【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第4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] So included are profits which would have accnred to the enterprise of the first-mentioned territory if the cond- itions made between the two enterprises had been those which would have been made between independent enterpri- ses, then that other territory shall make an appropriate adjustment to the amount of the tax charged therein on those profits, in determining such adjustment, due rega- rd shall be had to the other provisions of this Agreeme- nt and the competent authorities of the territories sha- ll if necessary consult each other. ARTICLE 10 Dividends (1) Dividends paid by a company which is a resident of a territ-ory to a resident of the other territory may be taxed in th-at other territory. (2) However, such dividends may also be taxed in the territoryof which the company paying the dividends is a resident andaccording to the laws of that territory, but if the benefic-ial owner of the dividends is a resident of the other terri-tory, the tax so charged shall not exceed 10 per cent. of t-he gross amount of the dividends. The competent authoritiesof the territories shall by mutual agreement settle the modeof application of this limitation. (3) The term "dividends" as used in this Article means income f-rom shares, or other rights,not being debt-claims, particip-ating in profits, as well as income from other corporate ri-ghts which is subjected to the same taxation treatment as i-ncome from shares by the laws of the territory of which thecompany making the distribution is a resident and also incl-udes anjr other item which, under the laws of the territoryof which the company paying the dividend is a resident, istreated as a dividend or distribution of a company. (4) The provisions of paragraphs (1) and (2) of this Article sh-all not apply if the beneficial owner of the dividends, bei-ng a resident of a territory, carries on business in the ot-her territory of which the company paying the dividends is aresident, through a permanent establishment situated therein, or performs in that other territory independent personalservices from a fixed base situated therein, and the holdingin respect of which the dividends are paid is effectively c-onnected with such permanent establishment or fixed base. Insuch case the provisions of Article 7 or Article 14 of thisAgreement, as the case may be, shall apply. (5) Where a company which is a resident of a territory derivesprofits or income from the other territory, that other terr-itory may not impose any tax on the dividends paid by the c-ompany, except insofar as such dividends are paid to a resi-dent of that other territory or insofar as the holding in r-espect of which the dividends are paid is effectively conne-cted with a permanent establishment or a fixed base situatedin that other territory, nor subject the company's undistri-buted profits to a tax on undistributed profits, even if thedividends paid or the undistributed profits consist whollyor partly of profits or income arising in that other territ-ory. (6) The provisions of this Article shall not apply if it was themain purpose or one of the main purposes of any person conc-erned with the creation or assignment of the share or otherrights in respect of which the dividend is paid to take adv-antage of this Article by means of that creation or assignm-ent. ARTICE 11 Interest (1) Interest arising in a territory and paid to a resident of t-he other territory may taxed in that other territory. (2) However, such interest may also be taxed in the territory inwhich it arises and according to the laws of the territory,but if the beneficial owner of the interest is a resident ofthe other territory, the tax so charged shall not exceed 10per cent. of the gross amount of the interest. The competentauthorities of the territories shall by mutual agreement se-ttle the mode of application of this limitation. (3) The term "interest" as used in this Article means income fr-om debtclaims of every kind, whether or not secured by mort-gage and whether or not carrying a right to participate inthe debtor's profits, and in particular, income from govern-ment securities and income from bonds or debentures, includ-ing premiums and prizes attaching to such securities, bondsor debentures. The term "interest" shall not include any it-em which is treated as a dividend under the provisions of A-rticle 10 of this Agreement. (4) The provisions of paragraphs (1), (2) and (8) of this Artic-le shall not apply if the benefical owner of the interest,being a resident of a territory, carries on business in theother territory in which the interest arises, through a per-manent establishment situated therein, or performs in thatother territory independent personal services from a fixedbase situated therein, and the debtclaim in respect of whichthe interest is paid is effectively connected with such per-manent establishment or fixed base. In such case, the provi-sions of Article 7 or Article 14 of this Agreement, as thecase may be, shall apply. |
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