【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第8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
|
[接上页] ARTICLE 21 Other income (1) Items of income, wherever arising, beneficially owned by aresident of a territory, which are not dealt with in the fo-regoing Articles of this Agreement, shall be taxable only inthat territory. (2) However, any such income derived by a resident of a territo-ry from sources in the other territory may also be taxed inthat other territory. (3) The provisions of paragraph (i) of this Article shall not a-pply to income, other than income from immovable property asdefined in paragraph (2) of Article 6 of this Agreement, ifthe recipient of such income, being a resident of a territo-ry, carries on business in the other territory through a pe-rmanent establishment situated therein, or performs in thatother territory independent personal services from a fixedbase situated therein, and the right or property in respectof which the income is paid is effectively connecteci withsuch permanent establishment or fixed base. In such case theprovisions of Article 7 or Article 14 of this Agreement, asthe case may be, shall apply. (4) Where, by reason of a special relationship between the pers-on referred to in paragraph (1) of this Article and some ot-her person, or between both of them and some third person,the amount of the income referred to in that paragraph exce-eds the amount (if any) vlhich would have been agreed uponbetween them in the absence of such a relationship, the pro-visions of this Article shall apply only to the last-mentio-ned amount. In such a case, the excess part of the income s-hall remain taxable according to the laws of each territory,due regard being had to the other applicable provisions ofthis Agreement. ARTICLE 22 Elimination of double taxation (1) Subject to the provisions of the law of the territory refer-red to in paragraph (3)(a) of Article 2 of this Agreement r-egarding the allowance as a credit against its tax of tax p-ayable in another territory (which shall not affect the gen-eral principle hereof): (a) Tax payable under the laws of the territory referred toin paragraph (3)(b) of Article 2 of this Agreement and in accordance with this Agreement, whether directly or by deduction, on profits, income or chargeable gains fr- om sources within that territory (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a cr- edit against any tax payable under the laws of the terr- itory referred to in paragraph (3)(a) of Article 2 of t- his Agreement computed by reference to the same profits, income or chargeable gains by reference to which the fi- rst mentioned tax is computed; (b) in the case of a dividend paid by a company which is aresident of the territory referred to in paragraph (3)(b ) of Article 2 of this Agreement to a company which is a resident of the territory referred to in paragraph (3)(a ) of Article 2 of this Agreement and which controls dir- ectly or indirectly at least 10 per cent. of the voting power in the company paying the dividend, the credit sh- all take into account (in addition to any tax payable u- nder the laws of the territory referred to in paragraph (3)(b) of Article 2 of this Agreement for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the tax payable under the laws of th- at territory by the company in respect of the profits o- ut of which such dividend is paid. (2) In the case of the territory referred to in paragraph (3)(b)of Article 2 of this Agreement, double taxation shall be av-oided as follows: Tax payable under the laws of the territo-ry referred to in paragraph (3) (a) of Article 2 of this Ag-reement and in accordance with this. Agreement (excluding inthe case of a dividend, tax payable inrespect of the profitsout of which the dividend is paid) shall be allowed as a cr-edit against the tax payable under the laws of the territoryreferred to in paragraph (3) (b) of Article 2 of this Agree-ment. The amount of credit, however, shall not exceed the a-mount of the tax referred to in paragraph (3) (b) of Article2 of this Agreement on that income computed in accordance w-ith its tax laws. (3) For the purposes of paragraph (l) of this Article, profits,income and capital gains owned by a resident of a territorywhich may be taxed in the other territory in accordance withthis Agreement shall be deemed to arise from sources in thatother territory. ARTICLE 23 Limitation of relief (1) Where under any provision of this Agreement any income or g-ains are relieved from tax in a territory and, under the lawin force in the other territory an individual, in respect ofthat income or those gains, is subject to tax by referenceto the amount thereof which is remitted to or received in t-hat other territory and not by reference to the full amountthereof, then the relief to be allowed under this Agreementin the first-mentioned territory Shall apply only to so muchof the income or gains as is taxed in the other territory.(2) Motwithstanding the provisions of any other Article of thisAgreement , a resident of a territory who, as a consequenceof domestic law concerning incentives to promote foreign in-vestment, is not subject to tax or is subject to tax at a r-educed rate in that territory on income or capital gains, s-hall not receive the benefit of any reduction in or exempti-on from tax provided for in this Agreement by the other ter-ritory if the main purpose or one of the main purposes of s-uch resident or a person connected with such resident was toobtain the benefits of this Agreement. |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！