【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第6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] (6) Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and some o-ther person, the amount of the royalties paid exceeds, forwhatever reason, the amount which would have been agreed up-on by the payer and the beneficial owner in the absence ofsuch relationship, the provisions of this Article shall app-ly only to the lastmentioned amount. In such case, the exce-ss part of the payments shall remain taxable according to t-he laws of each territory, due regard being had to the otherprovisions of this Agreement. (7) 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 rights in resp-ect of which the royalties are paid to take advantage of th-is Article by means of that creation or assignment. ARTICLE 13 Capital gains (1) Gains derived by a resident of a territory from the alienat-ion of immovable property referred to in Article 6 of thisAgreement and situated in the other territory may be taxedin that other territory. (2) Gains derived by a resident of a territory from the alienat-ion of: (a) shares, other than shares quoted on an approved Stock E-xchange, deriving their value or the greater part of th- eir value directly or indirectly from immovable property situated in the other territory, or (b) an interest in a partnership or trust the assets of whi-ch consist principally of immovable property Situated in the other territory, or of shares referred to in sub-pa- ragraph (a) of this paragraph, may be taxed in that oth- er territory. (3) Gains from the alienation of movable property forming partof the business property of a permanent establishment whichan enterprise of a territory has in the other territory orof movable property pertaining to a fixed base available toa resident of a territory in the other territory for the pu-rpose of performing independent personal servrices, includi-ng such gains from the alienation of such a permanent estab-lishment (alone or with the whole enterprise) or of such fi-xed base, may be taxed in that other territory. (4) Gains derived by a resident of a territory from the alienat-ion of ships or aircraft operated in international trafficby an enterprise of that territory or movable property pert-aining to the operation of such ships or aircraft, shall betaxable only in that territory. (5) Gains from the alienation of any property other than that r-eferred to in paragraphs (1), (2), (3), and (4) of this Art-icle shall be taxable only in the territory of which the al-ienator is a resident. (6) The provisions of paragraph ($) of this Article shall not a-ffect the right of a territory to levy according to its lawa tax on capital gains from the alienation of any propertyderived by an individual who is a resident of the other ter-ritory and has been a resident of the first-mentioned terri-tory at any time during the six years immediately precedingthe alienation of the property. ARTICLE 14 Independent personal services (1) Income derived by a residerit of a territory in respect ofprofessional services or other activities of an independentcharacter shall be taxable only in that territory except inthe following circumstances, when such income may also be t-axed in the other territory: (a) if he has a fixed base regularly available to him in theother territory for the purpose of performing his activ- ities; in that case, only so much of the income as is a- ttributable to that fixed base may be taxed in that oth- er territory; or if his stay in the other territory is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other territory, may be ta- xed in that other territory. (2) The term "professional services" includes especially indepe-ndent scientific, literaryj artistic, educational or teachi-ng activities as well as the independent activities of phys-icians, lawyers, engineers, architects, dentists and accoun-tants. Article 15 Dependent personal services (1) Subject to the provisions of Articles 16, 18 and 19 of thisAgreement,salaries, wages and other similar remuneration de-rived by a resident of a territory in respect of an employm-ent shall be taxable only in that rerritory unless the empl-oyment is exercised in the other territory. If the employme-nt is so exercised, such remuneration as is derived therefr-om may be taxed in that other territory. (2) Notwithstanding the provisions of paragraph (1) of this Art-icle, remuneration derived by a resident of a territory inrespect of an employment exercised in the other territory s-hall be taxable only in the first-mentioned territory if: (a) the recipient is present in the other territory for a p-eriod or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the |
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