【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
第4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] Article 10 Dividends 1.Dividends paid by a company which is a resident of a territoryto a resident of the other territory may be taxed in that oth-er territory. 2.However, such dividends may also be taxed in the territory ofwhich the company paying the dividends is a resident and acco-rding to the laws in force in that territory, but if the bene-ficial owner of the dividends is a resident of the other terr-itory, the tax so charged shall not exceed 10 per cent of thegross amount of the dividends. This paragraph shall not affect the taxation of the company inrespect of the profits out of which the dividends are paid.3.The term "dividends" as used in this Article means income fromshares, "jouissance" shares or "jouissance" rights, mining sh-ares, founders' shares or other rights, not being debt-claims,participating in profits, as well as income -even paid in theform of interest- which is subjected to the same taxation tre-atment as income from shares by the tax legislation in forcein the territory of which the paying company is a resident.4.The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the dividends, being a resident of a terr-itory, carries on business in the other territory of which thecompany paying the dividends is a resident through a permanentestablishment situated therein, or performs in that other ter-ritory independent personal services from a fixed base situat-ed therein, and the holding in respect of which the dividendsare paid is effectively connected with such permanent establi-shment or fixed base.In such case the provisions of Article7 or Article 14, as the case may be, shall apply. 5.Where a company which is a resident of a territory derives pr-ofits or income from the other territory, that other territorymay not impose any tax on the dividends paid by the company,except insofar as such dividends are paid to a resident of th-at other territory or insofar as the holding in respect of wh-ich the dividends are paid is effectively connected with a pe-rmanent establishment or a fixed base situated in that otherterritory, nor subject the company's undistributed profits toa tax on the company's undistributed profits, even if the div-idends paid or the undistributed profits consist wholly or pa-rtly of profits or income arising in such other territory.Article 11 Interest 1.Interest arising in a territory and paid to a resident of theother territory may be taxed in that other territory. 2.However, such interest may also be taxed in the territory inwhich it arises and according to the laws in force in that te-rritory, but if the beneficial owner of the interest is a res-ident of the other territory, the tax so charged shall not ex-ceed 10 per cent of the gross amount of the interest. 3.Notwithstanding the provisions of paragraph 2, interest shallbe exempted from tax in the territory in which it arises if itis: a) interest paid in respect of a loan granted, guaranteed orinsured or a credit extended, guaranteed or insured by an approved instrumentality of the other territory which aimsat promoting export, or under a scheme organised by an aut-hority administrating a territory or a subdivision thereofor by a local authority in order to promote the export; b) interest paid on loans made between banks; c) interest paid to a public entity of a territory or a centr-al bank of that territory. 4.The term "interest" as used in this Article means income fromdebt-claims of every kind, whether or not secured by mortgageand whether or not carrying a right to participate in the deb-tor's profits, and in particular, income from government secu-rities and income from bonds or debentures, including premiumsand prizes attaching to such securities, bonds or debentures.However, the term "interest" shall not include for the purpo-se of this Article penalty charges for late payment, intereston commercial debt-claims resulting from deferred paymentsfor goods, merchandise or services supplied by an enterpriseor interest regarded as dividends under paragraph 3 of Artic-le 10. 5.The provisions of paragraphs 1, 2 and 3 shall not apply if thebeneficial owner of the interest, being a resident of a terri-tory, carries on business in the other territory in which theinterest arises through a permanent establishment situated th-erein, or performs in that other territory independent person-al services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectivelyconnected with such permanent establishment or fixed base. Insuch case the provisions of Article 7 or Article 14, as thecase may be, shall apply. 6.Interest shall be deemed to arise in a territory when the pay-er is a resident of that territory. Where, however, the personpaying the interest, whether he is a resident of a territoryor not, has in a territory a permanent establishment or a fix-ed base in connection with which the indebtedness on which theinterest is paid was incurred, and such interest is borne bysuch permanent establishment or fixed base, then such interestshall be deemed to arise in the territory in which the perman-ent establishment or fixed base is situated. |
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