【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3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] 8.An enterprise shall not be deemed to have a permanent establi-shment in a territory merely because it carries on business inthat territory through a broker, general commission agent orany other agent of an independent status, provided that suchpersons are acting in the ordinary course of their business.9.The fact that a company which is a resident of a territory co-ntrols or is controlled by a company which is a resident ofthe other territory, or which carries on business in that oth-er territory (whether through a permanent establishment or ot-herwise), shall not of itself constitute either company a per-manent establishment of the other. Article 6 Income from Immovable Property 1.Income derived by a resident of a territory from immovable pr-operty (including income from agriculture or forestry) situat-ed in the other territory may be taxed in that other territory. 2.The term “immovable property” shall have the meaning whichit has under the law of the territory in which the property inquestion is situated.The term shall in any case include pro-perty accessory to immovable property, livestock and equipmentused in agriculture and forestry, rights to which the provisi-ons of general law respecting landed property apply, usufructof immovable property and rights to variable or fixed paymentsas consideration for the working of, or the right to work, mi-neral deposits, sources and other natural resources; ships,boats and aircraft shall not be regarded as immovable property. 3.The provisions of paragraph l shall apply to income derivedfrom the direct use, letting, or use in any other form of imm-ovable property. 4.The provisions of paragraphs l and 3 shall also apply to theincome from immovable property of an enterprise. Article 7 Business Profits 1.The profits of an enterprise of a territory shall be taxableonly in that territory unless the enterprise carries on busin-ess in the other territory through a permanent establishmentsituated therein.If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in theother territory but only so much of them as is attributable tothat permanent establishment. 2.Subject to the provisions of paragraph 3, where an enterpriseof a territory carries on business in the other territory thr-ough a permanent establishment situated therein, there shallin each territory be attributed to that permanent establishme-nt the profits which it might be expected to make if it were adistinct and separate enterprise engaged in the same or simil-ar activities under the same or similar conditions and dealingwholly independently with the enterprise of which it is a per-manent establishment. 3.In determining the profits of a permanent establishment, thereshall be allowed as deductions expenses which are incurred forthe purposes of the permanent establishment, including execut-ive and general administrative expenses so incurred, whetherin the territory in which the permanent establishment is situ-ated or elsewhere. 4.Insofar as it has been customary in a territory to determinethe profits to be attributed to a permanent establishment onthe basis of an apportionment of the total profits of the ent-erprise to its various parts, nothing in paragraph 2 shall pr-eclude that territory from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the resultshall be in accordance with the principles contained in thisArticle. 5.No profits shall be attributed to a permanent establishment byreason of the mere purchase by that permanent establishment ofgoods or merchandise for the enterprise. 6.For the purposes of the preceding paragraphs, the profits tobe attributed to the permanent establishment shall be determi-ned by the same method year by year unless there is good andsufficient reason to the contrary. 7.Where profits include items of income which are dealt with se-parately in other Articles of this Agreement, then the provis-ions of those Articles shall not be affected by the provisionsof this Article. Article 8 Shipping and Air Transport 1.Profits derived by an enterprise of a territory from the oper-ation of ships or aircraft in international traffic shall betaxable only in that territory. 2.For the purposes of this Article, profits from the operationof ships or aircraft in international traffic include: a) profits from the rental on a full (time or voyage) basis ora bareboat basis of ships or aircraft; and b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transportof containers) used for the transport of goods or merchandi-se; where such rental or such use, maintenance or rental, as thecase may be, is incidental to the operation of ships or aircr-aft in international traffic. 3.The provisions of paragraphs 1 and 2 shall also apply to prof-its from the participation in a pool, a joint business or aninternational operating agency. |
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