【法规名称】
【颁布时间】 2005-08-30
【效力属性】 有效
【法规编号】 34666 什么是编号？
【正 文】
AGREEMENT BETWEEN THE TAIPEI REPRESENTATIVE OFFICE IN DENMARK AND THE DANISH TRADE ORGANISATIONS’ TAIPEI OFFICE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
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1 AGREEMENT BETWEEN THE TAIPEI REPRESENTATIVE OFFICE IN DENMARKAND THE DANISH TRADE ORGANISATIONS’ TAIPEI OFFICE FOR THE AVOI-DANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOME Desiring to conclude an Agreement for the avoidance of doubletaxation and the prevention of fiscal evasion with respect totaxes on income for the purpose of maintaining and promoting bi-lateral economic and commercial relations, Have agreed as follows: Article 1 Persons Covered This Agreement shall apply to persons who are residents of oneor both of the territories. Article 2 Taxes Covered 1.The existing taxes to which this Agreement shall apply are:a) In the territory where the taxation laws administered by theDanish Ministry of Taxation (Skatteministeriet) are applied:(i) the income tax to the State (indkomstskatten til staten); (ii) the income tax to the municipalities (den kommunale indkomstskat); (iii) the income tax to the county municipalities (den amtskommunale indkomstskat). b) In the territory where the taxation laws administered by theTaxation Agency, Ministry of Finance in Taipei are applied:(i) the profit-seeking enterprise income tax; and (ii) the individual consolidated income tax; including the surcharges levied thereon. 2.The Agreement shall apply also to any identical or substantia-lly similar taxes that are imposed after the date of signatureof the Agreement in addition to, or in place of, the existingtaxes.The competent authorities of the territories shall no-tify each other of any significant changes which have been ma-de in the taxation laws of the respective territories. Article 3 General Definitions 1.For the purposes of this Agreement, unless the context otherw-ise requires: a) the term “territory” means the territory referred to insubparagraphs 1 a) or 1 b) of Article 2, as the context req-uires, and “the other territory” and “territories” shallbe construed accordingly; b) the term “person” includes an individual, a company andany other body of persons; c) the term “company” means any body corporate or any entitythat is -treated as a body corporate for tax purposes; d) the term “enterprise” applies to the carrying on of anybusiness; e) the terms “enterprise of a territory” and “enterprise ofthe other territory” mean respectively an enterprise carri-ed on by a resident of a territory and an enterprise carriedon by a resident of the other territory; f) the term “international traffic” means any transport by aship or aircraftoperated by an enterprise of a territory,except when the ship or aircraft is operated solely betweenplaces in the other territory; g) the term “competent authority” means: (i) in the territory where the taxation laws administered bythe Danish Ministry of Taxation are applied: The Central Customs and Tax Administration (Told- og Skattestyrelsen);(ii) in the territory where the taxation laws administered bythe Taxation Agency, Ministry of Finance in Taipei are applied: Director-General of the Taxation Agency or his authorised representative; h) the term “business” includes the performance of professio-nal services and of other activities of an independent char-acter. 2.As regards the application of the Agreement at any time in aterritory, any term not defined therein shall, unless the con-text otherwise requires, have the meaning that it has at thattime under the law of that territory for the purposes of thetaxes to which the Agreement applies, any meaning under theapplicable tax laws of that territory prevailing over a meani-ng given to the term under other laws of that territory. Article 4 Resident 1.For the purposes of this Agreement, the term “resident of aterritory” means any person who, under the laws of that terr-itory, is liable to tax therein by reason of his domicile, re-sidence, place of incorporation, place of management or anyother criterion of a similar nature, and also includes the au-thority administering a territory and any subdivision or localauthority thereof. 2.A person is not a resident of a territory for the purposes ofthis Agreement if that person is liable to taxation in thatterritory in respect only of income from sources in that terr-itory, provided that this paragraph shall not apply to indivi-duals who are residents of the territory referred to in subpa-ragraph 1 b) of Article 2, as long as resident individuals aretaxed only in respect of income from sources in that territory. 3.Where by reason of the provisions of paragraph l an individualis a resident of both territories, then his status shall bedetermined as follows: a) he shall be deemed to be a resident only of the territory inwhich he has a permanent home available to him; if he has apermanent home available to him in both territories, he sha-ll be deemed to be a resident only of the territory with wh-ich his personal and economic relations are closer (centreof vital interests); |
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