中德关于对所得和财产避免双重征税的心意协定-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) ??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 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 Contrac