| AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE COMMONWEALTH OF THE BAHAMAS FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES | | 中华人民共和国政府和巴哈马国政府关于税收情报交换的协议 |
The Government of the People's Republic of China and the Government of the Commonwealth of The Bahamas (“the Contracting Parties”):
Acknowledging that the Contracting Parties are competent to negotiate and conclude a tax information exchange agreement; Desiring to provide a framework for cooperation and exchange of information in tax matters; Agree to conclude the Agreement between the Government of the People's Republic of China and the Government of the Commonwealth of The Bahamas for the Exchange of Information Relating to Taxes (hereinafter referred to as “this Agreement”) as follows: | | 中华人民共和国政府和巴哈马国政府（缔约双方），承认缔约双方有权利谈判和缔结税收情报交换协议，希望建立税收领域合作与情报交换的框架，同意缔结《中华人民共和国政府和巴哈马国政府关于税收情报交换的协议》（以下简称“协议”）如下： |
| ARTICLE 1 SCOPE OF AGREEMENT | | 第一条 协议的范围 |
| 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment, verification and collection of such taxes, the recovery and enforcement of tax claims, and the investigation or prosecution of tax matters. | | 一、缔约双方主管当局应当就管理和执行本协议所含税种的缔约双方国内法，通过交换与之具有可预见相关性的情报相互提供协助。该情报应包括与这些税收的确定、核定、查证与征收，税收主张的追索与执行，税务调查或起诉，具有可预见相关性的信息。 |
| 2. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. | | 二、情报根据本协议的规定交换，并按第八条规定保密。 |
| ARTICLE 2 JURISDICTION | | 第二条 管辖权 |
| To enable the appropriate implementation of this Agreement, information shall be provided in accordance with this Agreement by the competent authority of the requested party: | | 为正确执行该协议，被请求方主管当局应依据该协议提供情报： |
| (a) without regard to whether the person to whom the information relates is a resident, national or citizen of a party, or whether the person by whom the information is held is a resident, national or citizen of a party; and | | （一）无论与情报相关的人是否为缔约一方的居民、国民或公民，或者掌握该情报的人是否为缔约一方的居民、国民或公民；且 |
| (b) provided that the information is present within the territory, or in the possession or control of a person subject to the jurisdiction, of the requested party. | | （二）只要所需情报存在于被请求方领土内，或者为被请求方管辖的人掌握或控制。 |
| ARTICLE 3 TAXES COVERED | | 第三条 税种范围 |
| 1. The taxes covered by this Agreement are: | | 一、本协议适用于下列税种： |
| (a) in the case of the People's Republic of China, all taxes except customs tariffs; | | （一）在中华人民共和国：除关税外的任何税种。 |
| (b) in the case of the Commonwealth of The Bahamas, taxes of every kind and description. | | （二）在巴哈马国：所有税种。 |
| 2. This Agreement shall also apply to any identical or substantially similar taxes imposed by either Contracting Party after the date of signature of this Agreement in addition to, or in place of, any of the taxes listed in paragraph 1. | | 二、本协议也适用于协议签订之日后任何一方征收的增加或者代替第一款所列税种的相同或者实质相似的税收。 |
| 3. The competent authorities of the Contracting Parties shall notify each other of any relevant changes to the taxation and related information gathering measures covered by this Agreement. | | 三、缔约双方主管当局应将本协议所含税收及相关情报收集程序的任何相关变化通知对方。 |
| 4. The taxes covered by this Agreement may be expanded or modified by mutual agreement of the Contracting Parties in the form agreed upon by both Contracting Parties. | | 四、缔约双方可以通过相互协商以双方认可的方式扩大或修改税种范围。 |
| ARTICLE 4 DEFINITIONS | | 第四条 定义 |
| 1. In this Agreement: | | 一、本协议中： |
| (a) “the People's Republic of China”, 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 in accordance with international law sovereign rights of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources; | | （一）“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，以勘探和开发海床及其底土和上覆水域资源为目的，中华人民共和国拥有主权权利的领海以外的任何区域； |
| (b) “the Commonwealth of The Bahamas” when used in a geographical sense means the territory of the Commonwealth of The Bahamas, encompassing the land, the territorial waters, and in accordance with international law and Bahamian laws any area outside the territorial waters inclusive of the exclusive economic zone and the seabed and sub- soil over which The Bahamas exercises jurisdiction and sovereign rights for the purpose of exploration, exploitation and conservation of natural resources; | | （二）“巴哈马国”用于地理概念时，是指巴哈马国领土，包括陆地、领水，以及根据国际法和巴哈马法律，以勘探、开发和养护自然资源为目的，巴哈马享有管辖权或主权权利的包括专属经济区、海床、底土等领水以外的区域； |
| (c) “collective investment fund or scheme” means any pooled investment vehicle irrespective of legal form; | | （三）“集合投资基金或计划”是指任何共同投资工具，不管其法律形式如何； |
| (d) “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; | | （四）“公司”是指法人团体或者在税收上视同法人团体的实体； |
| (e) “competent authority” means, | | （五）“主管当局”： |
| (i) in the case of the People's Republic of China, the State Administration of Taxation or its authorized representative; and | | 1.在中华人民共和国是指国家税务总局或其授权代表； |
| (ii)( in the case of the Commonwealth of The Bahamas, the Minister of Finance or the Minister's authorized representative; | | 2.在巴哈马国是指财政部长或其授权代表； |
| (f) “information” means any fact, statement, document or record in whatever form; | | （六）“情报”是指任何形式的事实、说明、文件或记录； |
| (g) “information gathering measures” means judicial, regulatory or administrative laws and procedures enabling a Contracting Party to obtain and provide the information requested; | | （七）“情报收集程序”是指保障缔约方有能力获取并提供所请求情报的司法、监管或行政法律和程序； |
| (h) “national” means, | | （八）“国民”： |
| (i) in relation to the People's Republic of China, any individual possessing the nationality of the People's Republic of China; | | 1.在中华人民共和国是指具有中华人民共和国国籍的个人； |
| (ii)( in relation to the Commonwealth of The Bahamas, any individual possessing the nationality or citizenship of, or who is a permanent resident of, the Commonwealth of The Bahamas; | | 2.在巴哈马国是指具有巴哈马国国民、公民或永久居民身份的任何个人； |
| (iii)( any legal person, partnership or association deriving its status as such from the laws in force in a Contracting Party; | | 3.按照缔约一方现行法律取得其地位的任何法人、合伙企业或团体； |
| (i) “person” means a natural person, a company or any entity that is treated as a body corporate for tax purposes, or any other body or group of persons; | | （九）“人”包括自然人、公司或者为税收目的视为法人团体的任何实体，以及其他团体或集团； |
| (j) “public collective investment fund or scheme” means any collective investment fund or scheme, in which the purchase, sale or redemption of shares or other interests is not implicitly or explicitly restricted to a limited group of investors; | | （十）“开放式投资基金或计划”是指任何共同投资基金或计划，其股份或其他利益的购买、销售或赎回不明示或暗示地限于部分投资者； |
| (k) “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; and for this purpose, the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company. For the purposes of this paragraph the term “recognised stock exchange” means: | | （十一）“上市公司”是指其主要股票在认可的股票交易所上市，且上市股票可以由公众自由买卖的公司。股票可以“由公众”自由买卖是指股票的买卖不明示或暗示地限于部分投资者。这里的“主要股票”一语是指代表公司多数选举权和价值的股票。本款规定中的“认可的股票交易所”一语是指： |
| (i) in the People's Republic of China: | | 1.在中华人民共和国： |
| the Shanghai Stock Exchange or the Shenzhen Stock Exchange; | | 上海证券交易所或深圳证券交易所； |
| (ii)( in the Commonwealth of The Bahamas: | | 2.在巴哈马国： |
| the Bahamas International Securities Exchange; | | 巴哈马国际证券交易所； |
| (iii)( any other stock exchange which the competent authorities agree to recognize for the purposes of the paragraph; | | 3.为本款规定目的，经主管当局协议认可的任何其他证券交易所； |
| (l) “requested party” means the party to this Agreement which is requested to provide or has provided information in response to a request; | | （十二）“被请求方”是指本协议中被请求提供情报或应请求已提供情报的一方； |
| (m) “requesting party” means the party to this Agreement submitting a request for or having received information from the requested party; | | （十三）“请求方”是指本协议中请求情报或已从被请求方得到情报的一方； |
| (n) “tax” means any tax covered by this Agreement. | | （十四）“税收”是指本协议所含的任何税收。 |
| 2. As regards the application of this Agreement at any time by a Contracting Party, 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 Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party. | | 二、缔约一方在实施本协议的任何时候，对于本协议未定义的术语，除上下文另有要求外，应当具有当时该缔约方法律所规定的含义。该缔约方适用税法的定义优先于其他法律对该术语的定义。 |
| ARTICLE 5 EXCHANGE OF INFORMATION UPON REQUEST | | 第五条 专项情报交换 |
| 1. The competent authority of a requested party shall provide upon request in writing information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested party if it occurred in the territory of the requested party. If the information received by the competent authority of the requested party is not sufficient to enable it to comply with the request for information, it shall advise the competent authority of the requesting party of that fact and request such additional information as may be required to enable the effective processing of the request. | | 一、被请求方主管当局接到请求后，应当书面提供为第一条所述目的之情报，所调查的行为如果发生在被请求方，不管按照被请求方法律是否构成犯罪，均应交换情报。如果被请求方主管当局收到的信息不足以使其遵从情报交换请求，则应当通知请求方主管当局这一事实并要求必要的补充信息以使该请求能够被有效处理。 |
2. If the information in the possession of the competent authority of the requested party is not sufficient to enable it to comply with the request for the information, the requested party shall use all relevant information gathering measures to provide the requesting party with the information requested, notwithstanding that the requested party may not need such information for its own tax purposes.
．．．．．． | | 二、如果被请求方主管当局掌握的信息不足使其遵从情报请求，该主管当局应启动所有相关的情报收集程序向请求方提供所请求的情报，即使被请求方可能并不因其自身税收目的需要该情报。
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