【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第2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] be has a permanent home available to him in both territ- ories, he shall be deemed to be a resident only of the territory with which his personal and economic relations are closer (centre of vital interests); (b) if the territory in which he has his centre of vital in-terests cannot be determined, or if he does not have a permanent home available to him in either territory, he shall be deemed to be a resident only of the territory in which he has an habitual abode; (c) if the individual has an habitual abode in both territo-ries or in neither of them, the competent authorities of the territories shall settle the question by mutual agr- eement. (4) Where by reason of the provisions of paragraph (1) of thisArticle a person other than an individual is a resident ofboth territories, then it shall be deemed to be a residentonly of the territory in which its place of effective manag-ement is situated. ARTICLE 5 Permanent establishment (1) For the purposes of this Agreement, the term "Ipermanent es-tablishment" means a fixed place of business through whichthe business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially:(a) a place of management; (b) a branch; (C) an Office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other placeof extraction of natural resources. (3) A building site or canstruction or installation project con-stitutes a permanent establishment only if it lasts more th-an six months. (4) An enterprise of a territory shall be deemed to have a perm-anent establishment in the other territory if: (a) it carries on supervisory activities in that other terr-itory for more than six months in connection with a bui- lding site or construction or installation project which is being undertaken in that other territory; or (b) it furnishes services, including consultancy services,but only where activities of that nature continue, for the same or a connected project, through employees or o- ther personnel or persons engaged by the enterprise for such purpose in the other territory for a period or per- iods aggregating more than six months within any twelve month period. (5) Notwithstanding the preceding provisions of this Article, t-he term "permanent establishment" shall be deemed not to in-clude: (a) the use of facilities solely for the purpose of storage,display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belo-nging to the enterprise solely for the purpose of stora- ge, display or delivery; (c) the maintenance of a stock of goods or merchandise belo-nging to the enterprise solely for the purpose of proce- ssing by another enterprise; (d) the maintenance of a fixed place of business solely forthe purpose of plrchasing goods or merchandise, or of c- ollecting information, for the enterprise; (e) the maintenance of a fixed place of business solely forthe purpose of carrying on, for the enterprise, any oth- er activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely forany combination of activities mentioned in subparagraphs (a) to (e) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary chara- cter. (6) Notwithstanding the provisions of paragraphs (1) and (2) ofthis Article, where a person is acting in a territory on be-half of an enterprise of the other territory - other than anagent of an independent status to whom paragraph (7) of thisArticle applies - the enterprise shall be deemed to have apermanent establishment in the first-mentioned territory inrespect of any activities which that person undertakes forthe enterprise if the person has, and habitually exercisesin that territory, an authority to conclude contracts on be-half of the enterprise, unless the person's activities arelimited to those mentioned in paragraph (5) of this Articlewhich, if exercised through a fixed place of business wouldnot make this fixed place of business a permanent establish-ment under the provisions of that paragraph. (7) An enterprise shall not be deemed to have a permanent estab-lishment in a territory merely because it carries on busine-ss in that territory through a broker, general commission a-gent or any other agent of an independent status, providedthat such persons are acting in the ordinary course of theirbusiness. (8) The fact that a company which is a resident of a territorycontrols or is controlled by a company which is a residentof the other territory, or which carries on business in thatother territory (whether through a permanent establishmentor otherwise), shall not of itself constitute either companya permanent establishment of the other. ARTICLE 6 Income from immovable property (1) Income derived by a resident of a territory from immovableproperty (including income from agriculture or forestry) si-tuated in the other territory may be taxed in that other te-rritory. |
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