【法规名称】
【颁布时间】 2004-10-13
【法规编号】 37982 什么是编号？
【正 文】
第8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
|
[接上页] 3.Except where the provisions of paragraph 1 of Article 9, para-graph 7 of Article 11, or paragraph 6 of Article 12, apply,interest, royalties and other disbursements paid by an enterp-rise of a territory to a resident of the other territory shall, for the purpose of determining the taxable profits of suchenterprise, be deductible under the same conditions as if theyhad been paid to a resident of the first-mentioned territory.4.Enterprises of a territory, the capital of which is wholly orpartly owned or controlled, directly or indirectly, by one ormore residents of the other territory, shall not be subjectedin the first-mentioned territory to any taxation or any requi-rement connected therewith which is other or more burdensomethan the taxation and connected requirements to which othersimilar enterprises of the first-mentioned territory are ormay be subjected. 5.The provisions of this Article shall apply to taxes which arethe subject of this Agreement. Article 24 Mutual agreement procedure 1.Where a person considers that the actions in one or both ofthe territories result or will result for him in taxation notin accordance with the provisions of this Agreement, he may,irrespective of the remedies provided by the domestic law inforce in those territories, present his case to the competentauthority of the territory of which he is a resident, or ifhis case comes under paragraph 1 of Article 23, to that of theterritory of which he is considered to be a national. The casemust be presented within three years from the first notificat-ion of the action resulting in taxation not in accordance withthe provisions of the Agreement. 2.The competent authority shall endeavour, if the objection app-ears to it to be justified and if it is not itself able to ar-rive at a satisfactory solution, to resolve the case by mutualagreement with the competent authority of the other territory,with a view to the avoidance of taxation which is not in acco-rdance with the Agreement. Any agreement reached shall be imp-lemented notwithstanding any time limits in the domestic lawin force in the territories. 3.The competent authorities of the territories shall endeavourto resolve by mutual agreement any difficulties or doubts ari-sing as to the interpretation or application of the Agreement.4.The competent authorities of the territories shall agree onadministrative measures necessary to carry out the provisionsof the Agreement and particularly on the proofs to be furnish-ed by residents of either territory in order to benefit in theother territory from the exemptions or reductions of tax prov-ided for in the Agreement. 5.The competent authorities of the territories shall communicatedirectly with each other for the application of the Agreement.Article 25 Exchange of information 1.The competent authorities of the territories shall exchangesuch information as is useful for carrying out the provisionsof this Agreement or of the domestic laws in force in the ter-ritories concerning taxes of every kind and description impos-ed on behalf of the territories, insofar as the taxation ther-eunder is not contrary to the Agreement. The exchange of info-rmation is not restricted by Articles 1 and 2. Any informationreceived by a competent authority of a territory shall be tre-ated as secret in the same manner as information obtained und-er the domestic laws in force in that territory and shall bedisclosed only to persons or authorities (including courts andadministrative bodies) concerned with the assessment or colle-ction of, the enforcement or prosecution in respect of, or thedetermination of appeals in relation to the taxes referred toin the first sentence.Such persons or authorities shall usethe information only for such purposes.They may disclose theinformation in public court proceedings or in judicial decisi-ons. 2.In no case shall the provisions of paragraph 1 be construed soas to impose on the competent authority of a territory the ob-ligation: a) to carry out administrative measures at variance with thelaws in force in and the administrative practice of that orthe other territory; b) to supply information which is not obtainable under the la-ws in force in either territory or in the normal course ofthe administration of either territory; c) to supply information which would disclose any trade, busi-ness, industrial, commercial or professional secret or tra-de process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 26 Aid in recovery 1.Each of the territories shall endeavor to collect, as if itwere its own tax, any tax referred to in Article 2, which hasbeen imposed by the other territory and the collection of whi-ch is necessary to ensure that any exemption or reduction oftax granted under this Agreement by that other territory shallnot be enjoyed by persons not entitled to such benefits. 2.The provisions of this Article shall in no case be construedso as to impose on the requested territory the obligation toapply any means of enforcement which are not authorized by thelaws in force in that or in the other territory or to take me-asures which would be contrary to public policy (ordre public). |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！