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The Fifth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [Effective]
《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第五议定书 [现行有效]
【法宝引证码】
  • Area: Taxation
  • Category of treaties: Procotol
  • Signing Date: 07-19-2019
  • Effective date: 12-06-2019

The Fifth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 

《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》第五议定书

The Mainland of China and the Hong Kong Special Administrative Region have agreed to amend the “Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (hereafter the “Arrangement”), done at Hong Kong on 21 August 2006, and the related protocols as follows: 内地和香港特别行政区,修订2006年8月21日在香港签订的《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》 (以下简称《安排》)及相关议定书,达成协议如下:
Article 1 第一条
To repeal the Preamble to the Arrangement and substitute: 取消《安排》序言,用下列表述代替:
“The Mainland of China and the Hong Kong Special Administrative Region, desiring to further develop their economic relationship and to enhance their co-operation in tax matters, intending to eliminate double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining tax reliefs provided in this Arrangement for the indirect benefit of residents of third tax jurisdictions), have agreed as follows:” “内地和香港特别行政区,为进一步发展双方的经济关系,加强双方税收事务合作,亦为消除对所得的双重征税,并防止通过逃避税行为造成不征税或少征税(包括通过择协避税筹划取得本安排规定的税收优惠而使第三方税收管辖区居民间接获益的情况),达成协议如下:”
Article 2 第二条
To repeal paragraph 3 of Article 4 of the Arrangement and substitute: 取消《安排》四条第三款,用下列规定代替:
“3.Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Sides, the competent authorities of both Sides shall endeavour to determine by mutual agreement the Side of which such person shall be deemed to be a resident for the purposes of this Arrangement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Arrangement, except to the extent and in such manner as may be agreed upon by the competent authorities of both Sides.” “三、由于第一款的规定,除个人以外,同时为双方居民的人,双方主管当局应在考虑其实际管理机构所在地、其注册地或成立地以及其它相关因素的基础上,尽力通过协商确定该人在适用本安排时应认为是哪一方的居民。如双方主管当局未能就其居民身份达成一致意见,该人不能享受本安排规定的任何税收优惠或减免,但双方主管当局就其可享受本安排待遇的程度和方式达成一致意见的除外。”
Article 3 第三条
1.To repeal paragraphs 5 and 6 of Article 5 of the Arrangement不能给市场做人工呼吸 and substitute: 一、取消《安排》

小词儿都挺能整

五条第五款和第六款,用下列规定代替:
“5.Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions of paragraph 6, where a person is acting in One Side on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are: “五、虽有第一款和第二款的规定,除适用第六款的规定以外,当一人在一方代表企业进行活动时,经常性地订立合同,或经常性地在合同订立过程中发挥主要作用(而该企业不对相关按惯例订立的合同做实质性修改),且相关合同:
(1) in the name of the enterprise; or (一) 以该企业的名义订立;或
(2) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; or (二) 涉及该企业拥有或有权使用的财产的所有权转让或使用权授予;或
(3) for the provision of services by that enterprise, (三) 涉及由该企业提供服务,
that enterprise shall be deemed to have a permanent establishment in that One Side 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 the fixed place of business a permanent establishment under the provisions of that paragraph. 该人为该企业进行的任何活动,应认为该企业在该一方设有常设机构,除非该人所进行的活动限于第四款所列活动,按照该款规定这些活动如果通过固定营业场所进行,不会导致该固定营业场所构成常设机构。
6.Paragraph 5 shall not apply where the person carries on business in One Side as an independent agent and acts in that One Side on behalf of an enterprise of the Other Side in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which that person is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.”
......
 六、如果一人作为独立代理人在一方进行营业,在该一方代表另一方的企业进行活动,且代理行为是其常规经营的一部分,则第五款应不适用。然而,如果一人专门或者几乎专门代表一个或多个与其紧密关联的企业进行活动,则不应认为该人是这些企业中任何一个的本款意义上的独立代理人。”
......

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