【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4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] 4.Where enterprises from different jurisdictions have agreed tooperate ships or aircraft in international traffic through abusiness consortium, the provisions of this Article shall app-ly only to such proportion of the profits as corresponds tothe participation held in that consortium by an enterprise ofa territory. Article 9 Associated Enterprises 1.Where a) an enterprise of a territory participates directly or indi-rectly in the management, control or capital of an enterpr-ise of the other territory, or b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a terri-tory and an enterprise of the other territory, and in eith-er case conditions are made or imposed between the two ent-erprises 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, byreason of those conditions, have not so accrued, may be in-cluded in the profits of that enterprise and taxed accordi-ngly. 2.Where a territory includes in the profits of an enterprise ofthat territory - and taxes accordingly - profits on which anenterprise of the other territory has been charged to tax inthat other territory and the profits so included are profitswhich would have accrued to the enterprise of the first-menti-oned territory if the conditions made between the two enterpr-ises had been those which would have been made between indepe-ndent enterprises, then that other territory shall make an ap-propriate adjustment to the amount of the tax charged thereinon those profits. In determining such adjustment, due regardshall be had to the other provisions of this Agreement and thecompetent authorities of the territories shall if necessaryconsult each other. Article 10 Dividends l.Dividends paid by a company which is a resident of a territoryto a resident of the other territory may be taxed in that oth-er territory. 2.However, such dividends may also be taxed in the territory ofwhich the company paying the dividends is a resident and acco-rding to the laws in force of that territory, but if the bene-ficial owner of the dividends is a resident of the other terr-itory the tax so charged shall not exceed 10 per cent of thegross amount of the dividends. The competent authorities of the territories shall by mutualagreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company inrespect of the profits out of which the dividends are paid.3.The term “dividends” as used in this Article means incomefrom shares or other rights, not being debt-claims, participa-ting in profits, as well as income from other corporate rightswhich is subjected to the same taxation treatment as incomefrom shares by the laws of the territory of which the companymaking the distribution is a resident. 4.The provisions of paragraphs l and 2 shall not apply if thebeneficial owner of the dividends, being a resident of a terr-itory, carries on business in the other territory of which thecompany paying the dividends is a resident, through a permane-nt establishment situated therein, and the holding in respectof which the dividends are paid is effectively connected withsuch permanent establishment. In such case the provisions ofArticle 7 shall apply. 5.Where a company which is a resident of a territory derives pr-ofits or income from the other territory, that other territorymay not impose any tax on the dividends paid by the company,except insofar as such dividends are paid to a resident of th-at other territory or insofar as the holding in respect of wh-ich the dividends are paid is effectively connected with a pe-rmanent establishment situated in that other territory, norsubject the company's undistributed profits to a tax on thecompany's undistributed profits, even if the dividends paid orthe undistributed profits consist wholly or partly of profitsor income arising in such other territory. Article 11 Interest l.Interest arising in a territory and paid to a resident of theother territory may be taxed in that other territory. 2.However, such interest may also be taxed in the territory inwhich it arises and according to the laws in force of that te-rritory, but if the beneficial owner of the interest is a res-ident of the other territory, the tax so charged shall not ex-ceed 10 per cent of the gross amount of the interest. The competent authorities of the territories shall by mutualagreement settle the mode of application of these limitations.3.Notwithstanding the provisions of paragraph 2, tax shall notbe charged on the gross amount of the interest if the benefic-ial owner is a public institution (including a central bank)in a territory or any agency (including a financial instituti-on) owned or controlled by an authority administering a terri-tory. 4.The term “interest” as used in this Article means income fr-om debt-claims of every kind, whether or not secured by mortg-age and whether or not carrying a right to participate in thedebtor's profits, and in particular, income from public secur-ities and income from bonds or debentures, including premiumsand prizes attaching to such securities, bonds or debentures.Penalty charges for late payment shall not be regarded as int-erest for the purpose of this Article. |
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