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1、 德国德国GERMANYGERMANY中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定AGREEMENT BETWEEN THE PEOPLES REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation) 议 定 书PROTOCOLAGREEMENT BETWEEN THE PEOPLES REPUBLIC OF CHI
2、NA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation) The Peoples Republic of China and the Federal Republic of Germany;Desiring to further their economic relations and to avoid double taxation of income as we
3、ll as to eliminate tax evasion;Have, following amicable negotiations by the representatives of each Government, agreed as follows: Article 1 Personal ScopeThis Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered1. This Agreement shall
4、apply to taxes on income and on capital imposed on behalf of a Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including t
5、axes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Agreement shall apply are: (a) in the Peoples Republic of China: (i) the individual income tax; (ii) the income tax concerning joint ventures with Chinese
6、and foreign investment; (iii) the income tax concerning foreign enterprises; and(iv) the local income tax(hereinafter referred to as “Chinese tax“ ) ; (b) in the Federal Republic of Germany: (i) the individual income tax (die Einkommensteuer) ; (ii) the corporate income tax (die Korperschaftsteuer)
7、; (iii) the capital tax (die Vermgensteuer) ; and(iv) the trade tax (die Gewerbesteuer) (hereinafter referred to as “German tax“ ) . 4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in
8、place of, the existing taxes. Within reasonable periods of time, the competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws. Article 3 General Definitions1. For the purposes of this Agreement, unless the context other
9、wise requires: (a) the terms “a Contracting State“ and “the other Contracting State“ mean, as the context requires, the Peoples Republic of China or the Federal Republic of Germany, and when used in a geographical sense, the territory in which the tax laws of the relevant Contracting State are in fo
10、rce, including the territorial sea and areas beyond the territorial sea within which the relevant Contracting State may, in accordance with international law, exercise the right of exploration for and exploitation of the natural resources of the seabed and its subsoil; (b) the term “person“ includes
11、 an individual, a company and any other body of persons; (c) the term “company“ means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the terms “enterprise of a Contracting State“ and “enterprise of the other Contracting State“ mean respectively an enterpr
12、ise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (e) the term “national“ means an individual who under the laws of a Contracting State possesses the nationality of that Contracting State, as well as a legal person, partner
13、ship and association deriving its status as such from the laws in force in a Contracting State; (f) the term “international traffic“ means any transport by a ship or aircraft operated by an enterprise which has its place of head office in a Contracting State, except when the ship or aircraft is oper
14、ated solely between places in the other Contracting State; (g) the term “competent authority“ means in the case of the Peoples Republic of China the Ministry of Finance or its authorised representative and in the case of the Federal Republic of Germany the Federal Ministry of Finance. 2. As regards
15、the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies. Article 4 Resident1. For the purposes of this Agreement, t
16、he term “resident of a Contracting State“ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to h
