国际税收协定中英对照

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国际税收常用英语词汇

国际税收常用英语词汇$ abuse of tax treaties 滥用税收协定$ active income 主动收入$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权$ arm's length principle 独立交易原则$ associated enterprise 关联企业$ base company rule 基地公司规定$ best method rule 最佳方法规定$ bilateral 双边$ blocked income 滞留收入$ bounded area 保税区$ branch 分公司/分支机构$ branch rule 分支机构规定$ burden of proof 举证责任$ cancellation of debt (COD) 取消债务$ carried back 向前结转$ carried forward 结转（向后期）$ charitable foundation 慈善基金$ charitable trust 公益/慈善信托$ "check-the-box" rule “打勾选择”规定$ citizen jurisdiction 公民管辖权$ comparable profit method (CPM) 可比利润法$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method （CPM）可比利润法$ conduit company 中介/导管公司$ consolidate 合并$ contribution analysis 贡献分析$ controlled foreign company (CFC) 受控外国子公司$ controlling company 控股公司$ cost plus method (CP) 成本加利润法$ current rule 现行规则$ current tax 本期税额$ deduction 扣除$ deemed dividend 认定的红利$ deferral 递延$ device 工具$ domicile 住所标准$ dual residence 双重居民$ earnings stripping 收益剥离$ excess credit position 超额抵扣情况$ excess interest expense 超额利息支出$ exemption 免除$ force of attraction 吸引力规定$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资$ formula apportionment 公式分配法$ freeport 自由港$ group 跨国企业集团$ holding company 持股公司$ income所得$ interest expense利息支出$ Internal Revenue Code （IRC）(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税$ jurisdiction 管辖权$ legal tax savings 合法节税$ limited liability company (LLC) 有限责任公司$ mobile 流动性（指可在世界各地作公司业务）$ multilateral 多边$ off-shore center 离岸中心$ parent company 母公司$ partnership 合伙人制$ passive income 被动收入$ phantom income 虚幻收入$ physical presence 实际存在(居住)$ pooling of interest 股权联营法$ portfolio exemption 组合投资免税$ profit split 利润分割$ profit split method （PSM）利润分割法$ purchasing method 盘购法$ recognition 确认（会计）$ resale price method (RPM) 再销售价格法$ residence 居所标准$ residence of individuals 自然人居民$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权$ residual analysis 余额分析$ royalty 使用费$ source 来源$ subsidiary/affiliate company 子公司/附属公司$ substance over form 实质重于形式$ super royalty rule 超级使用费规定$ tax audit 税务审计$ tax avoidance 避税$ tax credit 税收抵扣$ tax evasion 偷/逃税$ tax haven 避税港$ tax holiday 减税期$ tax jurisdiction 税收管辖权$ tax planning 税收筹划$ tax return 纳税申报$ tax sparing 税收抵扣限制$ the abstinence approach 禁止法$ the bona fide approach 真实法$ the channel approach 渠道法$ the exclusion approach 排除法$ the look-through approach 受益所有人法$ the number of days of presence 停留时间标准$ the subject-to-tax approach 纳税义务法$ thin capitalization 资本弱化$ threshold 下限$ trade or business 业务或经营$ transactional net margin method （TNMM）交易净利润率法$ transactional profit methods 交易利润法$ transfer pricing 转让定价$ treaty （双边税务）协议$ treaty override 协议优先$ treaty shopping 协议寻找。

国家税务局关于中英税收协定若干条款解释的通知(英国)

乐税智库文档财税法规策划乐税网国家税务局关于中英税收协定若干条款解释的通知(英国)【标签】中英税收协定,若干条款解释【颁布单位】国家税务总局【文号】国税函发﹝1990﹞1097号【发文日期】1990-08-28【实施时间】1990-08-28【有效性】全文有效【税种】税收协定各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：今年七月十六日至十九日，我税务代表团就执行中英避免双重征税协定的若干问题同英国税务代表团在伦敦进行了磋商。

由于中英避免双重征税协定是我对外早期签订的税收协定之一，因而对条文的解释有所不同，执行中也存在较多问题。

原税务总局于1985年3月26日以［85］财税外字第42号文印发的《关于贯彻执行中日、中英税收协定若干问题的处理意见》中，曾作出了一些解释。

通过这次务实性的磋商，双方就大部分问题取得了一致看法，对有些问题尚有不同意见，有待进一步商定。

现根据这次磋商的结果，就中英税收协定若干条款重新解释明确如下：一、第十三条三款关于“技术费”的范围（一）对该款所说“使用或有权使用有关工业、商业、科学经验的情报，作为报酬支付给任何人的款项”，双方一致认为应视为专有技术使用费，应属于第十二条三款（一）项的范围。

为了避免涉及协定条文的修改，双方同意在实际执行中，可以把有关工业、商业、科学经验的情报解释为专有技术。

（二）该款所说“技术”服务： 1.不包括为转让专有技术提供的技术服务。

2.对销售机械设备的贸易合同，应准予扣除设备价款（包括远程运费和保险费），其为销售设备提供技术服务的价款部分，适用第十三条的规定。

3.对软硬件混合的贸易合同，其中属于专有技术使用费的价款，适用第十二条的规定；属于与硬件有关的技术服务费，适用第十三条的规定。

4.对机械贸易合同或软硬件混合的贸易合同，如果按照中英税收协定第五条三款的规定，已构成设有常设机构的，应适用第七条的规定，按营业利润征税。

税务术语中英对照（大全）

税务术语中英对照（大全）第一篇：税务术语中英对照（大全）税务术语中英对照保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）差别关税（Differential Duties）差价关税（Variable Import Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本(Cost)出厂价格（Cost Price）初级产品（Primary Commodity）初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）出口动物产品检疫（Quarantine of Export Animal products）出口管制（Export Contral）出口税（Export Duty）出口退税（Export Rebates）出口信贷（Export Finance）出口限制（Export Restriction）出口信贷国家担保制（Export credit Guarantee）出口许可证（Export Licence）储备货币（Reserve Carreacy）处于发展初级阶段（In the Early Etages of Development）处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products）船舶（Vessel）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）单方面转移收支（Balance of Unilateral Transfers）动物产品（Animal Product）多种汇率（Multiple Rates of Exchange）反补贴税（Counter Vailing Duties）反倾销（Anti-Dumping）反倾销税（Anti-dumping Duties）关税（Customs Duty）关税和贸易总协定（The General Agreement On Tariffs And Trade）关税合作理事会（Customs Co-operation Council）关税减让（Tariff Concession）关税配额（Tariff Quota）关税升级（Tariff Escalation）关税水平（Tariff Level）关税税则（T ariff）关税同盟（Customs Union）关税和贸易总协定秘书处（Secretariat of GATT）规费（Fees）国际价格（International Price）约束税率（Bound Rate）自主关税（Autonomous Tariff）最惠国税率(The Most-favoured-nation Rate of Duty)优惠差额（Margin of Preference）优惠税率（Preferential Rate）有效保护率（Effective Vate of Protection）第二篇：色谱术语中英对照1、气相色谱法（GC）—gas chromatography用气体做为流动相的色法。

联合国税收协定范本2021中英对照

联合国税收协定范本2021中英对照一、概述联合国税收协定是联合国为促进全球税收合作和避免双重征税而制定的重要文件。

2021年版的联合国税收协定范本中英对照对于各国纳税人、政府和国际组织都具有重要意义。

在全球化、数字化的今天，税收合作和规范已成为全球范围内的热点问题，本文旨在通过对联合国税收协定范本进行中英对照的介绍，帮助读者更好地理解该协定及其重要性。

二、联合国税收协定范本2021中英对照1. 第一部分：范本的目的和范围- 中文：本范本的目的在于促进各国间税收合作，避免双重征税和确保税收协议的正当实施。

- 英文：The purpose of this Model is to assist governments in the drafting of bilateral tax treaties for the purpose of making use of the information cont本人ned in the OECD Model Tax Convention and its Commentary (herei nafter the “OECD Model”).2. 第二部分：定义- 中文：在本范本中，“一方合同方”，指的是签署并履行协议的国家或地区。

- 英文：For the purposes of this Model, the term "Contracting State" means a State or Territory to which the Agreement applies.3. 第三部分：居民- 中文：一个人或团体在一国居住，这个国家即视为其居民国。

- 英文：A person or an entity resident in a Contracting State is deemed to be a resident of that Contracting State.4. 第四部分：课税权- 中文：本范本规定的课税权范围包括个人所得税、企业所得税和其他类别的税收。

中英税收协定

AGREEMENTBETWEENTHE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINAAND THE GOVERNMENT OF THE UNITED KINGDOM OF GREATBRITAIN AND NORTHERN IRELANDFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EV ASION WITH RESPECT TO TAXES ON INCOMEAND ON CAPITAL GAINSThe Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland,Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, Have agreed as follows:Article1PERSONS COVEREDThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article2TAXES COVERED1.This Agreement shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied.2.There shall be regarded as taxes on income and on capital gains all taxes imposed on total income,or on elements of income,including taxes on gains from the alienation of movable or immovable property.3.The existing taxes to which the Agreement shall apply are in particular:a)in China:(i)the individual income tax;(ii)the enterprise income tax;(hereinafter referred to as“Chinese tax”);b)in the United Kingdom:(i)the income tax;(ii)the corporation tax;(iii)the capital gains tax;(hereinafter referred to as“United Kingdom tax”).4.The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to,or in place of, the existing taxes.The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their taxation laws within a reasonable period of time after such changes.Article3GENERAL DEFINITIONS1.For the purposes of this Agreement,unless the context otherwise requires:a)the term“China”means the People’s Republic of China and,when used in ageographical sense,means all the territory of the People’s Republic of China, including its territorial sea,in which the Chinese laws relating to taxation apply,and any area beyond its territorial sea,within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea bed and its sub-soil and superjacent water resources in accordance with international law;b)the term“United Kingdom”means Great Britain and Northern Ireland,including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;c)the terms“a Contracting State”and“the other Contracting State”mean Chinaor the United Kingdom as the context requires;d)the term“person”includes an individual,a company and any other body ofpersons;e)the term“company”means any body corporate or any entity which is treatedas a body corporate for tax purposes;f)the terms“enterprise of a Contracting State”and“enterprise of the otherContracting State”mean,respectively,an enterprise carried on by a resident ofa Contracting State and an enterprise carried on by a resident of the otherContracting State;g)the term“international traffic”means any transport by a ship or aircraftoperated by an enterprise of a Contracting State,except when the ship or aircraft is operated solely between places in the other Contracting State;h)the term“competent authority”means,in the case of China,the StateAdministration of Taxation or its authorised representative,and in the case of the United Kingdom,the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative;i)the term“national”means:(i)in relation to China,any individual who under the law in China possessesChinese nationality;and any legal person,partnership or other body ofpersons deriving its status as such from the law in force in China;(ii)in relation to the United Kingdom,any British citizen,or any British subject not possessing the citizenship of any other Commonwealth countryor territory,provided he has the right of abode in the United Kingdom;andany legal person,partnership,association or other entity deriving its statusas such from the laws in force in the United Kingdom.2.As regards the application of the Agreement at any time by a Contracting State,any term not defined therein shall,unless the context otherwise requires,have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Agreement applies,any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article4RESIDENT1.For the purposes of this Agreement,the 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 incorporation,place of management or any other criterion of a similar nature,and also includes that State and any political subdivision or local authority thereof.This term,however,does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.2.Where by reason of the provisions of paragraph1an 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 only of the State in which he has apermanent home available to him;if he has a permanent home available to him inboth States,he shall be deemed to be a resident only of the State with which his personal and economic relations are closer(centre of vital interests);b)if the State in which he has his centre of vital interests cannot be determined,or if he does not have a permanent home available to him in either State,he shall be deemed to be a resident only of the State in which he has an habitual abode;c)if he has an habitual abode in both States or in neither of them,he shall bedeemed to be a resident only of the State of which he is a national;d)if he is a national of both States or of neither of them,the competentauthorities of the Contracting States shall settle the question by mutual agreement.3.Where by reason of the provisions of paragraph1a person other than an individual is a resident of both Contracting States,then it shall be deemed to be a resident only of the State in which its place of effective management is situated.Article5PERMANENT ESTABLISHMENT1.For the purposes of this Agreement,the term“permanent establishment”means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2.The term“permanent establishment”includes especially:a)a place of management;b)a branch;c)an office;d)a factory;e)a workshop;f)a mine,an oil or gas well,a quarry or any other place of extraction of naturalresources;andg)an installation or structure used for the exploration or exploitation of naturalresources.3.The term“permanent establishment”likewise encompasses:a)a building site,a construction,assembly or installation project or supervisoryactivities in connection therewith,but only where such site,project or activities continue for a period of more than12months;b)the furnishing of services,including consultancy services,by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue(for the same or a connected project) within a Contracting State for a period or periods aggregating more than183days in any twelve-month period commencing or ending in the fiscal year concerned.4.Notwithstanding the preceding provisions of this Article,the term“permanent establishment”shall be deemed not to include:a)the use of facilities solely for the purpose of storage,display or delivery ofgoods or merchandise belonging to the enterprise;b)the maintenance of a stock of goods or merchandise belonging to the enterprisesolely for the purpose of storage,display or delivery;c)the maintenance of a stock of goods or merchandise belonging to the enterprisesolely for the purpose of processing by another enterprise;d)the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise or of collecting information,for the enterprise;e)the maintenance of a fixed place of business solely for the purpose of carryingon,for the enterprise,any other activity of a preparatory or auxiliary character;f)the maintenance of a fixed place of business solely for any combination ofactivities mentioned in sub-paragraphs a)to e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5.Notwithstanding the provisions of paragraphs1and2,where a person—other than an agent of an independent status to whom paragraph6applies—is acting on behalf of an enterprise and has,and habitually exercises,in a Contracting State an authority to conclude contracts on behalf of the enterprise,that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise,unless the activities of such person are limited to those mentioned in paragraph4which,if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6.An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker,general commission agent or any other agent of an independent status,provided that such persons are acting in the ordinary course of their business.However,when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise,and conditions are made or imposedbetween that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises,he will not be considered an agent of an independent status within the meaning of this paragraph.7.The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State,or which carries on business in that other State(whether through a permanent establishment or otherwise),shall not of itself constitute either company a permanent establishment of the other.Article6INCOME FROM IMMOVABLE PROPERTY1.Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry)situated in the other Contracting State may be taxed in that other State.2.The term“immovable property”shall have the meaning which it has under the law of the Contracting State in which the property in question is situated.The term shall in any case include property accessory to immovable property,livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting landed property apply,usufruct of immovable property and rights to variable or fixed payments as consideration for the working of,or the right to work, mineral deposits,sources and other natural resources.Ships and aircraft shall not be regarded as immovable property.3.The provisions of paragraph1shall apply to income derived from the direct use, letting,or use in any other form of immovable property.4.The provisions of paragraphs1and3shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article7BUSINESS PROFITS1.The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.If the enterprise carries on business as aforesaid,the profits of the enterprise may be taxed in the other State,but only so much of them as is attributable to that permanent establishment.2.Subject to the provisions of paragraph3,where an enterprise of a Contracting Statecarries on business in the other Contracting State through a permanent establishment situated therein,there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3.In determining the profits of a permanent establishment,there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment,including executive and general administrative expenses so incurred,whether in the State in which the permanent establishment is situated or elsewhere.4.Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts,nothing in paragraph2shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary.The method of apportionment adopted shall, however,be such that the result shall be in accordance with the principles contained in this Article.5.No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6.For the purposes of the preceding paragraphs,the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7.Where profits include items of income or capital gains which are dealt with separately in other Articles of this Agreement,then the provisions of those Articles shall not be affected by the provisions of this Article.Article8SHIPPING AND AIR TRANSPORT1.Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.2.For the purposes of this Article,profits from the operation of ships or aircraft in international traffic include:a)profits from the rental on a bare boat basis of ships or aircraft;andb)profits from the use,maintenance or rental of containers(including trailersand related equipment for the transport of containers)used for the transport of goods or merchandise;where such rental or such use,maintenance or rental,as the case may be,is incidental to the operation of ships or aircraft in international traffic.3.The provisions of paragraph1shall also apply to profits from the participation in a pool,a joint business or an international operating agency,but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.4.Nothing in this Agreement shall affect the provisions of the Agreement between the Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the Reciprocal Avoidance of Double Taxation on Revenues arising from the Business of Air Transport,signed at Beijing on10March1981,to the extent that they have effect as regards taxes to which this Agreement applies.However,where any greater relief for such taxes is afforded by any provision of this Agreement,that provision shall apply.Article9ASSOCIATED ENTERPRISES1.Wherea)an enterprise of a Contracting State participates directly or indirectly in themanagement,control or capital of an enterprise of the other Contracting State,orb)the same persons participate directly or indirectly in the management,controlor capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises,then any profits which would,but for those conditions,have accrued to one of the enterprises,but,by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly.2.Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises,then that other State shall make an appropriateadjustment to the amount of the tax charged therein on those profits.In determining such adjustment,due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall,if necessary,consult each other.Article10DIVIDENDS1.Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2.However,such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State,but if the beneficial owner of the dividends is a resident of the other Contracting State,the tax charged shall not exceed:a)5per cent of the gross amount of the dividends if the beneficial owner is acompany which holds directly or indirectly at least25per cent of the capital of the company paying the dividends;b)15per cent of the gross amount of the dividends where those dividends arepaid out of income or gains derived directly or indirectly from immovable property within the meaning of Article6by an investment vehicle which distributes most of this income or gains annually and whose income or gains from such immovable property is exempted from tax;c)10per cent of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3.Notwithstanding the provisions of paragraphs1and2,dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State if the beneficial owner of the dividend is the Government of that other Contracting State or any of its institutions;or other entity the capital of which is wholly-owned directly or indirectly by the Government of that other Contracting State.4.The term“dividends”as used in this Article means income from shares,or other rights,not being debt-claims,participating in profits,as well as income from other corporate rights and any other item which,under the laws of the Contracting State ofwhich the company paying the dividend is a resident,is treated as a dividend or distribution of a company.5.The provisions of paragraphs1and2shall not apply if the beneficial owner of the dividends,being a resident of a Contracting State,carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.6Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State,that other State may not impose any tax on the dividends paid by the company,except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State,nor subject the company’s undistributed profits to a tax on the company’s undistributed profits,even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State.7.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.Article11INTEREST1.Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2.However,such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State,but if the beneficial owner of the interest is a resident of the other Contracting State,the tax so charged shall not exceed10per cent of the gross amount of the interest.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3.Notwithstanding the provisions of paragraph2,interest arising in a Contracting State and derived by the Government of the other Contracting State,a political sub-division or local authority thereof,the Central Bank of that other Contracting State or any agency of,or entity wholly owned by,that Government,or by any other resident of that other Contracting State with respect to debt-claims of that resident which are financed,guaranteed or insured by the Government of that otherContracting State,a political sub-division or local authority thereof,the Central Bank of that other Contracting State or any agency of,or entity wholly owned by,that Government,shall be exempt from tax in the first-mentioned Contracting State.4.The term“interest”as used in this Article means income from debt-claims of every kind,whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits,and in particular,income from government securities and income from bonds or debentures,including premiums and prizes attaching to such securities,bonds or debentures.Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.The term shall not include any item which is treated as a dividend under the provisions of Article10of this Agreement.5.The provisions of paragraphs1,2and3shall not apply if the beneficial owner of the interest,being a resident of a Contracting State,carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.6.Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.Where,however,the person paying the interest,whether he is a resident of a Contracting State or not,has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred,and such interest is borne by such permanent establishment or fixed base,then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7.Where,by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,the amount of the interest paid exceeds,for whatever reason,the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-mentioned amount.In such case,the excess part of the payments shall remain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Agreement.8.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.Article12ROYALTIES1.Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2.However,such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State,but if the beneficial owner of the royalties is a resident of the other Contracting State,the tax so charged shall not exceed:a)in the case of royalties referred to in sub-paragraph a)of paragraph3,10percent of the gross amount of the royalties;andb)in the case of royalties referred to in sub-paragraph b)of paragraph3,10percent of the adjusted amount of the royalties.For the purpose of thissub-paragraph“the adjusted amount”means60per cent of the gross amountof the royalties.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.3.The term“royalties”as used in this Article means:a)payments of any kind received as a consideration for the use of,or the right touse,any copyright of literary,artistic or scientific work including cinematograph films,or films or tapes for radio or television broadcasting,any patent,trade mark, design or model,plan,secret formula or process,or for information(know-how) concerning industrial,commercial or scientific experience;andb)payments of any kind received as a consideration for the use of,or the right touse,industrial,commercial,or scientific equipment.4.The provisions of paragraphs1and2shall not apply if the beneficial owner of the royalties,being a resident of a Contracting State,carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.5.Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State.Where,however,the person paying the royalties, whether he is a resident of a Contracting State or not,has in a Contracting State apermanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred,and such royalties are borne by such permanent establishment or fixed base,then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.6.Where,by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,the amount of the royalties paid exceeds,for whatever reason,the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-mentioned amount.In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Agreement.7.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the right in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.Article13CAPITAL GAINS1.Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article6and situated in the other Contracting State may be taxed in that other State.2.Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services,including such gains from the alienation of such a permanent establishment(alone or with the whole enterprise)or of such fixed base,may be taxed in that other State.3.Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic by the enterprise,or of containers used in international traffic,or of movable property pertaining to the operation or use of such ships,aircraft or containers,shall be taxable only in that State.4.Gains derived by a resident of a Contracting State from the alienation of shares deriving more than50%of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.5.Gains derived by a resident of a Contracting State from the alienation of shares in a company which is a resident of the other Contracting State may be taxed in that other。

W-8BEN税表中英文翻译

Form W-8BEN (Rev. February 2006) Department of the Treasury Internal Revenue ServiceW-8BEN税表(最后更新时间2006-02) 美国财政部国家税务管理局Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding 在美预扣税受益人的外籍身份证明OMB No. 1545-1621 地址：OMB No. 1545-1621Section references are to the Internal Revenue Code. See separate instructions. Give this form to the withholding agent or payer. Do not send to the IRS.参见国税法。

参见独立的说明。

将此表交给预扣税机构或支付方，不要交给国税局。

Note: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only to claim they are a foreign person exempt from backup withholding.备注:如果以上这些实体希望获得税收协定优惠待遇,或只是提供表格来要求作为不受预扣税限制的外国居民,则应该使用表格W-8BENNote: See instructions for additional exceptions.备注: 参见说明中给出的其它例外情况。

Part I Identification of Beneficial Owner (See instructions.) 受益方身份(参见说明)1 Name of individual or organization that is the beneficial owner 作为受益方的个人或机构的名称:(填写你的名字)2 Country of incorporation or organization 成立或组织的所在国家 (填写China)3 Type of beneficial owner:受益方类型:(一般我们选择第一个即可，个人)Individual 个人Corporation 股份公司Disregarded entity 非独立实体Partnership合伙制公司 Simple trust简单信托 Grantor trust授予人信托 Complex Trust复合信托 Estate房地产 Government政府 International organization国际组织Central bank of issue国外指定银行 Tax-exempt organization免税机构 Private Foundation私人基金4 Permanent residence address (street, apt. or suite no., or rural route). Do not use P.O. box or in-care-of address.永久居住地址 (街道,室号,或邮道). 不要填写邮政信箱或转交地址，用英文填写。

国际税收协定中英对照

跨国退休金所得
international income from pensions
跨国政府服务所得
international income from governmental services
跨国董事费所得
international income from directors fees
跨国表演家和运动员所得
第四章
跨国权益所得
international income from legal right
跨国独立劳动所得
international income from independentpersonallabour
跨国非独立劳动所得
international income from dependent personal labour
第二章
课税权主体
subject of taxing power
课税主体
subject of taxation
课税客体
object of taxation
对物税
taxes on things
对人税
taxes on persons
土地税
land tax
土地闲置税
land holding tax
房产税
house tax
跨国一般静态财产价值
international general propertyvalue on stationary
第三章
税制性重复征税
tax systematic double taxation
法律性重复征税
juridical or legal double taxation
经济性重复征税
economic double taxation

新加坡和迪拜之间国际税收协定

AGREEMENT BETWEENTHE GOVERNMENT OF THE REPUBLIC OF SINGAPORE ANDTHE GOVERNMENT OF THE UNITED ARAB EMIRATESFOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASIONWITH RESPECT TO TAXES ON INCOMEDate of Conclusion: 1 December 1995.Entry into Force: 30 August 1996.Effective Date: Retroactively, 1 January 1992.The Government of the Republic of Singapore and the Government of the United Arab Emirates desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income have 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 apply to taxes on income imposed on behalf of a Contracting State, or its political subdivision or local authorities irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income including taxes on gains from alienation of movable or immovable property.3. The existing taxes to which the Agreement shall apply are:-(a) in the case of the United Arab Emirates:Tax;Income(i)CorporationTax;(ii)(hereinafter referred to as "United Arab Emirates tax");(b) in the case of Singapore:the income tax,(hereinafter referred to as "Singapore tax").4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.5. If by reason of changes made in the taxation law of either Contracting State, it seems desirable to amend any Article of this Agreement without affecting the general principles thereof, the necessary amendments may be made by mutual consent by means of an exchange of diplomatic notes or in any other manner in accordance with their constitutional procedures.ARTICLE 3 - GENERAL DEFINITIONS1. In this Agreement, unless the context otherwise requires:-(a) the term "United Arab Emirates or U.A.E." means the United Arab Emiratesand, when used in a geographical sense, means the United Arab Emiratesterritory and territorial sea, including islands and any area adjacent to itsterritorial sea in which the United Arab Emirates may exercise sovereignrights or jurisdiction in relation to such activities as may be permitted underinternational law;(b) the term "Singapore" means the Republic of Singapore;(c) the terms "a Contracting State" and "the other Contracting State" mean theUnited Arab Emirates or Singapore as the context requires;(d) the term "tax" means United Arab Emirates tax or Singapore tax as thecontext requires;(e) the term "person" includes an individual, a company and any other entitywhich is treated as a taxable entity under the tax laws of the respectiveContracting States;(f) the term "company" means any body corporate or any entity which is treatedas a body corporate for tax purposes;(g) the terms "enterprise of a Contracting State" and "enterprise of the otherContracting State" mean respectively, an enterprise carried on by a residentof a Contracting State and an enterprise carried on by a resident of the otherContracting State;(h) the term "national" means:-(i) in the case of United Arab Emirates, all individuals possessing thenationality of United Arab Emirates in accordance with United ArabEmirates laws and any legal person, partnership and other bodycorporate deriving the status as such from United Arab Emirates laws;(ii) in relation to Singapore, any individual possessing the citizenship of Singapore, and any legal person, partnership, association and anyother entity deriving its status as such from the laws in force inSingapore;(i) the terms "resident of a Contracting State" and "resident of the otherContracting State" mean a person who is a resident of United Arab Emiratesor a person who is a resident of Singapore as the context requires.2. The term "international traffic" means any transport by ships or aircraft operated by an enterprise which has its place of management in either of the Contracting States except when the ship or aircraft is operated solely between places in the other Contracting State.3. The term "competent authority" means:(a) in the case of United Arab Emirates, the Minister of Finance and Industry orhis authorised representative; and(b) in the case of Singapore, the Minister for Finance or his authorisedrepresentative.4. In 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 laws of that State concerning the taxes to which the Agreement applies.ARTICLE 4 - RESIDENT1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who is a resident of a Contracting State in accordance with the taxation laws of that State.2. For the purpose of paragraph 1, the term "a resident of a Contracting State" shall include:-(a) in the case of United Arab Emirates:(i) the Federal Government and local Governments;(ii) a political subdivision of U.A.E.;(iii) the U.A.E. Central Bank, Abu Dhabi Investment Authority, insofar as they are residents of U.A.E. in accordance with the taxation laws ofU.A.E.;(iv) any statutory body, institution or entity which is a resident of U.A.E. in accordance with the taxation laws of U.A.E.(b) in the case of Singapore:(i) the Government of Singapore;(ii) the Monetary Authority of Singapore, the Board of Commissioners of Currency and the Government Investment Corporation of SingaporePte Ltd;(iii) any statutory body, institution or entity which is a resident of Singapore in accordance with the taxation laws of Singapore.3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his case shall be determined in accordance with the following rules:(a) he shall be deemed to be a resident of the Contracting State in which he hasa permanent home available to him. If he has a permanent home available tohim in both Contracting States, he shall be deemed to be a resident of theContracting State with which his personal and economic relations are closer(centre of vital interests);(b) if the Contracting State in which he has his centre of vital interests cannot bedetermined, or if he has not a permanent home available to him in eitherContracting State, he shall be deemed to be a resident of the ContractingState in which he has an habitual abode;(c) if he has an habitual abode in both Contracting States or in neither of them,the competent authorities of the Contracting States shall settle the questionby mutual agreement.4. Where by reason of the provisions of paragraph 1 a person other than an individual isa resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.ARTICLE 5 - PERMANENT ESTABLISHMENT1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2. The term "permanent establishment" includes especially:-(a) a place of management;(b) abranch;office;(c) anfactory;(d) a(e) aworkshop;(f) a mine, an oil or gas well, a quarry or any other place of extraction of naturalresources including timber or other forest produce;(g) a farm or plantation where agriculture or forestry activities are carried on.3. The term "permanent establishment" likewise encompasses:(a) a building site, a construction, assembly or installation project or supervisoryactivities in connection therewith, but only where such site, project or activitiescontinue for a period of more than 9 months;(b) the furnishing of services, including consultancy services, by an enterprise ofa Contracting State through employees or other personnel in the otherContracting State, provided that such activities continue for the same projector a connected project for a period or periods aggregating more than 6months in any calendar year.4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include:-(a) the use of facilities solely for the purpose of storage, display or delivery ofgoods or merchandise belonging to the enterprise;(b) the maintenance of a stock of goods or merchandise belonging to theenterprise solely for the purpose of storage, display or delivery;(c) the maintenance of a stock of goods or merchandise belonging to theenterprise solely for the purpose of processing by another enterprise;(d) the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise, or of collecting information, for theenterprise;(e) the maintenance of a fixed place of business solely for the purpose ofcarrying on, for the enterprise, any other activity of a preparatory or auxiliarycharacter.5. Notwithstanding the provisions of paragraphs 1 and 2 a person acting in a Contracting State on behalf of an enterprise of the other Contracting State - other than an agent of an independent status to whom paragraph 6 applies - shall be deemed to be a permanent establishment in the first-mentioned State if:(a) he has and habitually exercises in the first-mentioned State a generalauthority to negotiate and conclude contracts for or on behalf of suchenterprise; or(b) he maintains in the first-mentioned State a stock of goods or merchandisefrom which he regularly sells goods or merchandise for or on behalf of suchenterprise; or(c) he habitually secures orders in the first-mentioned State, exclusively oralmost exclusively for the enterprise itself or for such enterprise and otherenterprises which are controlled by it or have a controlling interest in it.6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.ARTICLE 6 - INCOME FROM IMMOVABLE PROPERTY1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State.2.(a) The term "immovable property" shall, subject to the provisions of sub-paragraph (b) and (c), have the meaning which it has under the law of theContracting State in which the property in question is situated;(b) the term "immovable property" shall in any case include property accessory toimmovable property, livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting landed property apply,usufruct of immovable property and rights to variable or fixed payments asconsideration for the working of, or the right to work, mineral deposits,sources and other natural resources;(c) ships and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used for the performance of professional services.ARTICLE 7 - BUSINESS PROFITS1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses, including executive and general administrative expenses, which would be deductible if the permanent establishment were an independent enterprise, insofar as they are reasonably allocable to the permanent establishment whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere.4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the methods of apportionment adopted shall however be such that the result shall be in accordance with the principles contained in this Article.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by the permanent establishment of goods or merchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.ARTICLE 8 - SHIPPING1. Profits derived by an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that Contracting State.2. The provisions of paragraph 1 shall also apply to profits derived from the participation in shipping pools, a joint business or an international operating agency.3. Profits derived by an enterprise of a Contracting State from operation of ships in international traffic shall include:(a) income from rental of containers and related equipment used in internationaltransport which is incidental to income from operation of ships in internationaltraffic; and(b) gains from the alienation of ships, spares, equipment and other movableproperty used by the enterprise in the operation of ships in internationaltraffic, irrespective of the manner in which it is levied.4. A shipping enterprise of a Contracting State shall be exempt from tax in the other Contracting State on:-(a) interest derived from deposits with banks where the deposits are from fundsdirectly connected with the operation of ships in international traffic;(b) income and profits derived from training schemes, management and otherservices rendered to a shipping enterprise of the other Contracting State. ARTICLE 9 - ASSOCIATED ENTERPRISESWhere -(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState, or(b) the same persons participate directly or indirectly in the management, controlor capital of an enterprise of a Contracting State and an enterprise of theother Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.ARTICLE 10 - DIVIDENDS1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 5 percent of the gross amount of the dividends.3. Under the current Singapore laws, where dividends are paid by a company which is a resident of Singapore to a resident of the United Arab Emirates who is the beneficial owner of such dividends, there is no tax in Singapore which is chargeable on dividends in addition to the tax chargeable on the profits or income of the company.4. The provisions of paragraph 2 shall apply to dividends paid by a company which is a resident of Singapore if Singapore, subsequent to the date of signature of this Agreement, imposes a tax on dividends in addition to the tax chargeable in respect of the profits or income of the company.5. The term "dividends" as used in this Article means income from shares, or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.7. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.8.(a) Dividends shall be deemed to arise in United Arab Emirates if they are paidby a company which is a resident of United Arab Emirates;(b) Dividends shall be deemed to arise in Singapore -(i) if they are paid by a company which is a resident of Singapore; or(ii) if they are paid by a company which is a resident of Malaysia out of profits arising in Singapore and qualifying as dividends arising inSingapore under Article VII of the Agreement for the Avoidance ofDouble Taxation between Singapore and Malaysia signed on 26thDecember 1968.ARTICLE 11 - INTEREST1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such interest may also be taxed in the Contracting State in which it arises and according to the law of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 7 percent of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the Government of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State.4. For the purposes of paragraph 3 the term "Government":(a) in the case of the United Arab Emirates means the Government of UnitedArab Emirates, and shall include:(i) a local Government thereof;(ii) United Arab Emirates Central Bank;(iii) Abu Dhabi Investment Authority;(iv)(aa) a statutory body; or(bb) any institution wholly or substantially owned by theGovernment of United Arab Emirates, a local Government, alocal authority or a statutory body thereof,as may be agreed from time to time between the competentauthorities of the Contracting States;(b) in the case of Singapore means the Government of Singapore and shallinclude:(i) the Monetary Authority of Singapore and the Board of Commissionersof Currency;(ii) Government of Singapore Investment Corporation Pte Ltd.;(iii)(aa) a statutory body; or(bb) any institution wholly or substantially owned by theGovernment of Singapore, a local authority or statutory bodythereof,as may be agreed from time to time between the competentauthorities of the Contracting States.5. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent by the taxation law of the State in which the income arises, including interest on deferred payment sales. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.7. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority, a statutory body or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.8. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.ARTICLE 12 - ROYALTIES1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such royalties may also be taxed in the other Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties then the tax so charged shall not exceed 5 percent of the gross amount of such royalties.3. Notwithstanding the provisions of paragraph 2, a Contracting State may exempt or reduce the tax on industrial royalties in accordance with its domestic laws.4. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including any royalty or other amount paid in respect of motion picture films or tapes for broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or forinformation concerning industrial, commercial or scientific experience but excluding royalties in respect of the operation of mines or quarries or exploitation of natural resources.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply.6. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority, a statutory body, or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. ARTICLE 13 - INDEPENDENT PERSONAL SERVICES1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the other Contracting State:(a) if he has a fixed base regularly available to him in the other Contracting Statefor the purpose of performing his activities; in that case, only so much of theincome as is attributable to that fixed base may be taxed in that other State;or(b) if his stay in the other Contracting State is for a period or periods exceeding inthe aggregate 183 days in the relevant calendar year; in that case, only somuch of the income as is derived from his activities performed in that otherState may be taxed in that other State.2. The term "professional services" includes independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants.。

OECD税收协定范本(中英对照文本

Art. 20 Students
Art. 21 Other income
CHAPTERIV
Taxation of capital
Art. 22 Capital
CHAPTERV
Methods for elimination of double taxation
Art.23 AExemption method
e) the term "international traffic" means any transport by a ship or aircraft operatedby an enterprise that has its place of effective management in aContractingState,except when the ship or aircraft is operated solely between places in the otherContractingState;
Art. 7 Business profits
Art. 8 Shipping, inland waterways transport and air transport
Art. 9 Associated enterprises
Art. 10 Dividends
Art. 11 Interest
Art. 12 Royalties
(i) any individual possessing the nationality or citizenship of thatContractingState; and
(ii) any legal person, partnership or association deriving its status as such fromthe laws in force in thatContractingState;

OECD税收协定范本(中英对照文本

Article 1
PERSONS COVERED
This Convention shall apply to persons who are residents of one or both of theContracting States.
Article 2
TAXES COVERED
1. This Convention shall apply to taxes on income and on capital imposed on behalfof aContractingStateor of its political subdivisions or local authorities, irrespective of themanner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed ontotal income, on total capital, or on elements of income or of capital, including taxes ongains from the alienation of movable or immovable property, taxes on the total amounts ofwages or salaries paid by enterprises, as well as taxes on capital appreciation.
TITLE OF THE CONVENTION
Convention between (State A) and (State B)

W-8BEN税表中英文翻译

Form W-8BEN (Rev. February 2006) Department of the Treasury Internal Revenue ServiceW-8BEN税表(最后更新时间2006-02) 美国财政部国家税务管理局Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding在美预扣税受益人的外籍身份证明OMB No. 1545-1621 地址：OMB No. 1545-1621Section references are to the Internal Revenue Code. See separate instructions. Give this form to the withholding agent or payer. Do not send to the IRS.参见国税法。

参见独立的说明。

将此表交给预扣税机构或支付方，不要交给国税局。

Part I Identification of Beneficial Owner (See instructions.) 受益方身份(参见说明)1 Name of individual or organization that is the beneficial owner 作为受益方的个人或机构的名称:(填写你的名字)2 Country of incorporation or organization 成立或组织的所在国家(填写China)3 Type of beneficial owner:受益方类型:(一般我们选择第一个即可，个人)Individual 个人 Corporation 股份公司Disregarded entity 非独立实体Partnership合伙制公司Simple trust简单信托Grantor trust授予人信托Complex Trust复合信托Estate房地产Government政府International organization 国际组织Central bank of issue国外指定银行Tax-exempt organization免税机构Private Foundation私人基金4 Permanent residence address (street, apt. or suite no., or rural route). Do not use P.O. box or in-care-of address.永久居住地址(街道,室号,或邮道). 不要填写邮政信箱或转交地址，用英文填写。

beps15项行动计划中英对照

beps15项行动计划中英对照【实用版】目录1.背景介绍：BEPS 15 项行动计划2.行动计划内容：具体内容概述3.中英文对照：主要条款的对照4.总结：BEPS 15 项行动计划的意义和影响正文1.背景介绍：BEPS 15 项行动计划BEPS，全称为“Base Erosion and Profit Shifting”，即“税基侵蚀和利润转移”，是全球税收领域的一个热门话题。

为了应对这一问题，国际税收领域在 2013 年提出了 BEPS 15 项行动计划，旨在通过改革国际税收规则，防止跨国企业通过税基侵蚀和利润转移来逃避税收。

2.行动计划内容：具体内容概述BEPS 15 项行动计划涵盖了税收领域的多个方面，主要包括以下内容：- 强化关联交易披露- 制定统一的转让定价方法- 防止滥用利息扣除- 防止滥用特许权使用费- 加强税收协定执行- 加强国际税收合作等3.中英文对照：主要条款的对照下面列举一些 BEPS 15 项行动计划的主要条款及其中英文对照：- 条款 1：强化关联交易披露英文：Enhanced disclosure for transactions between enterprises of a multinational enterprise (MNE) group- 条款 2：制定统一的转让定价方法英文：Transfer pricing documentation and country-by-country reporting- 条款 3：防止滥用利息扣除英文：Limiting base erosion incentives, including interest deductibility- 条款 4：防止滥用特许权使用费英文：Limiting the base erosion effect of royalty payments - 条款 5：加强税收协定执行英文：Improving the certainty and efficiency of the mutual agreement procedure- 条款 6：加强国际税收合作英文：Improving tax certainty through enhanced collaboration between tax administrations4.总结：BEPS 15 项行动计划的意义和影响BEPS 15 项行动计划的提出和实施，对于全球税收体系具有重要的意义和影响。

国际税收英文词汇

国际税收英文词汇国际税收英文词汇经合组织:OECD联合国:UN入境交易:Inbound transactions出境交易:Outbound transactions营业税:Business tax消费税:Excise tax财产税:Property tax死亡税:Death duty技术贸易壁垒:TBT居民管辖权:Domiciliary tax jurisdiction地域管辖权:Regional tax jurisdiction住所:Domicile居所:Residence居民纳税人:Resident tax payer税收流亡者:Tax refuges法律住所:Legal domicile财政住所:Fiscal domicile管理机构所在地:Place of effective management总机构所在地:Place of head office营业利润:Business profit子公司:Subsidiary company常设机构:Permanent establishment实际所得原则:Attribution principle引力原则:Force of attraction principle(非）独立劳务所得:Income from(in)dependent personal services 股息:Dividend专利权:Patent right专有技术:Know-how有（无）线纳税义务:(Un)limited tax liability推迟课税:Tax deferral法律性重复征税:Juridical double taxation经济性重复征税:Economic double taxation长期性住所:Permanent home重要利益中心:Center of vital interests习惯性住所:Habitual abode国籍:Nationality扣除法:Deduction method免税法:Exemption method全部免税法:Full exemption累进免税法:Exemption with progression抵免法:Credit method全额抵免:Full credit普通抵免:ordinary credit抵免限额:Ceiling in credit分国抵免:Tax credit on a country by country basis分项抵免:Tax credit on an item by item basis分国分项抵免:Tax credit on a source by source basis 分国不分项抵免:Overall credit on a per-country basis 分项不分国抵免:Overall credit on a per-item basis综合抵免:Overall credit直（间）接抵免:(in)Direct tax credit归属抵免制:Imputation system汇率:Exchange rate税收饶让抵免:Tax sparing credit避税（偷税）:Tax evasion跨境:Cross abroad滥用国际税收协定:Treaty shopping国际避税地:Tax heavens美国国内收入署:Internal Revenue Service(IRS)离岸中心:Offshore center自由港:Free port基地公司:Base company转让定价:Transfer pricing转让价格:Transfer price滥用转让定价:Transfer pricing abuse信托:Trust内部保险公司:Captive insurance company资本弱化:Thin capitalization公平交易原则:the arm’s length可比非受控价格法:Compared uncontrolled price method 工业制成品:Manufactured goods再销售价格法:Resell price method成本加成法:Cost plus method净(总)利润率:Net(Gross)profit margin预约定价协议:Advance pricing agreements(APA)反避税地法规:Anti-tax haven legislation受控外国公司法规:CFC legislation消极投资所得:Passive income税收情报交换方式：a.根据要求交换:Exchange on requestb.自动交换:automatic exchangec.自发交换:Spontaneous exchanged.同时检查:Simultaneous examination条约:Convention股息收益人:Beneficial owner of the dividends。

美国-英文版税收协定-补充1

PROTOCOL TO THE AGREEMENTBETWEENTHE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINAANDTHE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECTTO TAXES ON INCOMEAt the signing of the Agreement between the Government of the People’s Republic of China and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income (hereinafter referred to as “the Agreement”), both sides have agreed upon the following provisions which form an integral part of the Agreement:1. This Agreement shall not restrict in any manner any tax benefit which is or may hereafter be accorded in a Contracting State by the laws of that Contracting State or by any Agreement between the governments of the Contracting States.2. Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4) .3. The United States may impose its social security tax, its personal holding company tax and its accumulated earnings tax notwithstanding any provision of this Agreement. However, a Chinese company shall be exempt from the personal holding company tax or the accumulated earnings tax in the United States during a taxable year if during that taxable year the company is wholly-owned, directly or indirectly, either by one or more individuals who are residents of China (and who are not citizens of the United States) or by the Government of China or any wholly-owned agency thereof.4. The term “person”as defined in Article 3 of the Agreement shall include an estate or a trust.5. In applying paragraph 2 of Article 4 of this Agreement, the competent authorities of both Contracting States shall be guided by the rules contained in paragraph 2 ofArticle 4 of the United Nations Model Double Taxation Convention between Developed and Developing Countries.6. For purposes of paragraph 3 of Article 11 of this Agreement, it is agreed by both sides that, in the case of royalties paid for the rental of industrial, commercial or scientific equipment, the tax shall be imposed on 70 percent of the gross amount of such royalties.7. It is agreed by both sides that the competent authorities of the Contracting States may through consultation deny the benefits of Articles 9, 10 and 11 to a company of a third country if the company becomes a resident of a Contracting State for the principal purpose of enjoying benefits under this Agreement.8. This Agreement shall not affect the application of the agreement between the two governments with respect to mutual exemption from taxation of transportation income of shipping and air transport enterprises, signed at Beijing on March 5, 1982.DONE at Beijing on the 30th day of April, 1984, in duplicate, in the Chinese and English languages, the two texts having equal authenticity.For the Government For the Governmentof the People’s Republic of China of the United States of America。

国际税收协定的解释规则

国际税收协定的解释规则
国际税收协定的解释规则通常遵循以下原则：
1. 文字解释原则（Literal interpretation principle）：根据协定的字面意义解释协定条款，考虑各个词语的通常含义和用法。

2. 目的和宗旨解释原则（Purposive interpretation principle）：考虑协定的目的和宗旨，解释条款的目的是为了避免双重征税、防止避税和促进贸易与投资。

3. 增量原则（Principle of the greater protection against double taxation）：如果两个国家的税收法规存在冲突，应当优先适用对纳税人更有利、减轻双重征税的规定。

4. 优惠享受原则（Principle of the application of the most favorable tax treatment）：如果纳税人符合两个国家的税收法规条件，应当享受最有利的税收待遇。

5. 互通信息原则（Principle of the exchange of information）：国际税收协定通常包含信息交换条款，以确保各国之间可以相互交换税务信息，以便进行有效的税务合作与执法。

这些原则的具体应用会根据各个国家的税法和协定内容而有所
不同。

国际税收协定的解释也可能由相关法院进行裁决，以解决争议和确定具体的解释规则。

2005年OECD税收协定范本(中英对照文本

围范定协章一第
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。拟草以加序程法宪的方双国约缔照按应言序定协.2 注
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4
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neeb evah taht segnahc tnacifingis yna fo rehto hcae

税收协定翻译

税收协定翻译翻译范围：课本95页—97页4.2 Allocation of taxing rights在OECD范本第10条规定下，接受股息的居民难过有权征税。

来源国也有权征税，但如果接受者是股息的受益所有人的话，所征税款被限制在一定的百分比内。

根据税收协议，在来源国支付的税收可以在居民国得到抵免。

OECD范本第23条为此提供担保。

例子：一个香港的个人居民从卢森堡分得股息。

在香港和卢森堡双边税收协定第10条第1款的规定下，香港可以对这笔收入征税。

但是，卢森堡也有权征税，但是所征税额不能超过收入总额的10%。

在协定第22条的规定下，在卢森堡所征的税款可以在香港征税时进行抵免。

一般来说，来源国的征税权要收到限制。

OECD范本把税权限制到15%。

但是如果接受股息的公司直接持有支付股息公司至少25%以上的股份的话，OECD范本可以把比例减少至5%。

在不同的双边税收协定中有不同的规定，比如接下来的例子。

例子：一个俄罗斯的公司从蒙古利亚取得股息。

根据蒙古利亚和俄罗斯的双边税收协定第10条第2款，来源国可以征收不超过10%的预提税。

如果接受股息的是个人的话本条款也同样适用。

俄罗斯有权征税，但是在蒙古利亚和俄罗斯双边税收协定第24条的规定下，抵免方法必须适用。

如果，，如果在蒙古利亚国内税法中股息收入被豁免的话，俄罗斯也要对这笔收入豁免。

不像OECD范本，UN范本么有规定预提税的任何税率，而是预留了一个通过双边协商达成的百分比。

这个意思，当然没有消除分配的冲突，但是只保持在缔约国的水平。

此外，根据UN范本第10条第2款的规定，直接和间接投资的不同的临界值降低到10%。

如果股息的接受者在缔约国一方居住，同时，支付股息的公司是缔约国另一方的居民，OECD范本第10条才适用。

如果股息来源于接受股息的居民国，那么OECD范本第10条不适用。

股息来源于第三方国家也同样不适用。

例子：一个瑞士个人居民从一家公司分得股息。

这家公司在法国有法律地位，但是实际管理机构在瑞士。

税收术语(按字母分类)

excise on eating, drinking and lodging饮食旅店业消费税
excise tax国内消费税
exclusive taxation principle独占征税原则
exemption免除
exemption method免税法
exemption method免税方法
exemption with progress累进免税法
bourse tax证券交易所税
bourse transaction tax(securities exchange tax)有价证券交易税
branch分公司
branch rule分支机构规定
branch tax treatment分支机构的税收待遇
building tax建筑税
burden of proof举证责任
defense surtax防卫附加税
defense tax国防税
deferral延迟纳税
deferred taxation law延期征税法
dependent agents非独立代理人
derived from the approved system所得核定制度
development land tax改良土地税
composed of market standards组成市场标准
comprehensive income t ax综合所得税
comprehensive tax treaties综合税收协定
conduit company中介/导管公司
consolidated tax综合税
consumption tax消费税
cross-border transaction跨境交易
current rule现行规则

2005年OECD税收协定范本(中英对照文本

h) the term "business" includes the performance of professional services and of other activities of an independent character.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
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 taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.