内地和香港别行政区关于对所得避免双重征税的安排.doc

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1、ARRANGEMENTBETWEENTHEMAINLANDOFCHINAANDTHEHONGKONGSPECIALADMINISTRATIVEREGIONFORTHEAVOIDANCEOFDOUBLETAXATIONONINCOMEArticle1PermanentEstablishmentanditsBusinessProfits1.TheprofitsofanenterpriseofOneSideshallbetaxableonlyonthatSideunlesstheenterprisecarriesonb

2、usinessontheOtherSidethroughapermanentestablishmentsituatedtherein.Iftheenterprisecarriesonbusinessasaforesaid,theprofitsoftheenterprisemaybetaxedontheOtherSidebutonlysomuchofthemasisattributabletothatpermanentestablishment.2.Theterm“permanentestablishment”me

3、ansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.3.Theterm“permanentestablishment”includesinparticular:(1)aplaceofmanagement;(2)abranch;(3)anoffice;(4)afactory;(5)aworkshop;(6)amine.anoilorgaswell.aquarryoranyotherplaceof

4、extractionofnaturalresources.4.Theterm“permanentestablishment”alsoincludes:(1)abuildingsite.aconstruction,assemblyorinstallationprojectorsupervisoryactivitiesinconnectiontherewith,butonlywheresuchsite,projectoractivitiescontinueforaperiodofmorethan6months;(2)

5、services,includingconsultancyservices,furnishedbyanenterpriseofOneSide,throughemployeesorotherpersonnelontheOtherSide,providedthatsuchserviceshavebeenfurnishedforthesameprojectoraconnectedprojectforaperiodorperiodsexceedingintheaggregate6monthsinany12-monthpe

6、riod.5.Notwithstandingtheprovisionsofparagraphs2to4ofthisArticle,theterm“permanentestablishment”shallberegardedasnotincluding:(1)theuseoffacilitiessolelyforthepurposeofstorage,displayofdeliveryofgoodsormerchandisebelongingtotheenterprise;(2)themaintenanceofas

7、tockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage.displayordelivery;(3)themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise;(4)themaintenanceofafixedplaceofbusinesssole

8、lyforthepurposeofpurchasinggoodsormerchandise,orofadvertising.orofcollectinginformation,fortheenterprise;(5)themaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingonforthecnter