【法规名称】
【颁布时间】 2002-04-08
【法规编号】 43456 什么是编号？
【正 文】
第9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] (3) Where, under any provision of this Agreement, a partnershipis entitled, as a resident of the territory referred to inparagraph (3) (b) of Article 2 of this Agreement, to relieffrom tax in the territory referred to in paragraph (3) (a) of Article 2 of this Agreement on any income or capitalgains, that provision shall not be construed as restrictingthe right of the territory referred to in paragraph (3) (a)of Article 2 of this Agreement to tax any member of the par-tnership who is a resident of the territory referred to inparagraph (3) (a) of Article 2 of this Agreement on his sha-re of such income or capital gains; but any such income orgains shall be treated for the purposes of Article 22 of th-is Agreement as income or gains from sources in the territo-ry referred to in paragraph (3) (b) of Article 2 of this Ag-reement. ARTICLE 24 Non-discrimination (1) Citizens or nationals of a territory shall not be subjectedin the other territory to any taxation or any requirement c-onnected therewith, which is other or more burdensome thanthe taxation and connected requirements to which citizens ornationals of that other territory in the same circumstances,in particular with respect to residence, are or may be subj-ected. (2) A legal person, partnership orassociation deriving its stat-us as such from the law in one of the territories shall notbe subjected in the other territory to any taxation or anyrequirement connected therewith, which is other or more bur-densome than the taxation and connected requirements to whi-ch a legal person, partnership or association deriving itsstatus as such from the law in force in that other territoryin the same circumstances, in particular with respect to re-sidence, is or may be aibjected. (3) The taxation on a permanent establishment which an enterpri-se of a territory has in the other territory shall not be l-ess favourably levied in that other territory than the taxa-tion levied on enterprises of that other territory carryingon the same activities. (4) Except where the provisions of paragraph (1) of Article 9,paragraphs (5) or (7) of Article 11, paragraph (6) dr (7) ofArticle 12, or paragraph (4) of Article 21 of this Agreementapply, interest, royalties and other disbursements paid byan enterpkise of a territory to a resident of the other ter-ritory shall, for the purpose of determining the taxable pr-ofits of such enterprise, be deductible under the same cond-itions as if they had been paid to a resident of the first-mentioned territory. (5) Enterprises of a territory, the capital of which is whollyor partly owned or controlled, directly or indirectly, by o-ne or more residents of the other territory, shall not be s-ubjected in the first-mentioned territory to any taxation orany requirement connected therewith which is other of moreburdensome than the taxation and connected requirements towhich other similar enterprises of the first-mentioned terr-itory are or may be subjected. (6) Nothing contained in this Article shall be construed as obl-iging either territory to grant to individuals not residentin that territory any of the personal allowances, reliefs a-nd reductions for tax purposes which are granted to individ-uals so resident. (7) The provisions of this Article shall apply to the taxes whi-ch are the subject of this Agreement. ARTICLE 25 Mutual agreement procedure (1) Where a resident of a territory considers that actions in o-ne or both of the territories result or will result for himin taxation not in accordance with the provisions of this A-greement, he may, irrespective of the remedies provided bythe domestic law of those territories, present his case tothe competent authority of the territory of which he is a r-esident or, if his case comes under paragraph (1) of Article24 of this Agreement, to that of the territory in which heis a citizen or national or, if his case comes under paragr-aph (2) of Article 24 of this Agreement, to that of the ter-ritory in which he derives his status as a legal person, pa-rtnership or association. (2) The competent authority shall endeavour, if the objection a-ppears to it to be justified and if it is not itself able toarrive at a satisfactory solution, to resolve the case by m-utual agreement with the competent authority of the other t-erritory, with a view to the avoidance of taxation which isnot in accordance with this Agreement. (3) The competent authiirities of the territories shall endeavo-ur to resolve by mutual agreernent any difficulties or doub-ts arising as to the interpretation or application of thisAgreement. They may also consult together for the eliminati-on of double taxation in cases not provided for in the Agre-ement. (4) The competent authorities of the territories may communicatewith each other directly for the purpose of reaching an agr-eement in the sense of the preceding paragraphs. ARTICLE 26 Exchange of information (1) The competent authorities of the territories shall exchangesuch information as is necessary for carrying out the provi-sions of this Agreement or of the domestic laws of the terr-itories concerning taxes covered by this Agreement insofaras the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the adm-inistration of statutory provisions against legal avoidanoe.The exchange of information is not restricted by Article 1of this Agreement. Any information received by a territoryshall be treated as secret and shall be disclosed only to p-ersons or authorities (including courts and administrativebodies) concerned with the assessment or collection of, theenforcement or prosecuition in respect of, or the determina-tion of appeals in relation to, the taxes covered by this A-greement. Such persons or authorities shall use the informa-tion only for such purposes. They may disclose the informat-ion in public court proceedings or in judicial decisions. |
- 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！