中德双边税收协定-EN

AGREEMENT

BETWEEN

THE PEOPLE’S REPUBLIC OF CHINA

AND

THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH

RESPECT

TO TAXES ON INCOME AND CAPITAL

The People’s Republic of China and the Federal Republic of Germany;

Desiring to further their economic relations and to avoid double taxation of income as well as to eliminate tax evasion;

Have, following amicable negotiations by the representatives of each Government, agreed as follows:

ARTICLE 1

PERSONAL SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

ARTICLE 2

TAXES COVERED

1. This Agreement shall 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 taxes 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 People’s Republic of China:

(i) the individual income tax;

(ii) the income tax concerning joint ventures with Chinese 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) ;

(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 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 DEFINITIONS

1. For the purposes of this Agreement, unless the context otherwise requires:

(a) the terms “a Contracting State” and “the other Contracting State” mean, as

the context requires, the People’s 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 force,

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;