【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9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] 5.In no case shall the provisions of paragraph 3 be construed topermit a territory to decline to supply information solelybecause the information is held by a bank, other financialinstitution, nominee or person acting in an agency or a fidu-ciary capacity or relates to ownership interests in a person.Article 25 Assistance in the Collection of Taxes 1.Each of the territories shall endeavor to collect, as if itwere its own tax, any tax referred to in Article 2, which hasbeen imposed by the other territory and the collection of whi-ch is necessary to ensure that any exemption or reduction oftax granted under this Agreement by that other territory shallnot be enjoyed by persons not entitled to such benefits. 2.In no case shall the provisions of this Article be construedso 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 carry out measures which would be contrary to public pol-icy (ordre public); c) to provide assistance if the other territory has not pursuedall reasonable measures of collection or conservancy, as thecase may be, available under its laws or administrative pra-ctice; d) to provide assistance in those cases where the administrati-ve burden for that territory is clearly disproportionate tothe benefits to be derived by the other territory. Article 26 Limitation of Benefits 1.Notwithstanding any other provisions of this Agreement, wherea) a company that is a resident of a territory derives its inc-ome primarily from outside that territory (i) from activities such as banking, financing or insurance;or (ii) from being the headquarters, co-ordination centre or sim-ilar entity providing administrative services or other support to a group of companies which carry on business primarily outside the first-mentioned territory; and b) except for the application of the method of elimination ofdouble taxation normally applied by that territory, such in-come would bear a significantly lower tax under the laws ofthat territory than income from similar activities carriedout within that territory or from being the headquarters, co-ordination centre or similar entity providing administrati-ve services or other support to a group of companies whichcarry on business in that territory, as the case may be, any provisions of this Agreement conferring an exemption orreduction of tax shall not apply to the interest or royalti-es derived by such company. 2.Notwithstanding the provisions of Article 10, Article 11 andArticle 12, a territory may tax in accordance with the applic-able tax laws of that territory, dividends, interest and roya-lties paid by a company which is a resident of that territoryto a company, trust or partnership or any other legal person,which is a resident of the other territory, where a) more than 50 per cent of the capital or votes in the company, trust or partners-hip or any other legal person receivingthe dividends, interest or royalties is owned or controlleddirectly or indirectly by a person or by associated compani-es, trusts or partnerships or any other legal persons not being residents of one of the territories or of the EuropeanUnion or the European Economic Area, and b) the dividends, interest or royalties would not have been su-bject to a reduced tax rate or tax exemption in the territo-ry in which they arise under the provisions of any double taxation agreement or other agreement concluded between thatterritory and other territories or jurisdictions, if paid directly from the company of the first mentioned territoryto any person or associated companies, trusts or partnershi-ps or any other legal persons which directly or indirectlyparticipate in the ownership or control of the company to which the dividends, interest or royalties are paid. 3.Notwithstanding the provisions of any other Article of thisAgreement, a resident of a territory shall not receive the be-nefit of any reduction in or exemption from tax provided forin the Agreement by the other territory if the main purpose orone of the main purposes of such resident or a person connect-ed with such resident was to obtain the benefits of this Agre-ement. 4.For the purposes of this Article the term “associated compan-ies, trusts or partnerships or any other legal persons” meanscompanies, trusts or partnerships or any other legal personsin which the same persons participate directly or indirectlyin the management, control or capital. Article 27 Entry into Force 1.The Danish Trade Organisations’ Taipei Office and the TaipeiRepresentative Office in Denmark shall notify each other inwriting that the legal requirements for the entry into forceof this Agreement in their respective territories have beencomplied with. 2.The Agreement shall enter into force on the date of the laterof the notifications refer-red to in paragraph l and its prov-isions shall have effect: a) in respect of taxes due or withheld at source, on income cr-edited or payable on or after January 1 of the year next fo-llowing the year in which the Agreement entersinto force;b) in respect of other taxes charged, on income of taxable per-iods beginning on or after January 1 of the year next follo-wing the year in which the Agreement enters into force. |
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