大陆和香港关于避免双重征税和逃税的双边协定 中英文.pdf

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1、Chapter:112AYSPECIFICATIONOFARRANGEMENTS(THEGazetteNumberVersionDateMAINLANDOFCHINA)(AVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFFISCALEVASIONWITHRESPECTTOTAXESONINCOME)ORDEREmpoweringsectionL.N.234of200627/10/2006(Cap112,section49)[27October2006](OriginallyL.N.234of2006)Section:1Declar

2、ationundersection49L.N.234of200627/10/2006Forthepurposesofsection49oftheOrdinance,itisdeclared—(a)thatthearrangementsspecifiedinsection2havebeenmadewithaviewtoaffordingrelieffromdoubletaxationinrelationtoincometaxandanytaxofasimilarcharacterimposedbythelawsoftheMainlandofChina;and(b)th

3、atitisexpedientthatthosearrangementsshouldhaveeffect.Section:2ArrangementsspecifiedL.N.234of200627/10/2006Thearrangementsspecifiedforthepurposesofsection1(a)arethearrangementsin—(a)Articles1to27oftheinstrumententitled“《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》”,whoseEnglishtranslationis“Arrangem

4、entbetweentheMainlandofChinaandtheHongKongSpecialAdministrativeRegionfortheAvoidanceofDoubleTaxationandthePreventionofFiscalEvasionwithrespecttoTaxesonIncome”,doneinduplicateintheHongKongSpecialAdministrativeRegionon21August2006intheChineselanguage,thetextandanEnglishtranslation*ofwhic

5、hArticlesarereproducedinPart1oftheSchedule;and(b)Paragraphs1to3oftheProtocoltothatinstrument,thetextandanEnglishtranslation#ofwhichParagraphsarereproducedinPart2oftheSchedule.______________________________________________________________________*TheEnglishtranslationoftheinstrumentispr

6、eparedbytheDepartmentofJusticeinaccordancewiththeChinesetextoftheinstrument.#TheEnglishtranslationoftheProtocolispreparedbytheDepartmentofJusticeinaccordancewiththeChinesetextoftheinstrument.Schedule:SCHEDULEL.N.234of200627/10/2006[section2]PART1ARTICLES1TO27OFTHEARRANGEMENTBETWEENTHEM

7、AINLANDOFCHINAANDTHEHONGKONGSPECIALADMINISTRATIVEREGIONFORTHEAVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFFISCALEVASIONWITHRESPECTTOTAXESONINCOMECap112AY-SPECIFICATIONOFARRANGEMENTS(THEMAINLANDOFCHINA)(AVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTION1OFFISCALEVASIONWITHRESPECTTOTAXESONINCOME)