦共和国政府, 为促进两国间经济合作,愿意缔结对所得和财产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 imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. @#
 一、本协定适用于由缔约国一方或其地方当局对所得和财产征收的税收,不论其征收方式如何。@#
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. @#
 二、对全部所得和财产或某项所得和财产征收的税收,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,以及对资本增值征收的税收,应视为对所得和财产征收的税收。@#
3. The existing taxes to which the Agreement shall apply are in particular: @#
 三、本协定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; @#
(hereinafter referred to as "Chinese tax" ); @#
 2.企业所得税;@#
(以下简称“中国税收”);@#
b) in Tajikistan: @#
 (二)在塔吉克斯坦:@#
(i) tax on natural persons (tax on the income of natural persons); @#
 1.自然人所得税;@#
(ii) tax on the profit of legal persons; @#
 2.法人利润税;@#
(iii) tax on immovable property; @#
(hereinafter referred to as "Tajik tax" ). @#
 3.不动产税;@#
(以下简称“塔吉克税收”)。@#
4. The Agreement shall apply also 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. @#
 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所做出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 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 natural resources 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,包括领海,以及根据国际法和国内法,以勘探和开发自然资源为目的,中华人民共和国拥有主权权利的领海以外的区域;@#
b) the term "Tajikistan" means the Republic of Tajikistan and, when used in the geographical sense, includes its territory, inland waters and the air space above them over which the Republic of Tajikistan may exercise its sovereign rights and jurisdiction, including the rights on exploration of sub-soil and natural resources, in accordance with international law and where the laws of Republic of Tajikistan apply; @#
 (二)“塔吉克斯坦”一语是指塔吉克斯坦共和国;用于地理概念时,是指根据国际法和适用于塔吉克斯坦共和国的法律,塔吉克斯坦共和国可行使主权权利和管辖权(包括勘探底土和自然资源的权利)的区域,包括领土、内水和领空;@#
c) the term "person" includes an individual, a company and any other body of persons; @#
 (三)“人”一语包括个人、公司和其他团体;@#
d) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; @#
 (四)“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;@#
e) 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)“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;@#
f) the term "international traffic" means any transport by a ship, aircraft, road or railway vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft, road or railway vehicle is operated solely between places in the other Contracting State; @#
 (六)“国际运输”一语是指缔约国一方企业以船舶、飞机、公路或铁路车辆经营的运输,不包括仅在缔约国另一方各地之间以船舶、飞机、公路或铁路车辆经营的运输;@#
g) the term "competent authority" means: @#
 (七)“主管当局”一语是指:@#
(i) in the case of China, the State Administration of Taxation or its authorized representative; and @#
 1.在中国,国家税务总局或其授权的代表;@#
(ii) in the case of Tajikistan, the Ministry of Finance or its authorized representative. @#
 2.在塔吉克斯坦,财政部或其授权的代表;@#
h) the term "national", in relation to a Contracting State, means: @#
 (八)对缔约国一方来说,“国民”一语是指:@#
(i) any individual possessing the nationality of that Contracting State; @#
 1.任何具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 that Contracting State. @#
 2.任何按照缔约国一方现行法律成立的法人、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 which 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缔约国适用于本协定的税种的法律所规定的含义,该缔约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。@#
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 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 or capital situated therein. @#
 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,并且包括该缔约国和其地方当局。但是,这一用语不包括仅因来源于该缔约国的所得或坐落在该缔约国的财产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)所在缔约国的居民;@#
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,应认为仅是其有习惯性居处所在的国家的居民;@#
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,应认为是其实际管理机构所在缔约国的居民。@#
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;以及@#
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 or supervisory activities in connection therewith, but only if such site, project or activities last more than twelve months; @#
 (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。@#
b) The furnishing of services, including consultancy services, by an enterprise 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 a Contracting State for a period or periods aggregating more than 183 days within any twelve month period. @#
 (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)在任何12个月中连续或累计超过183天的为限。@#
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: @#
 四、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; @#
 (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;@#
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; @#
 (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;@#
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; @#
 (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;@#
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)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 of a preparatory or auxiliary character; @#
 (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;@#
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)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. 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 in the name of the enterprise, 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. @#
 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)在缔约国一方代表缔约国另一方的企业进行活动,有权以该企业的名义签订合同并经常行使这种权力,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。@#
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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. @#
 六、一个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一方进行营业,不应认为在该缔约国设有常设机构。@#
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。@#
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, aircraft, road or railway vehicles 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固定收入的权利。船舶、飞机、公路或铁路车辆不应视为不动产。@#
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。@#
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、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。@#
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. 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. @#
 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。@#
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、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。@#
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. @#
 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。@#
Article 8 INTERNATIONAL TRAFFIC @#
 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。@#
1. Profits from the operation of ships, aircraft, road or railway vehicles in international traffic by an enterprise of a Contracting State shall be taxable only in that Contracting State. @#
 第八条 国际运输@#
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. @#
 一、缔约国一方企业以船舶、飞机、公路或铁路车辆经营国际运输业务所取得的利润,应仅在该缔约国征税。@#
3. For the purposes of this Article, profits from the operation of ships, aircraft, road or railway vehicles in international traffic shall include: @#
 二、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) profits from the rental on a bareboat basis of ships, aircraft, road or railway vehicles; and @#
 三、在本条中,以船舶、飞机、公路或铁路车辆经营国际运输业务取得的利润应包括:@#
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. @#
 (一)以光租形式租赁船舶、飞机、公路或铁路车辆取得的利润;以及@#
Article 9 ASSOCIATED ENTERPRISES @#
 (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。@#
1. Where: @#
 第九条 关联企业@#
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、在下列任何一种情况下:@#
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. @#
 (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@#
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. @#
 (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,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,则这部分利润应被计入到该企业的所得,并据以征税。@#
Article 10 DIVIDENDS @#
 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。@#
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. @#
 第十条 股息@#
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: @#
 一、缔约国一方居民公司支付给缔约国另一方居民的股息,可以在缔约国另一方征税。@#
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; @#
 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,按照该缔约国法律征税。但是,如果股息受益所有人是缔约国另一方居民,则所征税款:@#
b) 10 per cent of the gross amount of the dividends in all other cases. 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. @#
 (一)在受益所有人是公司(合伙企业除外),并直接拥有支付股息的公司至少25%资本的情况下,不应超过股息总额的5%;@#
3. 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. @#
......
 (二)在其他情况下,不应超过股息总额的10%。@#
缔约国双方主管当局应协商确定实施限制税率的方式。@#
......

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