【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第10页 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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[接上页] (2) In no case shall the provisions of paragraph (1) of this Ar-ticle be construed so as to impose on a competent authorityof a territory the obligation: (a) to carry out administrative measures at variance with t-he laws and administrative practice of that or of the o- ther territory; (b) to supply information which is not obtainable under thelaws or in the normal course of the administration of t- hat or of the other territory; (c) to supply information which would disclose any trade, b-usiness, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy. ARTICLE 27 Entry into force The BTCO and the TRO shall each notify to the Other the complet-ion of the procedures required by the law of their respective t-erritories for the bringing into force of this Agreement. ThisAgreement shall enter into force on the date of the later of th-ese notifications and shall thereupon have effect: (a) in the territory in which the taxation laws administered bythe United Kingdom Inland Revenue are applied: (i) in respect of income tax and capital gains tax, for any y-ear of assessment beginning on or after 6th April in the calendar year next following that in which this Agreement enters into force; (ii) in respect of corporation tax, for any financial year be-ginning on or after 1st April in the calendar year next following that in which this Agreement enters into force; (b) in the territory in which the taxation laws administered bythe Department of Taxation, Ministry of Finance, Taipei areapplied, in relation to income, profits or gains of any yearof income beginning on or after 1st January in the calendaryear next following the date on which the Agreement entersinto force. ARTICLE 28 Termination This Agreement shall remain in force until terminated by the BT-CO or the TRO. Either the BTCO or the TRO may terminate this Ag-reement, by giving notice of termination to the other at leastsix months before the end of any calendar year beginning afterthe expiry of five years from the date of entry into force of t-his Agreement. In such event, this Agreement shall cease to haveeffect: (a) in the territory in which the taxation laws administered bythe United Kingdom Inland Revenue are applied: (i) in respect of income tax and capital gains tax, for any y-eat of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given; (ii) in respect Of corporation tax, for any financial year be-ginning on or after lst April in the calendar year next following that in which the notice is given; (b) in the territory in which the taxation laws administered bythe Department of Taxation, Ministry of Finance, Taipei areapplied, in relation to income, profits or gains of any yearof income beginning on or after 1st January in the calendaryear next following that in which the notice of terminationis given. In witness whereof the undersigned, duly authorised thereto, ha-ve signed this Agreement. Done in duplicate at London this [date]day of April 2002 in theEnglish and Chinese languages, both texts being equally authent-ic. In the case of any divergence of meaning between the two te-xts, the English text shall prevail. For the TaipeiFor the British Trad andRepresentative Office incultural Office,Taipeithe United Kingdom ──────────────────────── Wen-hua TzenDavid Coates Representative, TaipeiDirector-General, BritishRepresentative Office inTrade and Cultural Office,the United KingdomTaipei ANNEX THE BRITISH TRADE ANDCULT~URAL OFFICE, TAIPEI AND TME TAIPEL REPRESENTATIVE OFFICE IN THE UNITED KINGDOM; Having regard to the Agreement for the avoidance Of double taxa-tion and prevention of fiscal evasion with respect to taxes onincome and on capital gains signed at London this 8th day of Ap-ril 2002 (in this Annex called the Agreement); Have agreed that the following provisions shall form an integralpart of the Agreement: With respect to the territory in which the taxation law adminis-tered by the Department of Taxation, Ministry of Finance, Taipeiis applied, it is understood that nothing in the Agreement affe-cts the imposition of the Land Value Increment Tax. The remuneration, pensions, or annuities of staff of the TaipeiRepresentative Office in the United Kingdom and of the BritishTrade and Cultural Office, Taipei shall be dealt with under theterms of Article 19 of the Agreement. IN WITNESS WHEREOF the undersigned have signed this Annex.Done in duplicate at London this 8th day of Apri1 2002 in the English and Chinese languages, both texts being equally authent-ic. In the case of any divergence of meaning between the two te-xts, the English text shall prevail. For the TaipeiFor the British Trade andRepresentative Office inCultural Office, Taipei the United Kingdom ──────────────────────────── Wen-hua TzenDavid Coates Representative, TaipeiDirector-General, BritishRepresentative Office inTrade and Cultural Office,the United KingdomTaipei |
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