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PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF TRINIDAD AND TOBAGO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Effective]
中华人民共和国政府和特立尼达和多巴哥共和国政府关于对所得避免双重征税和防止偷漏税的协定的议定书 [现行有效]
【法宝引证码】
  • Signatory: Trinidad and Tobago
  • Area: Taxation
  • Category of treaties: Procotol
  • The place of signing: Port of Spain
  • Signing Date: 09-18-2003
  • Effective date: 05-22-2005

 
PROTOCOL 议定书

 
At the signing of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Trinidad and Tobago for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as "the Agreement" both sides have agreed upon the following provisions which form an integral part of the Agreement. 在签订中华人民共和国政府和特立尼达和多巴哥政府关于对所得避免双重征税和防止偷漏税的协定(以下简称“本协定”)时,双方同意下列规定作为本协定的组成部分。

 
For the purposes of paragraph 3 of Article 12, the term "royalties" shall be considered to include the technical fees closely associated with such royalties.
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 第十二条第三款中,“特许权使用费”一语应视为包括与该特许权使用费有密切联系的技术费。
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