中德关于对所得和财产避免双重征税的协定-英

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1、AGREEMENTBETWEENTHEPEOPLE'SREPUBLICOFCHINAANDTHEFEDERALREPUBLICOFGERMANYFORTHEAVOIDANCEOFDOUBLETAXATIONWITHRESPECTTOTAXESONINCOMEANDCAPITAL(Unofficialtranslation)  ThePeople'sRepublicofChinaandtheFederalRepublicofGermany;  Desiringtofurthertheireconomicrelationsandtoavoiddoub

2、letaxationofincomeaswellastoeliminatetaxevasion;  Have,followingamicablenegotiationsbytherepresentativesofeachGovernment,agreedasfollows:Article1PersonalScope  ThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TaxesCovered  1.ThisAgreeme

3、ntshallapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingState,irrespectiveofthemannerinwhichtheyarelevied.  2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfromtheali

4、enationofmovableorimmovableproperty,aswellastaxesoncapitalappreciation.  3.TheexistingtaxestowhichtheAgreementshallapplyare:  (a)  inthePeople'sRepublicofChina:  (i)  theindividualincometax;  (ii)  theincometaxconcerningjointventureswithChineseandforeigninvestment;  (iii)thei

5、ncometaxconcerningforeignenterprises;and  (iv)  thelocalincometax  (hereinafterreferredtoas"Chinesetax");  (b)  intheFederalRepublicofGermany:  (i)  theindividualincometax(dieEinkommensteuer);  (ii)  thecorporateincometax(dieKorperschaftsteuer);  (iii)thecapitaltax(dieVermgen

6、steuer);and  (iv)  thetradetax(dieGewerbesteuer)  (hereinafterreferredtoas"Germantax").  4.TheAgreementshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxes.Withinreasonableperiodso

7、ftime,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlaws.Article3GeneralDefinitions  1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:  (a)theterms"aContractingState"and"theotherContracting

8、State"mean,asthecontextrequires,thePeople'sRepublicofChinaortheFeder