【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
第7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] 1°is a citizen or national of that territory; or 2°did not become a resident of that territory solely for thepurpose of rendering the services. 2.The provisions of Articles 15, 16 and 17 shall apply to salar-ies, wages and other similar remuneration, in respect of serv-ices rendered in connection with a business carried on by anauthority referred to in paragraph 1. Article 20 Students Payments which a student or business apprentice who is or wasimmediately before visiting a territory a resident of the otherterritory and who is present in the first-mentioned territorysolely for the purpose of his education or training receives forthe purpose of his maintenance, education or training shall notbe taxed in that territory, provided that such payments arisefrom sources outside that territory. Article 21 Other income 1.Items of income of a resident of a territory, wherever arising, not dealt with in the foregoing Articles of this Agreementshall be taxable only in that territory. 2.The provisions of paragraph 1 shall not apply to income, otherthan income from immovable property as defined in paragraph 2of Article 6, if the recipient of such income, being a reside-nt of a territory, carries on business in the other territorythrough a permanent establishment situated therein, or perfor-ms in that other territory independent personal services froma fixed base situated therein, and the right or property inrespect of which the income is paid is effectively connectedwith such permanent establishment or fixed base. In such casethe provisions of Article 7 or Article 14, as the case may be, shall apply. 3.Notwithstanding the provisions of paragraphs 1 and 2, items ofincome of a resident of a territory not dealt with in the for-egoing Articles of the Agreement and arising in the other ter-ritory may also be taxed in that other territory. CHAPTER IV.- METHODS FOR ELIMINATION OF DOUBLE TAXATIONArticle 22 Elimination of double taxation 1.In the territory referred to in paragraph 3 a) of Article 2,double taxation shall be avoided as follows : Where a resident of the territory referred to in paragraph 3 a) of Article 2 derives income from the other territory, theamount of tax on that income paid in that other territory (butexcluding, in the case of a dividend, tax paid in respect ofthe profits out of which the dividend is paid) and in accorda-nce with the provisions of this Agreement, shall be creditedagainst the tax levied in the first-mentioned territory impos-ed on that resident. The amount of credit, however, shall notexceed the amount of the tax in the first-mentioned territoryon that income computed in accordance with its taxation lawsand regulations. 2.In the territory referred to in paragraph 3 b) of Article 2,double taxation shall be avoided as follows : a) Where a resident of the territory referred to in paragraph3 b) of Article 2 derives elements of income, not being di-vidends, interest or royalties, which may be taxed in the other territory in accordance with the provisions of the Agreement, and which are taxed there, such elements of inc-ome shall be exempt from tax but, in calculating the amountof tax on the remaining income of that resident, the rate of tax which would have been applicable if such income hadnot been exempted shall apply. b) Dividends derived by a company which is a resident of theterritory referred to in paragraph 3 b) of Article 2 from acompany which is a resident of the other territory shall beexempt from the corporate income tax in the first-mentionedterritory under the conditions and within the limits provi-ded for in the laws in force in that first-mentioned terri-tory. c) Subject to the provisions of the law in force in the terri-tory referred to in paragraph 3 b) of Article 2 regarding the deduction of taxes paid abroad, where a resident of th-at territory derives items of income which are included inhis aggregate income taxable in that territory and which are interest or royalties, the tax levied in the other ter-ritory on that income shall be allowed as a credit againstthe tax of the first-mentioned territory relating to such income. d) Where, in accordance with the law in force in the territoryreferred to in paragraph 3 b) of Article 2, losses incurredby an enterprise carried on by a resident of that territorythrough a permanent establishment situated in the other te-rritory, have been effectively deducted from the profits ofthat enterprise for its taxation in the first-mentioned te-rritory, the exemption provided for in subparagraph a) sha-ll not apply in the first-mentioned territory to the profi-ts of other taxable periods attributable to that permanentestablishment to the extent that those profits have also been exempted from tax in the other territory by reason ofcompensation for the said losses. CHAPTER V.- SPECIAL PROVISIONS Article 23 Non-discrimination 1.Nationals of a territory shall not be subjected in the otherterritory to any taxation or any requirement connected therew-ith, which is other or more burdensome than the taxation andconnected requirements to whichnationals of that other terr-itory in the same circumstances, in particular with respect toresidence, are or may be subjected. This provision shall, not-withstanding the provisions of Article 1, also apply to perso-ns who are not residents of one or both of the territories.2.The taxation on a permanent establishment which an enterpriseof a territory has in the other territory shall not be lessfavourably levied in that other territory than the taxationlevied on enterprises of that other territory carrying on thesame activities.This provision shall not be construed as ob-liging a territory to grant to residents of the other territo-ry any personal allowances, reliefs and reductions for taxati-on purposes on account of civil status or family responsibili-ties which it grants to residents in its territory. |
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