【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5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
|
[接上页] 5.The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the interest, being a resident of a terri-tory, carries on business in the other territory in which theinterest arises, through a permanent establishment situatedtherein, and the debt-claim in respect of which the interestis paid is effectively connected with such permanent establis-hment.In such case the provisions of Article 7 shall apply.6.Interest shall be deemed to arise in a territory when the pay-er is a resident of that territory.Where, however, the pers-on paying the interest, whether he is a resident of a territo-ry or not, has in a territory a permanent establishment in co-nnection with which the indebtedness on which the interest ispaid was incurred, and such interest is borne by such permane-nt establishment, then such interest shall be deemed to arisein the territory in which the permanent establishment is situ-ated. 7.Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and some oth-er person, the amount of the interest, having regard to thedebt-claim for which it is paid, exceeds the amount which wou-ld have been agreed upon by the payer and the beneficial ownerin the absence of such relationship, the provisions of thisArticle shall apply only to the last-mentioned amount.In su-ch case, the excess part of the payments shall remain taxableaccording to the laws of each territory, due regard being hadto the other provisions of this Agreement. Article 12 Royalties l.Royalties arising in a territory and paid to a resident ofthe other territory may be taxed in that other territory. 2.However, such royalties may also be taxed in the territory inwhich they arise and according to the laws in force of thatterritory, but if the beneficial owner of the royalties is aresident of the other territory, the tax so charged shall notexceed 10 per cent of the gross amount of the royalties. The competent authorities of the territories shall by mutualagreement settle the mode of application of these limitations.3.The term “royalties” as used in this Article means paymentsof any kind received as a consideration for the use of, or theright to use, any copyright of literary, artistic or scientif-ic work including cinematograph films, any patent, trade mark,design or model, plan, secret formula or process, or for info-rmation concerning industrial, commercial or scientific exper-ience.Subject to the provisions of Article 16, the term “royalties” shall also include payments of any kind for theuse or the right to use a person’s name, picture or any othersimilar personality rights as well as films or tapes of enter-tainers’ or sportsmen’s performances used for radio or tele-vision broadcasting. 4.The provisions of paragraphs l and 2 shall not apply if thebeneficial owner of the royalties, being a resident of a terr-itory, carries on business in the other territory in which theroyalties arise, through a permanent establishment situatedtherein, and the right or property in respect of which the ro-yalties are paid is effectively connected with such permanentestablishment.In such case the provisions of Article 7 shallapply. 5.Royalties shall be deemed to arise in a territory when the pa-yer is a resident of that territory.Where, however, the per-son paying the royalties, whether he is a resident of a terri-tory or not, has in a territory a permanent establishment inconnection with which the liability to pay the royalties wasincurred, and such royalties are borne by such permanent esta-blishment, then such royalties shall be deemed to arise in theterritory in which the permanent establishment is situated.6.Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and some oth-er person, the amount of the royalties, having regard to theuse, right or information for which they are paid, exceeds theamount which would have been agreed upon by the payer and thebeneficial owner in the absence of such relationship, the pro-visions of this Article shall apply only to the last-mentionedamount.In such case, the excess part of the payments shallremain taxable according to the laws of each territory, dueregard being had to the other provisions of this Agreement.Article 13 Capital Gains 1.Gains derived by a resident of a territory from the alienationof immovable property referred to in Article 6 and situatedin the other territory may be taxed in that other territory.2.Gains from the alienation of movable property forming part ofthe business property of a permanent establishment which anenterprise of a territory has in the other territory, includi-ng such gains from the alienation of such a permanent establi-shment (alone or with the whole enterprise), may be taxed inthat other territory. 3.Gains derived by an enterprise of a territory from the aliena-tion of ships or aircraft operated in international traffic ormovable property pertaining to the operation of such ships oraircraft, shall be taxable only in that territory. |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！