【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第5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] (5) Where, by reason of a special relationship between the payerand the benefical owner or between both of them and some ot-her person, the amount of the interest paid exceeds, for wh-atever reason, the amount which would have been agreed uponby the payer and the beneficial owner in the absence of suchrelationship, the provisions of this Article shall apply on-ly to the lastmentioned amount of interest. In such case, t-he excess part of the payments shall remain taxable accordi- ng to the laws of each territory, due regard being had to t-he other provisions of this Agreement. (6) Interest shall be deemed to arise in a territory when the p-ayer is an authority of that territory or a subdivision orlocal authority of that territory or a person who is a resi-dent of that territory for the purposes of its tax. Where,however, the person paying the interest, whether the personis a resident of a territory or not, has in a territory a p-ermanent establishment or a fixed base in connection with w-hich the indebtedness on which the interest is paid was inc-urred, and such interest is borne by such permanent establi-shment or fixed base, then such interest shall be deemed toarise in the territory in which the permanent establishmentor fixed base is situated. (7) The provisions of this Article shall not apply if it was themain purpose or noe of the main purposes of any person conc-erned with the creation or assignment of the debt-claim inrespect of which the interest is paid to take advantage ofthis Article by means of that creation or assignment. (8) Notwithstanding the provisions of paragraph (2) of this Art-icle, interest arising in a territory shall be exempt fromtax in that territory if: (a) it is paid to and beneficially owned by the other terri-tory or a local authority thereof, or agency or insturm- entality of that other territory or local authority the- rof; or (b) it is paid in respect of a loan made, guaranteed or ins-ured, or any other debt-claim or cerdit guaranteed or i- nsured by an approved agency or instrumentality of that other territory. (9) For the purposes of paragraph (8)(b) of this Article the te-rm "approved agncy or instrumentality" means: (a) in the case of territory referred to in paragraph (3) (a) of Article 2 of this Agreement, the Export Credits gu- arantee department and such other agencies and instrume- ntalities of that territory as may be agreed from time to time between the competent authorities; (b) in the case of the territory referred to in paragraph (3)(b) of Article 2 of this agreement, such agencies and instrumentalities of that territory as may be agreed fr- om time to time between the competent authorities. Article 12 Royalties (1) Royalties arising in a territory and paid to a resident ofthe other territory may be taxed in that other territory. (2) However, those royalties may also be taxed in the territoryin which they arise, and according to the law of that terri-tory, but if the beneficial owner of the royalties is a res-ident of the other territory, the tax so charged shall notexceed 10 per cent. of the gross amount of the royalties. T-he compertent authorities of the territories shall by mutualagreement settle the mode of application of this limitation.(3) The term "royalties" as used in this Article means paymentsof any kind received as a consideration for the use of, orthe right to use, any copyright of literary, artistic or sc-ientific work (including cinematorgraph films, and films ortapes for radio or television broadcasting), any patent, tr-ade mark, design or model, plan, secret formula or process,or for information (know-how) concerning industrial, commer-cial or scientific experience. (4) The provisions of paragraph (1) and (2) of this Article sha-ll not apply if the beneficial owner of the royalties, beinga resident of a territory, carries on business in the otherterritory in which the royalties arise, through a permanentestablishment situated therein, or performs in that other t-erritory independent personal services from a fixed base si-tuated therein, and the right or property in respect of whi-ch the royalties are paid is effectively connected with suchpermanent establishment or fixed base. In such case, the pr-ovisions of Article 7 or Article 14 of this Agreement, as t-he case may be, shall apply. (5) Royalties shall be deemed to arise in, a territory when thepayer is an authority of that territory or a subdivision orlocal authority of that territory or a person who is a resi-dent of that territory for the purposes of its tax. Where,however, the person paying the royalties, whether the personis a resident of a territory or not, has in a territory a p-ermanent establishment or a fixed base in connection with w-hich the liability to pay the royalties was incurred, and s-uch royalties are borne by such permanent establishment orfixed base, then such royalties shall be deemed to arise inthe territory in which the permanent establishment or fixedbase is situated. |
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