【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】
第2页 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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[接上页] b) if the territory in which he has his centre of vital intere-sts cannot be determined, or if he has not a permanent homeavailable to him in either territory, he shall be deemed tobe a resident only of the territory in which he has an habi-tual abode; c) if he has an habitual abode in both territories or in neith-er of them, he shall be deemed to be a resident only of theterritory in which he is a national under laws in force ofthat territory; d) if he is a national as referred to under subparagraph c) ab-ove in both territories or in neither of them, the competentauthorities of the territories shall settle the question bymutual agreement. 4.A legal person, a fund or other entity which is established ina territory under the laws in force in that territory with thepurpose of providing pensions or other similar benefits to in-dividuals, and which is generally tax exempt in that territory, shall be deemed to be a resident of that territory for thepurposes of this Agreement. 5.Where by reason of the provisions of paragraph l a person oth-er than an individual is a resident of both territories, thenit shall be deemed to be a resident only of the territory inwhich its place of effective management is situated. Article 5 Permanent Establishment 1.For the purposes of this Agreement, the term “permanent esta-blishment” means a fixed place of business through which thebusiness 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 ofextraction of natural resources. 3.A building site or construction or installation project const-itutes a permanent establishment only if it lasts more thansix months. 4.An enterprise of a territory shall be deemed to have a perman-ent establishment in the other territory if: a) an installation or drilling rig or ship used for the explor-ation of natural resources lasts more than six months; b) it carries on supervisory activities for more than six mont-hs in connection with a building site or construction or in-stallation project which is being undertaken in the other territory; c) it furnishes services, including consultancy services, thro-ugh employees or other personnel or persons engaged by theenterprise for such purpose, but only where activities of that nature continue for the same or a connected project, for a period or periods aggregating more than six months wi-thin any twelve month period. 5.For the purposes of determining the duration of activities un-der paragraphs 3 and 4, the period during which activities arecarried on in a territory by an enterprise associated with an-other enterprise shall be aggregated with the period duringwhich activities are carried on by the enterprise with whichit is associated if the first-mentioned activities are connec-ted with the activities carried on in that territory by thelast-mentioned enterprise, provided that any period during wh-ich two or more associated enterprises are carrying on concur-rent activities is counted only once. An enterprise shall bedeemed to be associated with another enterprise if one is con-trolled directly or indirectly by the other, or if both arecontrolled directly or indirectly by a third person or persons. 6.Notwithstanding the preceding provisions of this Article, theterm “permanent establishment” shall be deemed not to inclu-de: a) the use of facilities solely for the purpose of storage, di-splay or delivery of goods or merchandise belonging to theenterprise; b) the maintenance of a stock of goods or merchandise belongingto the enterprise solely for the purpose of storage, displayor delivery; c) the maintenance of a stock of goods or merchandise belongingto the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for thepurpose of purchasing goods or merchandise or of collectinginformation, for the enterprise; e) the maintenance of a fixed place of business solely for thepurpose of carrying on, for the enterprise, any other activ-ity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for anycombination of activities mentioned in subparagraphs a) to e) provided that the overall activity of the fixed place ofbusiness resulting from this combination is of a preparatoryor auxiliary character. 7.Notwithstanding the provisions of paragraphs l and 2, where aperson - other than an agent of an independent status to whomparagraph 8 applies - is acting on behalf of an enterprise andhas, and habitually exercises, in a territory an authority toconclude contracts in the name of the enterprise, that enterp-rise shall be deemed to have a permanent establishment in thatterritory in respect of any activities which that person unde-rtakes for the enterprise, unless the activities of such pers-on are limited to those mentioned in paragraph 6 which, if ex-ercised through a fixed place of business, would not make thisfixed place of business a permanent establishment under theprovisions of that paragraph. |
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