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PROTOCOL | | 议定书 |
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At the signing of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter referred to as "the Agreement" ) the undersigned 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爱沙尼亚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(以下简称“协定”)时,下列代表同意下列规定应作为协定的组成部分: |
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1. With reference to Article 6: | | 一、关于第六条 |
Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated. | | 当拥有公司股份或其他公司权利而有权享有该公司持有的不动产时,从直接使用、出租或者任何其他形式享用该权利取得的所得,可以在该不动产所在缔约国征税。 |
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2. With reference to Article 6 paragraph 2: | | 二、关于第六条第二款 |
It is understood that the term “immovable property”as defined in paragraph 2 of Article 6 includes options (agreements granting a right, without imposing any obligation, to purchase or sell immovable property for a deternmined price within a specified period of time) or similar rights to acquire immovable property. ...... | | 双方认为,第六条第二款所定义的“不动产”一语包括取得不动产的选择权(协议赋予的在一定时间内按一定价格购买或出售不动产的权利,不附加任何义务)或取得不动产的类似权利。 ...... |
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