【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
第3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] 3.The provisions of paragraph 1 shall apply to income derivedfrom the direct use, letting, or use in any other form of imm-ovable property. 4.The provisions of paragraphs 1 and 3 shall also apply to theincome from immovable property of an enterprise and to incomefrom immovable property used for the performance of independe-nt personal services. Article 7 Business profits 1.The profits of an enterprise of a territory shall be taxableonly in that territory unless the enterprise carries on busin-ess in the other territory through a permanent establishmentsituated therein.If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in theother territory but only so much of them as is attributable tothat permanent establishment. 2.Subject to the provisions of paragraph 3, where an enterpriseof a territory carries on business in the other territory thr-ough a permanent establishment situated therein, there shallin each territory be attributed to that permanent establishme-nt the profits which it might be expected to make if it were adistinct and separate enterprise engaged in the same or simil-ar activities under the same or similar conditions and dealingwholly independently. 3.In determining the profits of a permanent establishment, thereshall be allowed as deductions expenses which are incurred forthe purposes of the permanent establishment, including execut-ive and general administrative expenses so incurred, whetherin the territory in which the permanent establishment is situ-ated or elsewhere. 4.Insofar as it has been customary in a territory to determinethe profits to be attributed to a permanent establishment onthe basis of an apportionment of the total profits of the ent-erprise to its various parts, nothing in paragraph 2 shall pr-eclude that territory from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the resultshall be in accordance with the principles contained in thisArticle. 5.No profits shall be attributed to a permanent establishment byreason of the mere purchase by that permanent establishment ofgoods or merchandise for the enterprise. 6.For the purposes of the preceding paragraphs, the profits tobe attributed to the permanent establishment shall be determi-ned by the same method year by year unless there is good andsufficient reason to the contrary. 7.Where profits include items of income which are dealt with se-parately in other Articles of this Agreement, then the provis-ions of those Articles shall not be affected by the provisionsof this Article. Article 8 Shipping and air transport 1.Profits from the operation of ships or aircraft in internatio-nal traffic shall be taxable only in the territory in whichthe place of effective management of the enterprise is situat-ed. 2.For the purpose of this Article, profits from the operation ininternational traffic of ships or aircraft shall include inparticular: a) profits derived from the lease by the enterprise of shipsor aircraft on charter fully equipped, manned and supplied,used in international traffic; b) profits derived from the lease by the enterprise on a bareboat charter basis of ships or aircraft used in internatio-nal traffic, when such lease is an occasional source of in-come for such enterprise; c) profits derived from the lease of containers and relatedequipment by the enterprise, when such lease is supplement-ary or incidental to its operations in international traff-ic. 3.If the place of effective management of a shipping enterpriseis aboard a ship, then it shall be deemed to be situated inthe territory in which the home harbour of the ship is situat-ed, or, if there is no such home harbour, in the territory ofwhich the operator of the ship is a resident. 4.The provisions of paragraph 1 shall also apply to profits fromthe participation in a pool, a joint business or an internati-onal operating agency, but only to so much of the profits soderived as is attributable to the participant in proportion toits share in the joint operation. Article 9 Associated enterprises 1.Where a) an enterprise of a territory participates directly or indi-rectly in the management, control or capital of an enterpr-ise of the other territory, or b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a terri-tory and an enterprise of the other territory, and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations wh-ich differ from those which would be made between independententerprises, then any profits which would, but for those cond-itions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included inthe profits of that enterprise and taxed accordingly. 2.Where a territory includes in the profits of an enterprise ofthat territory - and taxes accordingly - profits on which anenterprise of the other territory has been charged to tax inthat other territory and the profits so included are profitswhich would have accrued to the enterprise of the first-menti-oned territory if the conditions made between the two enterpr-ises had been those which would have been made between indepe-ndent enterprises, then that other territory shall make suchan adjustment as it considers appropriate to the amount of thetax charged therein on those profits. In determining such adj-ustment, due regard shall be had to the other provisions ofthis Agreement and the competent authorities of the territori-es shall if necessary consult each other. |
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