【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
AGREEMENT BETWEEN THE TAIPEI REPRESENTATIVE OFFICE IN THE UNITED KINGDOM AND THE BRITISH TRADE AND CULTURAL OFFICE, TAIPEI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
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1 The Taipei Representative Office in the United Kingdom andthe British Trade and Cultural Office, Taipei,hereinafterreferred to as the TRO and the BTCO; Desiring to conclude an Agreement for the avoidance of double t-axation and the prevention of fiscal evasion with respect to ta-xes on income and on capital gains; Have agreed as follows: ARTICLE 1 Persons covered This Agreement shall apply to persons who are residents of oneor both of the territories. ARTICLE 2 Taxes covered (1) This Agreement shall apply to taxes on income and on capitalgains imposed in either of the territories, irrespective ofthe manner in which they are levied. (2) There shall be regarded as taxes on income and on capital g-ains all taxes imposed on total income, or on elements of i-ncome, including taxes on gains from the alienation of mova-ble or immovable property. (3) The existing taxes to which this Agreement shall apply arein particular: (a) in the territory in which the taxation law administeredby the United Kingdom Inland Revenue is applied: (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax; (b) in the territory in which the taxation law administeredby the Department of Taxation, Ministry of Finance, Tai- pei is applied: (i) the profit seeking enterprise income tax; and (ii) the individual consolidated income tax. (4) This Agreement shall also apply to any identical or substan-tially similar taxes which are imposed in either territoryafter the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authori-ties of the territories shall notify each other of any subs-tantial changes which have been made in the taxation laws ofthe respective territories. ARTICLE 3 General definitions (1) For the purposes of this Agreement, unless the context othe-rwise resuires: (a) the term "territory" means the territory referred to inparagraph (3) (a) or (3) (b) of Article 2 of this Agree- ment, as the case requires, and "other territory" and " territories" shall be construed accordingly; (b) the term "person" includes an individual, a company andany other body of persons, and subject to paragraph (2) of this Article does not include a partnership; (c) the term "company" means any body corporate or any enti-ty that is treated as a body corporate for tax purposes; (d) the terms "enterprise of a territory" and "enterprise ofthe other territory" mean respectively an enterprise ca- rried on by a resident of a territory and an enterprise carried on by a resident of the other territory; (e) the term "international traffic" means any transport bya ship or aircraft operated by an enterprise of a terri- tory, except when the ship or aircraft is operated sole- ly between places in the other territory; (f) the term "competent authority" means: (i) in the case of the territory in which the taxation lawadministered by the United Kingdom Inland Revenue is applied, the Commissioners of Inland Revenue or their authorised representative; (ii) in the case of the territory in which the taxation l-aw administered by the Department of Taxation, Minis- try of Finance, Taipei is applied, the Director-Gene- ral of the Department of Taxation or his authorised representative. (2) A Partnership deriving its status from the law of the terri-tory referre to in paragraph (3) (b) of Article 2 of this A-greement which is treated as a taxable unit under the taxat-ion law of that territory, shall be treated as a person forthe purposes of the Agreement. (3) As regards the application of this Agreement at any time ina territory, any term not defined therein shall, unless thecontext otherwise requires, have the meaning that it has atthat time under the laws of that territory for the purposesof the taxes to which this Agreement applies, any meaning u-nder the applicable tax laws of that territory prevailing o-ver a meaning given to the term under other laws of that te-rritory. ARTICLE 4 Residence (1) For the purposes of this Agreement, the term "resident of aterritory" means any person who, under the laws of that ter-ritory, is liable to tax therein by reason of his domicile,residence, place of management, place of incorporation or a-ny other criterion of a similar nature. (2) A person is not a resident of a territory for the purposesof this Agreement if that person is liable to tax in that t-erritory in respect only of income or capital gains from so-urces in that territory, provided that this paragraph shallnot apply to individuals who are residents of the territoryreferred to in paragraph (3) (b) of Article 2 of this Agree-ment, as long as resident individuals are taxed only in res-pect of income from sources in that territory. (3) Where by reason of the provisions of paragraph (1) of thisArticle an individual is a resident of both territories, th-en his status shall be determined in accordance with the fo-llowing rules: (a) he shall be deemed to be a resident only of the territo-ry in which he has a permanent home available to him; if |
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