中德双边税收协定-EN

《中德双边税收协定-EN》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、AGREEMENTBETWEENTHEPEOPLE’SREPUBLICOFCHINAANDTHEFEDERALREPUBLICOFGERMANYFORTHEAVOIDANCEOFDOUBLETAXATIONWITHRESPECTTOTAXESONINCOMEANDCAPITALThePeople’sRepublicofChinaandtheFederalRepublicofGermany;Desiringtofurthertheireconomicrelationsandtoavoiddoubletaxationofi

2、ncomeaswellastoeliminatetaxevasion;Have,followingamicablenegotiationsbytherepresentativesofeachGovernment,agreedasfollows:ARTICLE1PERSONALSCOPEThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.ARTICLE2TAXESCOVERED1.ThisAgreementsha

3、llapplytotaxesonincomeandoncapitalimposedonbehalfofaContractingState,irrespectiveofthemannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalalltaxesimposedontotalincome,ontotalcapital,oronelementsofincomeorofcapital,includingtaxesongainsfro

4、mthealienationofmovableorimmovableproperty,aswellastaxesoncapitalappreciation.3.TheexistingtaxestowhichtheAgreementshallapplyare:(a)inthePeople’sRepublicofChina:(i)theindividualincometax;(ii)theincometaxconcerningjointventureswithChineseandforeigninvestment;(iii

5、)theincometaxconcerningforeignenterprises;and(iv)thelocalincometax(hereinafterreferredtoas“Chinesetax”);(b)intheFederalRepublicofGermany:(i)theindividualincometax(dieEinkommensteuer);(ii)thecorporateincometax(dieKorperschaftsteuer);(iii)thecapitaltax(dieVermgens

6、teuer);and(iv)thetradetax(dieGewerbesteuer)(hereinafterreferredtoas“Germantax”).4.TheAgreementshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxes.Withinreasonableper

7、iodsoftime,thecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofchangeswhichhavebeenmadeintheirrespectivetaxationlaws.ARTICLE3GENERALDEFINITIONS1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:(a)theterms“aContractingState”and“theo

8、therContractingState”mean,asthecontextrequires,thePeople’sRepublicofChinaortheFederalRepublicofGermany,andwhenusedinageographicalsense,theterritoryinwhichthetaxlawsof