【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
AGREEMENT BETWEEN THE TAIPEI REPRESENTATIVE OFFICE IN BELGIUM AND THE BELGIAN OFFICE, TAIPEI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
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1 AGREEMENT BETWEEN THE TAIPEI REPRESENTATIVE OFFICE IN BELGIUMAND THE BELGIAN OFFICE, TAIPEI FOR THE AVOIDANCE OF DOUBLE TAXA-TION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXESON INCOME DESIRING to conclude an Agreement for the avoidance of doubletaxation and the prevention of fiscal evasion with respect totaxes on income for the purpose of further friendship, cooperat-ion and investment, Have agreed as follows: CHAPTER I. - SCOPE OF THE AGREEMENT Article 1 Persons covered This Agreement shall apply to persons who are residents in oneor both of the territories. Article 2 Taxes covered 1.This Agreement shall apply to taxes on income imposed in eith-er of the territories, irrespective of the manner in which th-ey are levied. 2.There shall be regarded as taxes on income all taxes imposedon total income, or on elements of income, including taxes ongains from the alienation of movable or immovable property,taxes on the total amounts of wages or salaries paid by enter-prises, as well as taxes on capital appreciation. 3.The existing taxes to which the Agreement shall apply are inparticular: a) in the territory in which the taxation law administered bythe Taxation Agency, Ministry of Finance, Taipei or fiscalauthorities of political subdivisions, is applied : 1°the profit -seeking enterprise income tax;and 2°the individual consolidated income tax, including the surcharges levied thereon; b) in the territory in which the taxation law administered bythe Belgian Federal Public Service Finance is applied : 1°the individual income tax; 2°the corporate income tax; 3°the income tax on legal entities; 4°the income tax on non-residents; and 5°the supplementary crisis contribution, including the prepayments and the surcharges on these taxesand prepayments. 4.The Agreement shall also apply to any identical or substantia-lly similar taxes that are imposed after the date of signatureof the Agreement in addition to, or in place of, the existingtaxes.The competent authorities of the territories shall no-tify each other of any significant changes that have been madein the taxation laws of the respective territories. CHAPTER II. - DEFINITIONS Article 3 General definitions 1.For the purposes of this Agreement, unless the context otherw-ise requires : a) the term "territory" means the territory referred to in pa-ragraph 3 a) or 3 b) of Article 2, as the case may be; b) the term "person" includes an individual, a company and anyother body of persons; c) the term "company" means any body corporate or any entitythat is treated as a body corporate for tax purposes in theterritory ofwhich it is a resident; d) the terms “enterprise of a territory” and “enterprise ofthe other territory” mean respectively an enterprise carr-ied on by a resident of a territory and an enterprise carr-ied on by a resident of the other territory; e) the term "international traffic" means any transport by aship or aircraft operated by an enterprise that has its pl-ace of effective management in a territory, except when theship or aircraft is operated solely between places in the other territory; f) the term "competent authority" means : 1°in the case of the territory in which the taxation law administered by the Taxation Agency, Ministry of Finance , Taipei is applied, the Director General of the Taxati- on Agency or his authorised representative, and 2°in the case of the territory in which the taxation law administered by the Belgian Federal Public Service Fina- nce is applied, the Minister of Finance or his authoris- ed representative. 2.As regards the application of the Agreement at any time in aterritory, any term not defined therein shall, unless the con-text otherwise requires, have the meaning that it has at thattime under the law in force in that territory for the purposesof the taxes to which the Agreement applies, any meaning underthe applicable tax laws in force in that territory prevailingover a meaning given to the term under other laws in force inthat territory. Article 4 Resident 1.For the purposes of this Agreement, the terms " a resident ofa territory" means any person who, under the laws in force inthat territory, is liable to tax therein by reason of his dom-icile, residence, place of incorporation, place of managementor any other criterion of a similar nature. 2.A person is not a resident of a territory for the purposes ofthis Agreement if that person is liable to tax in that territ-ory in respect only of income from sources in that territory,provided that this paragraph shall not apply to individualswho are residents of the territory referred to in paragraph 3a) of Article 2, as long as resident individuals are taxed on-ly in respect of income from sources in that territory. 3.Where by reason of the provisions of paragraph 1 an individualis a resident of both territories, then his status shall bedetermined as follows: a) he shall be deemed to be a resident only of the territoryin which he has a permanent home available to him; if he |
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