中英税收协定

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1、AGREEMENTBETWEENTHEGOVERNMENTOFTHEPEOPLE’SREPUBLICOFCHINAANDTHEGOVERNMENTOFTHEUNITEDKINGDOMOFGREATBRITAINANDNORTHERNIRELANDFORTHEAVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFFISCALEVASIONWITHRESPECTTOTAXESONINCOMEANDONCAPITALGAINSTheGovernmentofthePeople’sRepu

2、blicofChinaandtheGovernmentoftheUnitedKingdomofGreatBritainandNorthernIreland,DesiringtoconcludeanAgreementfortheavoidanceofdoubletaxationandthepreventionoffiscalevasionwithrespecttotaxesonincomeandoncapitalgains,Haveagreedasfollows:Article1PERSONSCOVEREDThi

3、sAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.Article2TAXESCOVERED1.ThisAgreementshallapplytotaxesonincomeandoncapitalgainsimposedonbehalfofaContractingStateorofitspoliticalsubdivisionsorofitslocalauthorities,irrespectiveofthe

4、mannerinwhichtheyarelevied.2.Thereshallberegardedastaxesonincomeandoncapitalgainsalltaxesimposedontotalincome,oronelementsofincome,includingtaxesongainsfromthealienationofmovableorimmovableproperty.3.TheexistingtaxestowhichtheAgreementshallapplyareinparticul

5、ar:a)inChina:(i)theindividualincometax;(ii)theenterpriseincometax;(hereinafterreferredtoas“Chinesetax”);b)intheUnitedKingdom:1(i)theincometax;(ii)thecorporationtax;(iii)thecapitalgainstax;(hereinafterreferredtoas“UnitedKingdomtax”).4.TheAgreementshallalsoapp

6、lytoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto,orinplaceof,theexistingtaxes.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysignificantchangeswhichhavebeenmadeintheirtaxationl

7、awswithinareasonableperiodoftimeaftersuchchanges.Article3GENERALDEFINITIONS1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:a)theterm“China”meansthePeople’sRepublicofChinaand,whenusedinageographicalsense,meansalltheterritoryofthePeople’sRepu

8、blicofChina,includingitsterritorialsea,inwhichtheChineselawsrelatingtotaxationapply,andanyareabeyonditsterritorialsea,withinwhichthePeople’sRepublicofChinahassovereignrightsofexplorationforandex