【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
第5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] 7.Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and some oth-er person, the amount of the interest, having regard to thedebt-claim for which it is paid, exceeds the amount which wou-ld have been agreed upon by the payer and the beneficial ownerin the absence of such relationship, the provisions of thisArticle shall apply only to the last-mentioned amount. In suchcase, the excess part of the payments shall remain taxable ac-cording to the laws in force in each territory, due regard be-ing had to the other provisions of this Agreement. Article 12 Royalties 1.Royalties arising in a territory and paid to a resident of theother territory may be taxed in that other territory. 2.However, such royalties may also be taxed in the territory inwhich they arise and according to the laws in force in thatterritory, but if the beneficial owner of the royalties is aresident of the other territory, the tax so charged shall notexceed 10 percent of the gross amount of the royalties. 3.The term "royalties" as used in this Article means payments ofany kind received as a consideration for the use of, or theright to use, any copyright of literary, artistic or scientif-ic work including cinematograph films and films or tapes fortelevision or radio broadcasting, any patent, trade mark, des-ign or model, plan, secret formula or process, or for informa-tion concerning industrial, commercial or scientific experien-ce. 4.The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the royalties, being a resident of a terr-itory, carries on business in the other territory in which theroyalties arise 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 rightor property in respect of which the royalties are paid is eff-ectively connected with such permanent establishment or fixedbase.In such case the provisions of Article 7 or Article 14,as the case may be, shall apply. 5.Royalties shall be deemed to arise in a territory when the pa-yer is a resident ofthat territory.Where, however, the pe-rson paying the royalties, whether he is a resident of a terr-itory or not, has in a territory a permanent establishment ora fixed base in connection with which the liability to pay theroyalties was incurred, and such royalties are borne by suchpermanent establishment or fixed base, then such royalties sh-all be deemed to arise in the territory in which the permanentestablishment or fixed base is situated. 6.Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and some oth-er person, the amount of the royalties, having regard to theuse, right or information for which they are paid, exceeds theamount which would have been agreed upon by the payer and thebeneficial owner in the absence of such relationship, the pro-visions of this Article shall apply only to the last-mentionedamount.In such case, the excess part of the payments shallremain taxable according to the laws in force in each territo-ry, due regard being had to the other provisions of this Agre-ement. Article 13 Capital gains 1.Gains derived by a resident of a territory from the alienationof immovable property referred to in Article 6 and situated inthe other territory may be taxed in that other territory. 2.Gains from the alienation of movable property forming part ofthe business property of a permanent establishment which anenterprise of a territory has in the other territory or of mo-vable property pertaining to a fixed base available to a resi-dent of a territory in the other territory for the purpose ofperforming independent personal services, including such gainsfrom the alienation of such a permanent establishment (aloneor with the whole enterprise) or of such fixed base, may betaxed in that other territory. 3.Gains from the alienation of ships or aircraft operated in in-ternational traffic or movable property pertaining to the ope-ration of such ships or aircraft, shall be taxable only in theterritory in which the place of effective management of theenterprise is situated. 4.Gains from the alienation of any property, other than that re-ferred to in paragraphs 1, 2 and 3, shall be taxable only inthe territory of which the alienator is a resident. Article 14 Independent personal services 1.Income derived by a resident of a territory in respect of pro-fessional services or other activities of an independent char-acter shall be taxable only in that territory except in thefollowing circumstances, when such income may also be taxed inthe other territory: a) if he has a fixed base regularly available to him in theother territory for the purpose of performing his activiti-es; in that case, only so much ofthe income as is attrib-utable to that fixed base may be taxed in that other terri-tory; or b) if he is present in the other territory for a period or pe-riods amounting to or exceeding in the aggregate 183 days |
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