【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第3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) The term "immovable property" shall have the meaning whichit has under the law of the territory in which the propertyin question is situated. The term shall in any case includeproperty accessory to immovable property, livestock and equ-ipment used in agriculture and forestry, rights to which theprovisions of general law respecting landed property apply,usufruct of immovable propeity and rights to variable or fi-xed payments as consideration for the working of, or the ri-ght to work, mineral deposits, sources and other natural re-sources; ships, boats and aircraft shall not be regarded asimmovable property. (3) The provisions of paragraph (1) of this Article shall applyto income derived from the direct use, letting, or use in a-ny other form of immovable property. (4) The provisions of paragraphs (1) and (3) of this Article sh-all also apply to the income from immovable property of anenterprise and to income from immovable property used for t-he performance of independent personal services. ARTICLE 7 Business profits (1) The profits of an enterprise of a territory shall be taxableonly in that territory unless the enterprise carries on bus-iness in the Other territory through a permanent establishm-ent situated therein. If the enterprise carries on businessas aforesaid, the profits of the enterprise may be taxed inthe other territory but only so much of them as is attribut-able to that permanent establishment. (2) Subject to the provisions of paragraph (3) of this Article,where an enterprise of a territory carries on business in t-he other territory through a permanent establishmelit situa-ted therein, there shall in each territory be attributed tothat permanent establishment the profits which it might beexpected to make if it were a distinct and separate enterpr-ise engaged in the same or similar activities under the sam-eor similar conditions and dealing wholly independently withthe enterprise of which it is a permanent establishment. (3) In determining the profits of a permanent establishment, th-ere shall be allowed as deductions expenses which are incur-red for the purposes of the permanent establishment, includ-ing executive and general administrative expenses so incurr-ed, whether in the territory in which the permanent establi-shment is situated or elsewhere. (4) No profits shall be attributed to a permanent establishmentby reason of the mere purchase by that permanent establishm-ent of goods or merchandise for the enterprise. (5) For the purposes of the preceding paragraphs, the profits tobe attributed to the permanent establishment shall be deter-mined by the same method year by year unless there is goodand sufficient reason to the contrary. (6) Where profits include items of income or capital gains whichare dealt with separately in other Articles of this Agreeme-nt, then the provisions of those Articles shall not be affe-cted by the provisions of this Article. ARTICLE 8 Shipping and air transport (1) Profits of an enterprise of a territory from the operationof ships or aircraft in international traffic shall be taxa-ble only in that territory. (2) For the purposes of this Article, profits from. the operati-on of ships or aircraft in international traffic include: (a) profits from the rental on a full (time or voyage) basisor a bareboat basis of ships or aircraft; and (b) profits from the use, maintenance or rental of containe-rs (incuding trailers and related equipment for the tra- nsport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic. (3) The provisions of paragraph (1) of this Article shall alsoapply to profits from the participation in a pool, a jointbusiness or an international operating agency, but only toso much of the profits so derived as is attributable to theparticipant in proportion to its share in the joint operati-on. ARTICLE 9 (1) Where: Associated enterprises (a) an enterprise of a territory participates directly or i-ndirectly in the management, control or capital of an e- nterprise of the other territory; or (b) the same persons participate directly or indirectly inthe management, control or capital of an enterprise of a territory and an enterprise of the other territory; and in either case conditions are made or imposed betwe- en the two enterprises in their commercial or ftnancial relations which differ from those which would be made b- etween independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, ha- ve not so accrued, may be included in the profits of th- at enterprise and taxed accordingly. (2) Where a territory includes in the profits of an enterpr-ise of that territory - and taxes accordingly - profits on which an enterprise of the other territory has been charged to tax in that other territory and the profits |
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