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ID:38671479
大小:177.79 KB
页数:23页
时间:2019-06-17
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1、AGREEMENTBETWEENTHEGOVERNMENTOFTHEPEOPLE’SREPUBLICOFCHINAANDTHEGOVERNMENTOFTHEUNITEDKINGDOMOFGREATBRITAINANDNORTHERNIRELANDFORTHEAVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFFISCALEVASIONWITHRESPECTTOTAXESONINCOMEANDONCAPITALGAINSTheGovernmentofthePeople’sRepu
2、blicofChinaandtheGovernmentoftheUnitedKingdomofGreatBritainandNorthernIreland,DesiringtoconcludeanAgreementfortheavoidanceofdoubletaxationandthepreventionoffiscalevasionwithrespecttotaxesonincomeandoncapitalgains,Haveagreedasfollows:Article1PERSONSCOVEREDThi
3、sAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisAgreementshallapplytotaxesonincomeandoncapitalgainsimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorofitslocalauthorities,irrespectiveofthe
4、mannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalgainsalltaxesimposedontotalincome,oronelementsofincome,includingtaxesongainsfromthealienationofmovableorimmovableproperty.3.TheexistingtaxestowhichtheAgreementshallapplyareinparticul
5、ar:a)inChina:(i)theindividualincometax;(ii)theenterpriseincometax;(hereinafterreferredtoas“Chinesetax”);b)intheUnitedKingdom:1(i)theincometax;(ii)thecorporationtax;(iii)thecapitalgainstax;(hereinafterreferredtoas“UnitedKingdomtax”).4.TheAgreementshallalsoapp
6、lytoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxes.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysignificantchangeswhichhavebeenmadeintheirtaxationl
7、awswithinareasonableperiodoftimeaftersuchchanges.Article3GENERALDEFINITIONS1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:a)theterm“China”meansthePeople’sRepublicofChinaand,whenusedinageographicalsense,meansalltheterritoryofthePeople’sRepu
8、blicofChina,includingitsterritorialsea,inwhichtheChineselawsrelatingtotaxationapply,andanyareabeyonditsterritorialsea,withinwhichthePeople’sRepublicofChinahassovereignrightsofexplorationforandex
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