【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8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] 2.The taxation on a permanent establishment which an enterpriseof a territory has in the other territory shall not be lessfavourably levied in that other territory than the taxationlevied on enterprises of that other territory carrying on thesame activities.This provision shall not be construed as ob-liging a territory to grant to residents of the other territo-ry any personal allowances, reliefs and reductions for taxati-on purposes on account of civil status or family responsibili-ties which it grants to its own residents. 3.Except where the provisions of paragraph l of Article 9, para-graph 7 of Article 11, or paragraph 6 of Article 12, apply,interest, royalties and other disbursements paid by an enterp-rise of a territory to a resident of the other territory shall, for the purpose of determining the taxable profits of suchan enterprise, be deductible under the same conditions as ifthey had been paid to a resident of the first-mentioned terri-tory. 4.Enterprises of a territory, the capital of which is wholly orpartly owned or controlled, directly or indirectly, by one ormore residents of the other territory, shall not be subjectedin the first-mentioned territory to any taxation or any requi-rement connected therewith which is other or more burdensomethan the taxation and connected requirements to which othersimilar enterprises of the first-mentioned territory are ormay be subjected. 5.The provisions of this Article shall apply to taxes which arethe subject of this Agreement. Article 23 Mutual Agreement Procedure 1.Where a person considers that the actions of the authoritiesof one or both of the territories result or will result forhim in taxation not in accordance with the provisions of thisAgreement, he may, irrespective of the remedies provided bythe domestic law of those territories, present his case to thecompetent authority of the territory of which he is a residentor, if his case comes under paragraph l of Article 22, to thatof the territory of which he is a national. The case must bepresented within three years from the first notification ofthe action resulting in taxation not in accordance with theprovisions of the Agreement. 2.The competent authority shall endeavour, if the objection app-ears to it to be justified and if it is not itself able to ar-rive at a satisfactory solution, to resolve the case by mutualagreement with the competent authority of the other territory,with a view to the avoidance of taxation which is not in acco-rdance with the Agreement. Any agreement reached shall be imp-lemented notwithstanding any time limits in the domestic lawof the territories. 3.The competent authorities of the territories shall endeavourto resolve by mutual agreement any difficulties or doubts ari-sing as to the interpretation or application of the Agreement.They may also consult together for the elimination of doubletaxation in cases not provided for in the Agreement. 4.The competent authorities of the territories may communicatewith each other directly, including through a joint commissionconsisting of themselves or their representatives, for the pu-rpose of reaching an agreement in the sense of the precedingparagraphs. Article 24 Exchange of Information 1.The competent authorities of the territories shall exchangesuch information as is forseeably relevant for carrying outthe provisions of this Agreement or to the administration orenforcement of the domestic laws concerning taxes of every ki-nd and description imposed on behalf of the territories, ortheir subdivisions or local authorities, insofar as the taxat-ion thereunder is not contrary to the Agreement. The exchangeof information is not restricted by Articles l and 2. 2.Any information received under paragraph 1 by a territory sha-ll be treated as secret in the same manner as information obt-ained under the domestic laws of that territory and shall bedisclosed only to persons or authorities (including courts andadministrative bodies) concerned with the assessment or colle-ction of, the enforcement or prosecution in respect of, the d-etermination of appeals in relation to the taxes referred toin paragraph 1, or the oversight of the above.Such personsor authorities shall use the information only for such purpos-es.They may disclose the information in public court procee-dings or in judicial decisions. 3.In no case shall the provisions of paragraphs l and 2 be cons-trued so as to impose on a territory the obligation: a) to carry out administrative measures at variance with thelaws and administrative practice of that or of the other te-rritory; b) to supply information which is not obtainable under the lawsor in the normal course of the administration of that or ofthe other territory; c) to supply information which would disclose any trade, busin-ess, industrial, commercial or professional secret or tradeprocess, or information, the disclosure of which would be contrary to public policy (ordre public). 4.If information is requested by a territory in accordance withthis Article, the other territory shall use its informationgathering measures to obtain the requested information, eventhough that other territory may not need such information forits own tax purposes.The obligation contained in the preced-ing sentence is subject to the limitations of paragraph 3 exc-ept where such limitations would preclude a territory from su-pplying information solely because it has no domestic tax int-erest in such information. |
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