【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
第2页 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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[接上页] has a permanent home available to him in both territories,he shall be deemed to be a resident only of the territory with which his personal and economic relations are closer (centre of vital interests); b) if the territory in which he has his centre of vital inter-ests cannot be determined, or if he has not a permanent ho-me available to him in either territory, he shall be deemedto be a resident only of the territory in which he has an habitual abode; c) if he has an habitual abode in both territories or in neit-her of them, the competent authorities of the territories shall settle the question by mutual agreement. 4.Where by reason of the provisions of paragraph 1 a person oth-er than an individual is a resident of both territories, thenit shall be deemed to be a resident only of the territory inwhich its place of effective management is situated. Article 5 Permanent establishment 1.For the purposes of this Agreement, the term "permanent estab-lishment" means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on. 2.The term "permanent establishment" includes especially :a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place ofextraction of natural resources. 3.A building site or construction, assembly or installation pro-ject constitutes a permanent establishment only if it lastsmore than six months. 4.An enterprise of a territory shall be deemed to have a perman-ent establishment in the other territory only if: a) it carries on supervisory activities in that other territo-ry for more than six months in connection with a building site or construction, assembly or installationproject wh-ich is being undertaken in that other territory; b) it furnishes services, including consultancy services, thr-ough employees or other personnel or persons engaged by theenterprise for such purpose, but only where activities of that nature continue within that other territory, for the same or a connected project, for a period or periods aggre-gating more than six months within any twelve month period.5.Notwithstanding the preceding provisions of this Article, theterm "permanent establishment" shall be deemed not to include:a) the use of facilities solely for the purpose of storage,display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belongi-ng to the enterprise solely for the purpose of storage, di-splayor delivery; c) the maintenance of a stock of goods or merchandise belongi-ng to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for thepurpose of purchasing goods or merchandise or of collectinginformation, for the enterprise; e) the maintenance of a fixed place of business solely for thepurpose of carrying on, for the enterprise, any other acti-vity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for anycombination of activities mentioned in subparagraphs a) toe), provided that the overall activity of the fixed place of business resulting from this combination is of a prepar-atory or auxiliary character. 6.Notwithstanding the provisions of paragraphs 1 and 2, where aperson -other than an agent of an independent status to whomparagraph 7 applies- is acting on behalf of an enterprise andhas, and habitually exercises, in a territory an authority toconclude contracts in the name of the enterprise, that enterp-rise shall be deemed to have a permanent establishment in thatterritory in respect of any activities which that person unde-rtakes for the enterprise, unless the activities of such pers-on are limited to those mentioned in paragraph 5 d) which, ifexercised through a fixed place of business, would not makethis fixed place of business a permanent establishment underthe provisions of that paragraph. 7.An enterprise shall not be deemed to have a permanent establi-shment in a territory merely because it carries on business inthat territory through a broker, general commission agent orany other agent of an independent status, provided that suchpersons are acting in the ordinary course of their business.8.The fact that a company which is a resident of a territory co-ntrols or is controlled by a company which is a resident ofthe other territory, or which carries on business in that oth-er territory (whether through a permanent establishment or ot-herwise), shall not of itself constitute either company a per-manent establishment of the other. CHAPTER III.- TAXATION OF INCOME Article 6 Income from immovable property 1.Income derived by a resident of a territory from immovable pr-operty (including income from agriculture or forestry) situat-ed in the other territory may be taxed in that other territory. 2.The term "immovable property" shall have the meaning which ithas under the law in force in the territory in which the prop-erty in question is situated.The term shall in any case inc-lude property accessory to immovable property, livestock andequipment used in agriculture and forestry, rights to whichthe provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fi-xed payments as consideration for the working of, or the rightto work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovableproperty. |
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