印度-中国避免双重征税协议 Income Tax Department

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中华人民共和国政府和印度共和国政府关于对所得避免双重征税和防止偷漏税的协定

中华人民共和国政府和印度共和国政府关于对所得避免双重征税和防止偷漏税的协定文章属性•【缔约国】印度•【条约领域】税收•【公布日期】1994.07.18•【条约类别】协定•【签订地点】新德里正文中华人民共和国政府和印度共和国政府关于对所得避免双重征税和防止偷漏税的协定中华人民共和国政府和印度共和国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：第一条人的范围本协定适用于缔约国一方或者同时为双方居民的人。

第二条税种范围一、本协定适用于由缔约国一方、其行政区或地方当局对所得征收的所有税收，不论其征收方式如何。

二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。

三、本协定适用的现行税种是：（一）在中国：１．个人所得税；２．外商投资企业和外国企业所得税；３．地方所得税。

（以下简称“中国税收”）（二）在印度：所得税及其附加。

（以下简称“印度税收”）四、本协定也适用于本协定签订之日后征收的属于增加或者代替第三款所列现行税种的相同或者实质相似的税收。

缔约国双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。

第三条一般定义一、在本协定中，除上下文另有解释的以外：（一）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；（二）“印度”一语是指印度共和国领土，包括领海和领空，以及根据印度法律和国际法，印度拥有主权、其他权利和管辖权的其他海域；（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者印度；（四）“税收”一语，按照上下文，是指中国税收或者印度税收；（五）“人”一语包括个人、公司和按照缔约国各自的现行税法视同纳税单位的其他实体；（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；（八）“国民”一语是指所有具有缔约国一方国籍的个人和所有按照该缔约国现行法律取得其法律地位的法人、合伙企业或团体；（九）“国际运输”一语是指缔约国一方居民企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；（十）“主管当局”一语，在中国方面是指国家税务总局或其授权的代表；在印度方面是指财政部中央政府（收入局）或其授权的代表。

我国签订的多边税收条约

内地与港澳签订的避免双重征税安排一览表序号Serial No.地区Region签署日期Signed on生效日期Effective from执行日期Applicable since1 香港特别行政区HKSAR2006.8.21 2006.12.8内地(Mainland)：2007.1.1香港(HKSAR)：2007.4.12 澳门特别行政区MCSAR2003.12.27 2003.12.30 2004.1.1 大陆与台湾签订的避免双重征税协议序号Serial No.地区Region签署日期Signed on生效日期Effective from执行日期Applicable since1台湾Taiwan2015.8.25 （尚未生效）注：（1）截止2015年12月，我国已对外正式签署101个避免双重征税协定，其中97个协定已生效，和香港、澳门两个特别行政区签署了税收安排，与台湾签署了税收协议。

（2）①中国政府于1985年6月10日、1987年6月8日先后与德意志联邦共和国、德意志民主共和国政府签订避免对所得和财产双重征税协定、避免对所得双重征税和防止偷漏税协定。

1990年10月3日，德意志联邦共和国与德意志民主共和国统一为德意志联邦共和国，中国政府1985年6月10日与德意志联邦共和国政府签订的避免对所得和财产双重征税协定继续适用于中国和统一以后的德意志联邦共和国。

②中国政府于1987年6月11日与捷克斯洛伐克社会主义共和国政府签订避免对所得双重征税和防止偷漏税协定。

1990年，捷克斯洛伐克社会主义共和国先后改国名为捷克斯洛伐克联邦共和国、捷克和斯洛伐克联邦共和国，上述协定继续适用。

1993年1月1日，捷克和斯洛伐克联邦共和国分解为捷克共和国和斯洛伐克共和国，上述协定继续适用于中国和上述两国。

2009年8月28日，中国政府与捷克共和国政府签订避免对所得双重征税和防止偷漏税协定，该协定适用于捷克共和国。

如何避免内地或香港居民所得双重征税（Howtoavoiddoubletaxationof..

如何避免内地或香港居民所得双重征税（How to avoid double taxation of residents in the mainland or Hongkong）In August 21, 2006, the "mainland and Hongkong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion arrangements for the" (hereinafter referred to as the "new" arrangement "") signed in Hongkong, and in January 1, 2007 and April 1st respectively in the mainland and Hongkong. This is a new tax arrangement for the comprehensive revision of the tax arrangements signed in 1998. Compared with the 1998 "arrangement", the new "arrangement" in the content of increased dividends, interest, royalties three investment income terms of use fee, and give the investors in Hongkong is better than the other agreement treatment, not only properly solve the tax problems of investment activities in the two residents, but also help improve the investors in Hongkong in places, the competitiveness of institutions; personal services and transport activities for the mainland than the provisions of the tax law, is conducive to the promotion of the mainland and Hongkong to carry out economic activities deeply. At the same time, the new "arrangement" affiliate, increase information exchange, to promote exchanges and cooperation between the two tax authorities, promote the tax management; through the improvement of the mutual agreement procedure and increase the provisions of indirect credit, the new "arrangements" as much as possible to reduce the possibility of Double Taxation, and provides a convenient and effective legal remedies for taxpayers, to better protect the legitimate rights and interests of investors in Hongkong. In addition, the new arrangement will also play a positive role in preventing taxevasion while avoiding double taxation on income.In order to understand and facilitate the implementation of the new "arrangements", the State Administration of Taxation on the "State Administration of Taxation on the mainland and the Hongkong Special Administrative Region for the avoidance of double taxation and the prevention of fiscal evasion arrangements > interpretation of the relevant articles and inform the implementation problem of income" (Guoshuihan [2007] No. 403, hereinafter referred to as the "No. 403") the new residents "arrangement" in identity, permanent establishment, employment income and information exchange and other issues were explained, on the new "arrangements", the implementation of unified.I. The basic principles to be grasped in the implementation of the new arrangementArticle 403 first emphasizes the implementation of the two principles of the new arrangement, namely, the principle of priority and the principle of excellence. This is also the basic principle that must be followed when we implement tax treaties (arrangements) with other countries (regions). The principle of "first order of implementation" means that the new arrangements should be given priority in the implementation of the new arrangements. The so-called "best" principle, that is, the new "arrangements" and "domestic law" which gives taxpayers the tax treatment more preferential, which will be implemented. For example, the implementation of the new enterprise income tax law, by withholding at source for non residents of negative income discount rate is 10%, than in China and some countries(regions) signed a tax agreement (arrangement) and the provisions of the tax preferential. At this point, it is no longer necessary to emphasize the priority principle of the tax agreement, while the principle of the best should be applied to lower the tax rate for taxpayers. In addition to the principle of priority and the principle of excellence, the implementation of the new arrangement must follow strict and strict principles. This is because, in order to express the central government's commitment to support Hongkong's economic development, the new arrangement contains many more favourable terms than other tax treaties. If not in accordance with the principle of rigorous and strict implementation of the new "arrangement", may lead to a new "arrangement" are two non tax residents abuse to obtain preferential treatment, weaken the new "arrangement" to promote the harmonious development of economic effect, damage between tax rights.Two, residents identificationTo enjoy the preferential treatment of the new arrangement, the premise is that the residents of the mainland or Hongkong should be tax residents (both natural and legal). Due to Hongkong's special economic status and geographic location, personnel flow is very frequent, and Hongkong constitute temporary residents of the lower threshold (in a tax year in Hongkong for more than 180 days or in two consecutive year in Hongkong for more than 300 days), therefore, No. 403 Wen stressed that determine whether a natural person constitutes a the basic principle of tax revenue in Hongkong residents should be mastered, just look at the natural person's permanent resident status which belong to the countries (regions). That is to say,a Hongkong man even constitute the other countries (regions) of the tax residents, as long as he / she has not given up the permanent resident status in Hongkong, the treatment will still enjoy the new "arrangement"; and a United States person although Hongkong constitute a temporary resident, if he / she didn't give up forever residents of American identity, to his / her duty judgment should be the implementation of Sino US tax agreement, rather than a new "arrangement".Three. Permanent establishmentWith regard to the judgment of permanent institutions, there are two typical problems in the practice of tax collection and administration of enterprises in Hongkong:(1) tax determination of materials processing business. Mainland enterprises undertake processing trade business from Hongkong enterprises,Production, supervision and management of Hongkong enterprises to participate in the processing of products in the mainland, according to the new "arrangement" according to the provisions of article fifth, Hongkong enterprises constitute a permanent establishment of the mainland, and the profits attributable to the permanent establishment of taxation. But at present, the tax authorities of the mainland for processing enterprises only in accordance with the angle calculation of income but fees for income tax, not tax on the sale of Hongkong enterprises processing products and profits; the Hongkong tax bureau for processing products sales profits according to the sales profits levied 50% of the profits tax. That is to say, thereare 50% of the sales profits, both sides do not levy taxes, there is a tax loophole. However, in accordance with Article 403, it is decided that the processing enterprise as a permanent organization has not changed the practice of levying enterprise income tax on the processing fee income of the mainland enterprises engaged in contracting and processing materials. This is mainly on account of economic policies, including a series of other factors, therefore, the processing enterprises for processing the product sales profit is temporarily not taxed in the mainland, the mainland but retained in accordance with the provisions of the "arrangements" new consolidated profit tax rights.(two) to determine the issue of the permanent institution of the provision of labour services by the employees of Hongkong enterprises or other personnel employed in the mainland. Hongkong enterprises provide services (including advisory services) for a project in the mainland, and constitute a permanent institution only for a period of twelve months or more than six months in a row. In 1998, the mainland and Hongkong signed the "arrangements", a month in Hongkong to the mainland enterprises to work one day, as to the mainland for a month, in six months time, to determine whether a permanent establishment. But, No. 403 on the new "arrangement" in the interpretation of terms that six months should be based on the company sent its employees for the first time in the mainland project implementation services of the month until the completion of service employees to leave the mainland last month as the calculation period, during this period such as 30 consecutive days without the employees engaged in service activities within the territory, the deductible for a month,according to the calculation of more than 6 months, which constitutes a permanent establishment in the mainland. This explanation makes Hongkong enterprises in the mainland constitute a service type permanent establishment of relatively loose conditions. According to the news, the mainland and Hongkong have signed the new "arrangement" of the second protocol, will determine the labor type permanent establishment of the time threshold statement from "6 months" changed to "183 days"". It can be said that such modifications have further relaxed the conditions for forming a permanent institution of labor service, but also left a larger planning space for taxpayers, and put forward new challenges to tax administration in the mainland.Four, property incomeFor the transfer of the main property is real property shares and other shares transfer gains tax conditions, No. 403 Wen stressed that the concept of "once", it is only when the stock holders of the book value of the company shares during the company had reached more than 50% of the real estate or holders of shares have the other company more than 25% of the shares, at the time of the assignment by the real estate is located or where the company tax. The specific time of new "arrangements" and the protocol of "have" not made clear, mainly in order to prevent the abuse of the new "arrangement", because in the administration practice, we encountered such a situation: a non resident shareholders holding shares of a company in China far exceeds the proportion of over 25%, but in order to avoid tax obligations bear in our country, in the transfer of shares will be made before the shareholding ratio of reduced to 24.99%. dueto China and the Republic of China in the tax agreement between a representation of property income this one does not include "once" concept, our country is unable to transfer shares gains tax. In the new arrangement of property income clause, the introduction of "once" is precisely to prevent such malicious tax planning.Five. Income from employmentAccording to the provisions of the new "arrangements", engaged in non independent personal services for Hongkong residents to meet one of the following three conditions, it shall pay individual income tax in China: one is the recipient in the tax year beginning or ending any twelve months in the mainland continuous or cumulative stay more than 183 days; two is the remuneration from the mainland residents or employers to pay on behalf of the employer; three is the remuneration by the employer on the mainland permanent body burden. Among these three conditions, the 183 day criterion is most likely to be used by taxpayers to avoid the convenient geographical and transportation conditions. Therefore, in order to strengthen this part of the income tax jurisdiction, according to international practice, and the reference is unified with other countries recently signed agreement on the mainland, the new "arrangement" to make new provisions of the judgment standard of 183 days, is the old "arrangement" in the condition of the "calendar year" to "in the tax year beginning or ending any twelve months". Calculated on the basis of this principle,Hongkong residents in the mainland for a period or a total of more than 183 days in any 12 months beginning or end of monthrespectively in the two year, in the mainland to obtain all the work in the two year of income shall be obligated to pay tax in the mainland. Although the method of cross year rolling calculation is more complicated, it can effectively prevent taxpayers from evading the tax obligations of the mainland by manipulating the retention time.Six, independent personal serviceTo engage in independent personal services of Hongkong residents, the new "arrangements" make provisions and other tax agreements: one is the reference OECD new model tax convention, cancel the terms of independent personal services specifically, by defining a new modified "arrangement" third "enterprises", allowing for performing independent personal according to the fixed services, business continuity, and other standards to determine whether it constitutes a permanent establishment. Two is no longer emphasizes professional concept, also is this article not only applies to accountants, lawyers, dentists in the so-called "professional services" of the person, but will be expanded to all individuals engaged in independent personal services, including individual industrial and commercial households. This is also a manifestation of the implementation of the new arrangements for promoting and supporting the Closer Economic Partnership Arrangement between the mainland and Hongkong (CEPA). Three, in accordance with the provisions of the permanent establishment, a resident of Hongkong who has engaged in individual personal services has a permanent establishment in the mainland, and should be taxed in accordance with the personal income tax law of the mainland (rather than the enterprise income tax law).Seven, information exchangeInformation exchange, that is, "intelligence exchange" in general tax treaties". According to the State Administration of Taxation on signing a new "arrangement" leadership, Hongkong will adhere to the word "Information" is translated into "information", and to be translated as "intelligence" is very offensive, fully embodies the attaches great importance to the protection of taxpayers' privacy. Therefore, the mainland tax information exchange and verification of Hongkong, should strictly abide by the "Regulations" of the international exchange of tax information in confidential procedures, to prevent leaks, to ensure that the two information exchange channels are blocked due to confidentiality measures ineffective. In addition, information exchange should be implemented after the new arrangements come into force. The tax information of the previous year may be exchanged between the two places, but the tax adjustment shall apply only to the next year of the effective implementation of the new arrangement.。

国家税务总局关于印发中国、印度尼西亚两国政府避免双重征税协定

乐税智库文档财税法规策划乐税网国家税务总局关于印发中国、印度尼西亚两国政府避免双重征税协定文本并做好执行准备的通知【标签】避免双重征税协定,中印尼西亚两国政府【颁布单位】国家税务总局【文号】国税函﹝2001﹞891号【发文日期】2001-12-07【实施时间】2001-12-07【有效性】全文有效【税种】征收管理各省、自治区、直辖市和计划单列市国家税务局、地方税务局：我国政府和印度尼西亚共和国政府关于对所得避免双重征税和防止偷漏税的协定，已于2001年11月7日在雅加达正式签署。

该协定还有待双方完成各自所需法律程序后生效执行。

现将该协定文本印发给你们，请做好执行前的准备工作。

附件：中华人民共和国政府和印度尼西亚共和国政府关于对所得避免双重征税和防止偷漏税的协定2004-4-30中华人民共和国政府和印度尼西亚共和国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：第一条人的范围本协定适用于缔约国一方或者同时为双方居民的人。

第二条税种范围一、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收，不论其征收方式如何。

二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收，应视为对所得征收的税收。

三、本协定适用的现行税种是：（一）在印度尼西亚：按照一九八四年所得税法征收的所得税（根据一九八三年第七号法修订）。

（以下简称“印度尼西亚税收”）（二）在中国：1.个人所得税；2.外商投资企业和外国企业所得税；3.地方所得税。

（以下简称“中国税收”）四、本协定也适用于本协定签订之日后征收的属于增加或者代替第三款所列现行税种的相同或者实质相似的税收。

缔约国双方主管当局应将各自税法所作的实质变动，在其变动后的适当时间内通知对方。

第三条一般定义一、在本协定中，除上下文另有解释的以外：（一）（1）“印度尼西亚”一语包括印度尼西亚共和国在其法律中所确立的领土，以及根据国际法印度尼西亚共和国拥有主权、主权权利或管辖权的毗连区；（2）“中国”一语包括中华人民共和国在其法律中所确定的领土，以及根据国际法，中华人民共和国拥有主权、主权权利或管辖权的毗连区；（二）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指印度尼西亚或者中国；（三）“税收”一语按照上下文，是指印度尼西亚税收或者中国税收；（四）“人”一语包括个人、公司和其他团体；（五）“公司” 一语是指法人团体或者在税收上视同法人团体的实体；（六）“缔约国一方企业” 和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；（七）“国际运输”一语是指由缔约国一方企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；（八）“国民”一语是指：（1）任何具有缔约国一方国籍的个人；（2）任何按照缔约国一方现行法律建立的法人、合伙企业和团体；（九）“主管当局” 一语是指（1）在印度尼西亚：财政部部长或其授权的代表；（2）在中国：国家税务总局或其授权的代表。

Double Taxation Avoidance Agreements (DTAA) 避免双重征税协议

Double Taxation Avoidance Agreements (DTAA) 避免双重征税协议The Double Tax Avoidance Agreements (DTAA) is essentially bilateral agreements entered into between two countries, in our case, between India and another foreign state. The basic objective is to avoid, taxation of income in both the countries (i.e. Double taxation of same income) and to promote and foster economic trade and investment between the two countries. The advantages of DTAA are as under.The advantage of DTAA are as under,a.Lower Withholding Taxes (Tax Deduction at Source)plete Exemption of Income from Taxesc.Underlying Tax Creditsd.Tax Sparing CreditsThe Provisions of DTAA override the general provisions of taxing statue of a particularcountry. It is now well settled that in India the provisions of the DTAA override theprovisions of the domestic statute. Moreover, with the insertion of Sec.90 (2) in theIndian Income Tax Act, it is clear that assesses has an option of choosing to be governedeither by the provisions of particular DTAA or the provisions of the Income Tax Act,whichever are more beneficial.The Non Resident can certainly take the benefit of the provisions of DTAA entered intobetween India and the country, in which he resides, more particularly in respect ofInterest Income from NRO account, Government securities, Loans, Fixed Deposits withCompanies and dividends etc. This is explained below: -For the Assessment Year 2008-2009,Withholding Tax Rate (TDS) under the Indian Income Tax for Interest Income - 33.99%whereas,Rate of Tax prescribed in the DTAA with the country where Non Resident resides e.g.Singapore - 15%Therefore, chargeable rate will be 15 % (Lower of the Two)Every Non Resident should choose lower of the tax rate prescribed in DTAA with thecountry where he resides and the tax rate prescribed under the Indian tax laws.Double taxation is the systematic imposition of two or more taxes on the same income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes). It refers to taxation by two or more countries of the same income, asset or transaction, for example income paid by an entity of one country to a resident of a different country. The double liability is often mitigated by tax treaties between countries.The term 'double taxation' is additionally used, particularly in the USA, to refer to the fact that corporate profits are taxed and the shareholders of the corporation are (usually) subject to further personal taxation when they receive dividends or distributions of those profits.International double taxation agreementsEuropean Union savings taxationIn the European Union, member states have concluded a multilateral agreement on information exchange. This means that they will each report (to their counterparts in each other jurisdiction) a list of those savers who have claimed exemption from local taxation on grounds of not being a resident of the state where the income arises. These savers should have declared that foreign income in their own country of residence, so any difference suggests tax evasion.(For a transition period, some states have a separate arrangement. They may offer each non-resident account holder the choice of taxation arrangements: either (a) disclosure of information as above, or (b) deduction of local tax on savings interest at source as is the case for residents).Cyprus double tax treatiesCyprus has concluded 34 double tax treaties which apply to 40 countries. The main purpose of these treaties is the avoidance of double taxation on income earned in any of these countries. Under these agreements, a credit is usually allowed against the tax levied by the country in which the taxpayer resides for taxes levied in the other treaty country and as a result the tax payer pays no more than the higher of the two rates. Further, some treaties provide for tax sparing credits whereby the tax credit allowed is not only with respect to tax actually paid in the other treaty country but also from tax which would have been otherwise payable had it not been for incentive measures in that other country which result in exemption or reduction of tax.German taxation avoidanceIf a foreign citizen is in Germany for less than a relevant 183-day period (approximately six months) and is tax resident (i.e., and paying taxes on his or her salary and benefits) elsewhere, then it may be possible to claim tax relief under a particular Double Tax Treaty. The relevant 183 day period is either 183 days in a calendar year or in any period of 12 months, depending upon the particular treaty involved.So, for example, the Double Tax Treaty with the UK looks at a period of 183 days in the German tax year (which is the same as the calendar year); thus, a citizen of the UK could work in Germany from 1 September through the following 31 May (9 months) and then claim to be exempt from German tax (whilst still paying the UK tax).IndiaIndia has comprehensive Double Taxation Avoidance Agreements (DTAA) with 79 countries. This means that there are agreed rates of tax and jurisdiction on specified types of income arising in a country to a tax resident of another country. Under the Income Tax Act 1961 of India, there are two provisions, Section 90 and Section 91, which provide specific relief to taxpayers to save them from double taxation. Section 90 is for taxpayers who have paid the tax to a country with which India has signed DTAA, while Section 91 provides relief to tax payers who have paid tax to a country with which India has not signed a DTAA. Thus, India gives relief to both kinds of taxpayers.A large number of foreign institutional investors who trade on the Indian stock markets operate from Mauritius. According to the tax treaty between India and Mauritius, capital gains arising from the sale of shares are taxable in the country of residence of the shareholder and not in the country of residence of the company whose shares have been sold. Therefore, a company resident in Mauritius selling shares of an Indian company will not pay tax in India. Since there is no capital gains tax in Mauritius, the gain will escape tax altogether.The Indian and Cypriot tax treaty is the only other such Indian treaty to provide for the same beneficial treatment of capital gains.It must be noted that India has and is making attempts to revise both the Mauritius and Cyprus tax treaties to eliminate this favorable treatment of capital gains tax. The Indian governments periodically check for its DTAA with many countries and come up with amendments.United StatesU.S. citizens and resident aliens abroadThe U.S. requires its citizens to file tax returns reporting their earnings wherever they reside. However, there are some measures designed to reduce the international double taxation that results from this requirement.First, an individual who is a bona fide resident of a foreign country or is physically outside the United States for an extended time is entitled to an exclusion (exemption) of part or all of their earned income (i.e. personal service income, as distinguished from income from capital or investments.) That exemption is $91,400 for 2009, pro-rated. (See IRS form 2555.)Second, the United States allows a foreign tax credit by which income taxes paid to foreign countries can be offset against U.S. income tax liability attributable to foreign income. This can be a complex issue that often requires the services of a tax advisor. The foreign tax credit is not allowed for taxes paid on earned income that is excluded underthe rules described in the preceding paragraph (i.e. no double dipping).[edit] Double taxation within the United StatesDouble taxation can also happen within a single country. This typically happens when sub national jurisdictions have taxation powers, and jurisdictions have competing claims. In the United States a person may legally have only a single domicile. However, when a person dies different states may each claim that the person was domiciled in that state. Intangible personal property may then be taxed by each state making a claim. In the absence of specific laws prohibiting multiple taxation, and as long as the total of taxes does not exceed 100% of the value of the tangible personal property, the courts will allow such multiple taxation.[Taxation of corporate dividendsIn the United States, the term "double taxation" is also used by critics to describe dividend taxation.参考资料：/wiki/Double_taxation/tax_dbl.htm/v7428666.htm#/n8136506/n8136593/n8137537/n8687294/index.html /n1057/n3873/n3918/n323624.files/n442040.ppt。

中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定

中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定
中华人民共和国政府和巴巴多斯政府，情愿缔结关于对所得避开双重征税和防止偷漏税的协定，达成协议如下：
第一条人的范围
本协定适用于缔约国一方或者同时为双方居民的人。

其次条税种范围
一、本协定适用于由缔约国一方或其地方当局对所得征收的全部税收，不论其征收方式如何。

二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。

三、本协定适用的现行税种是：
(一)在中国：
1.个人所得税;
2.外商投资企业和外国企业所得税。

(以下简称“中国税收”)
(二)在巴巴多斯：
1.所得税;
2.公司税(包括分支机构利润税和保险费所得税);
3.石油经营收益税。

(以下简称“巴巴多斯税收”)
四、本协定也适用于本协定签订之日后征收的属于增加或者代替现行税种的相同或者实质相像的税收。

缔约国双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。

以上为本篇应用指南部分内容，了解详细内容，请点击下载：
中华人民共和国政府和巴巴多斯政府关于对所得避开双重征税和防止偷漏税的协定。

中国与世界上89个国家签署了相互避免双重征税协议

中国与世界上89个国家签署了相互避免双重征税协议
中国已与世界上89 个国家和地区签署了相互避
免双重征税和防止偷漏税的协定（其中含中央政府与香港特区、澳门特区签署的协定）。

生效协定82个，与香港、澳门签署了避免双重征税安排。

（一）已经生效的82个协定是（依签字顺序）：
日本，美国，法国，英国，比利时，德国，马来西亚，挪威，丹麦，新加坡，芬兰，加拿大，瑞典，新西兰，泰国，意大利，荷兰，捷克斯洛伐克，波兰，澳大利亚，保加利亚，巴基斯坦，科威特，瑞士，塞浦路斯，西班牙，罗马尼亚，奥地利，巴西，蒙古，匈牙利，马耳他，阿联酋，卢森堡，韩国，俄罗斯，巴新，印度，毛里求斯，克罗地亚，白俄罗斯，斯洛文尼亚，以色列，越南，土耳其，乌克兰，亚美尼亚，牙买加，冰岛，立陶宛，拉脱维亚，乌兹别克，孟加拉，南斯拉夫，苏丹，马其顿，埃及，葡萄牙，爱沙尼亚，老挝，塞舌尔，菲律宾，爱尔兰，南非，巴巴
多斯，摩尔多瓦，古巴，委内瑞拉，哈萨克斯坦，印度尼西亚，阿曼，突尼斯，伊朗，巴林，吉尔吉斯，摩洛哥，斯里兰卡，特里尼达和多巴哥，阿尔巴尼亚，阿塞拜疆，格鲁吉亚，墨西哥。

香港、澳门签署了避免双重征税安排均已经生效。

（二）已经正式签署但尚未生效的7个协定是（依签字顺序）：
卡塔尔国，尼泊尔，尼日利亚，希腊，文莱，沙特阿拉伯，阿尔及利亚
来源于：。

国家税务总局关于中、以两国政府避免双重征税协定若干条文解释的通知-国税函发[1995]677号

国家税务总局关于中、以两国政府避免双重征税协定若干条文解释的通知正文：---------------------------------------------------------------------------------------------------------------------------------------------------- 国家税务总局关于中、以两国政府避免双重征税协定若干条文解释的通知（1995年12月28日国税函发[1995]677号）各省、自治区、直辖市和计划单列市国家税务局：我国政府和以色列国政府于1995年4月8日签订的关于对所得和财产避免双重征税和防止偷漏税的协定（以下简称“协定”），将自1996年1月1日起执行。

现对该协定若干条文的解释和执行问题明确如下：一、关于第八条海运和空运及议定书第一条根据协定第八条和议定书第一条的规定，对中、以两国海运、空运企业从事国际运输取得的利润应仅在该企业所在国征税；对以色列国海运、空运企业从事国际运输取得的收入，我国应免征营业税，对我国海运、空运企业从事国际运输取得的收入，因以色列国按其现行税法规定不征收类似我国营业税的间接税，据此，以方在议定书中作出承诺，免征以后可能征收的任何类似我国营业税的税收。

二、关于第十一条利息协定第二款规定了7％和10％两项限制税率，分别适用于银行或金融机构取得的利息和其它情况下取得的利息。

主要是因为中、以两国金融体制不同，而未规定对有关银行或金融机构取得的利息免税的条文，为兼顾双方利益而作出的。

在实际执行中应注意区别为银行或金融机构取得的利息和在其它情况下取得的利息，分别适用上述不同的限制税率。

三、关于第二十条教师和研究人员该条第一款所述“该缔约国一方应自其第一次到达之日起，两年内免予征税”。

是指对停留不超过两年的个人给予免税待遇，超过两年的，应对第三年起取得的报酬征税。

四、关于议定书第三条以色列国税法规定，对外国公司、企业设在以色列的分公司（常设机构）取得的税后利润汇出以色列时，将视同股息予以征税。

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CHINA *Agreement for avoidance of double taxation of income and the prevention of fiscal evasion with ChinaWhereas the annexed Agreement between the Government of the Republic of India and the Government of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 21st day of November, 1994 after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with Article 28 of the said Agreement;Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India.Notification : No. GSR 331(E), dated 5-4-1995.ANNEXUREAGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOMEThe Government of the Republic of India and the Government of the People's Republic of China, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows :___________________________* See also Instruction No. 1947, dated 27-4-1998.ARTICLE 1PERSONAL SCOPEThis Agreement shall apply to persons who are residents of one or both of the Contracting States.ARTICLE 2TAXES COVERED1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income, all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.3. The existing taxes to which the Agreement shall apply are :(a)in China :(i)the individual income-tax;(ii)the income-tax for enterprises with foreign investment and foreign enterprises;(iii)the local income-tax;(hereinafter referred to as "Chinese Tax").(b)in India;the income-tax including any surcharge thereon;(hereinafter referred to as "Indian Tax").4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature ofthis Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.ARTICLE 3GENERAL DEFINITIONS1. For the purposes of this Agreement, unless the context otherwise requires,—(a)the term "China" means the People's Republic of China; when used in geographical sense means all theterritory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating totaxation apply, and any area beyond its territorial sea, within which the People's Republic of China hassovereign rights of exploration for any exploitation of resources of the sea-bed and its sub-soil andsuperjacent water resources in accordance with international law;(b)the term "India" means the territory of the Republic of India and includes the territorial sea and airspaceabove it, as well as any other maritime zone in which India has sovereign rights, other rights andjurisdictions, according to the Indian law and in accordance with international law;(c)the terms "a Contracting State" and "the other Contracting State" mean China or India as the contextrequires;(d)the term "tax" means Chinese tax or Indian tax, as the context requires;(e)the term "person" includes an individual, a company and any other entity which is treated as a taxable unitunder the taxation laws in force in the respective Contracting States;(f)the term "company" means any body corporate or any entity which is treated as a body corporate for taxpurposes;(g)the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean,respectively, and enterprise carried on by a resident of a Contracting State and an enterprise carried on by aresident of the other Contracting State;(h)the term "nationals" means any individual possessing the nationality of a Contracting State and any legalperson, partnership or association deriving its status from the laws in force in the Contracting State;(i)the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which is aresident of a Contracting State, except when the ship or aircraft is operated solely between places in the otherContracting State;(j)the term "competent authority" means, in the case of China, the State Administration of Taxation or its authorized representative, and in the case of India, the Central Government in the Ministry of Finance(Department of Revenue) or their authorized representative.2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.ARTICLE 4RESIDENT1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows :(a)He shall be deemed to be a resident of the Contracting State in which he has a permanent home available tohim; if he has a permanent home available to him in both Contracting States, he shall be deemed to be aresident of the Contracting State with which his personal and economic relations are closer (centre of vitalinterests);(b)If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanenthome available to him in either Contracting State, he shall be deemed to be a resident of the State in whichhe has an habitual abode;(c)If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be aresident of the Contracting State of which he is a national;(d)If he is a national of both Contracting States or of neither of them, the competent authorities of theContracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its head office is situated.ARTICLE 5PERMANENT ESTABLISHMENT1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2. The term "permanent establishment" includes especially :(a) a place of management;(b) a branch;(c)an office;(d) a factory;(e) a workshop;(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;(g) a warehouse, in relation to a person providing storage facilities for others;(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;(i)an installation or structure used for the exploration or exploitation of natural resources, but only if so used fora period of more than 183 days;(j) a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any)continue for a period of more than 183 days;(k)the furnishing of services other than technical services as defined in Article 12 (Royalties and Fees for Technical Services), by an enterprise of a Contracting State through employees or other personnel in theother Contracting State, but only if activities of that nature continue within that other Contracting State for aperiod or periods aggregating more than 183 days.3. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include :(a)the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belongingto the enterprise;(b)the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose ofstorage, display or delivery;(c)the maintenance of a sock of goods or merchandise belonging to the enterprise solely for the purpose ofprocessing by another enterprise;(d)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise orof collecting information, for the enterprise;(e)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, anyother activity of a preparatory or auxiliary character.4. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom the provisions of paragraph 5 apply - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, has and habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for theenterprise, unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.5. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.6. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.ARTICLE 6INCOME FROM IMMOVABLE PROPERTY1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other Contracting State.2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.ARTICLE 7BUSINESS PROFITS1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is directly or indirectly attributable to that permanent establishment.The provisions of this paragraph shall, however, not apply if the enterprise proves that the above activities could not have been undertaken by the permanent establishment or have no relation with the permanent establishment.2.Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it isa permanent establishment.3. Insofar as the tax law of a Contracting State provides with respect to a specific business activity that the profits to be attributed to a permanent establishment are to be determined on the basis of a deemed profit, nothing in paragraph 2 shall preclude that Contracting State from applying those provisions of its law, provided that the result is in accordance with the principles contained in this Article.4. In determining the profits of a permanent establishment, there shall be allowed as deduction expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere in accordance with the provisions of tax law of that Contracting State.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.ARTICLE 8SHIPPING AND AIR TRANSPORT1. Profits derived by an enterprise which is a resident of a Contracting State from the operation by that enterprise of ships or aircraft in international traffic shall be taxable only in that Contracting State.2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall mean profits derived by an enterprise described in paragraph 1 from the transportation by sea or air respectively of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of ships or aircraft including :(a)the sale of tickets for such transportation ;(b)the rental of ships or aircraft connected with such transportation; and(c)income from use, maintenance, or rental of containers (including trailers, barges, and related equipment forthe transport of containers) operated in international traffic.3. For the purposes of this Article, interest on funds directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits described in this Article, and the provisions of Article 11 (interest) shall not apply in relation to such interest.4. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.ARTICLE 9ASSOCIATED ENTERPRISES1. Where—(a)an enterprise of a Contracting State participates directly or indirectly in the management, control or capital ofan enterprise of the other Contracting State, or(b)the same persons participate directly or indirectly in the management, control or capital of an enterprise of aContracting State and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by the reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.ARTICLE 10DIVIDENDS1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State, may be taxed in that other Contracting State.2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3. The term "dividends" as used in this Article means income from shares, or other rights, not being debt claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that either Contracting State independent personal services from a fixedbase situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base, in such case the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State.ARTICLE 11INTEREST1.Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.2.However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State, a political sub-division, a local authority and the Central Bank thereof or any financial institution wholly owned by that Government, or by any other resident of that other Contracting State with respect to debt claims indirectly financed by the Government of that other Contracting State, a political sub-division, a local authority, and the Central Bank thereof or any financial institution wholly owned by that Government shall be exempt from tax in the first-mentioned Contracting State.4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from Government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.6. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a political sub-division, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base. Then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.ARTICLE 12ROYALTIES AND FEES FOR TECHNICAL SERVICES1. Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.2. However, such royalties or fees for technical services may also be taxed in the Contracting State in which they arise, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services.3. The term "royalties" as used in this Article means payment of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.4. The term "fees for technical services" as used in this Article means any payment for the provision of services of managerial, technical or consultancy nature by a resident of a Contracting State in the other Contracting State, but does not include payment for activities mentioned in paragraph 2(k) of Article 5 and Article 15 of the Agreement.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for the technical services are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.6. Royalties or fees for technical services shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a political sub-division, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the royalties or fees for technical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties or fees for technical services was incurred, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.ARTICLE 13CAPITAL GAINS1.Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.2.Gains from the alienation of movable property forming part of business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State.3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State of which the alienator is a resident.4.Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State.5. Gains from the alienation of any property other than that referred to in the preceding paragraphs of this Article, arising in a Contracting State, may be taxed in that Contracting State.ARTICLE 14INDEPENDENT PERSONAL SERVICES1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State :(a)if he has a fixed base regularly available to him in the other Contracting State for the purpose of performinghis activities; in that case, only so much of the income as is attributable to that fixed base may be taxed inthat other Contracting State;(b)if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in thetaxable year concerned; in that case, only so much of the income as is derived from his activities performedin that other Contracting State may be taxed in that other Contracting State.2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.。