中德关于对所得和财产避免双重征税的协定-英文.docVIP

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) 牋The Peoples Republic of China and the Federal Republic of Germany;牋Desiring to further their economic relations and to avoid double taxation of income as well as to eliminate tax evasion;牋Have, following amicable negotiations by the representatives of each Government, agreed as follows: Article 1 Personal Scope 牋This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 牋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. 牋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. 牋3. The existing taxes to which the Agreement shall apply are: 牋(a)牋 in the Peoples Republic of China: 牋(i)牋 the individual income tax; 牋(ii)牋the income tax concerning joint ventures with Chinese and foreign investment; 牋(iii) the income tax concerning foreign enterprises; and牋(iv)牋the local income tax牋(hereinafter referred to as Chinese tax ) ; 牋(b)牋 in the Federal Republic of Germany: 牋(i) 牋the individual income tax (die Einkommensteuer) ; 牋(ii)牋the corporate income tax (die Korperschaftsteuer) ; 牋(iii) the capital tax (die Vermgensteuer) ; and牋(iv)牋the trade tax (die Gewerbesteuer) 牋(hereinafter referred to as German tax ) . 牋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 auth