中国政坛和东瀛国政党关于对所得幸免重复征税和防御偷漏税的协定 附日文

发文单位:日本

发文单位:法国

发文单位:蒙古

发布日期:1983-9-6

发布日期:1984-5-30

发布日期:1991-8-26

执行日期:1984-6-26

执行日期:1985-2-21

执行日期:1992-6-23

生效日期:1900-1-1

生效日期:1900-1-1

生效日期:1900-1-1

  中华人民共和国政府和日本国政府,愿意缔结关于对所得避免双重征税和防止偷漏税的协定,达成协议如下:

  中华人民共和国政府和法兰西共和国政府,愿意缔结关于对所得避免双重征税和防止偷漏税的协定,达成协议如下:

  中华人民共和国政府和蒙古人民共和国政府,愿意缔结关于对所得避免双重征税和防止偷漏税的协定,达成协议如下:

  第一条 本协定适用于缔约国一方或者同时为双方居民的人。

  第一条 人的范围

  第一条 人的范围

  第二条

  本协定适用于缔约国一方或者缔约国双方居民的人第二条 税的范围

  本协定适用于缔约国一方或者同时为双方居民的人。

  一、本协定适用于下列税种:

  一、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收,不论其征收方式如何。

  第二条 税种范围

  (一)在中华人民共和国:

  二、对全部所得或某项所得征的税,包括对来自转让动产或不动产的收益征的税以及对资本增值征的税,应视为所得税。

  一、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收,不论其征收方式如何。

  1.个人所得税;

  三、本协定适用的现行税种是:

  二、对全部所得或某项所得征收的税收,包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收,应视为对所得征收的税收。

  2.中外合资经营企业所得税;

  (一)在中华人民共和国:

  三、本协定适用的现行税种是:

  3.外国企业所得税;

  1.个人所得税;

  (一)在蒙古人民共和国:

  4.地方所得税。

  2.中外合资经营企业所得税;

  1.个人所得税;

  (以下简称“中国税收”)

  3.外国企业所得税;

  2.外商投资企业所得税;

  (二)在日本国:

  4.地方所得税;

  3.外国企业所得税;

  1.所得税;

  包括上述各种税的源泉扣缴和预扣款。

  4.地方所得税。

  2.法人税;

  (以下称为“中国税收”)

  (以下简称“蒙古税收”)

  3.居民税。

  (二)在法兰西共和国:

  (二)在中华人民共和国:

  (以下简称“日本国税收”)

  1.所得税;

  1.个人所得税;

  二、本协定也适用于本协定签订之日后增加或者代替第一款所列税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动,在其变动后的适当时间内通知对方。

  2.公司税;

  2.外商投资企业和外国企业所得税;

  第三条

  包括上述各种税的源泉扣缴和预扣款。

  3.地方所得税。

  一、在本协定中,除上下文另有解释的以外:

  (以下称为“法国税收”)

  (以下简称“中国税收”)

  (一)“中华人民共和国”一语用于地理概念时,是指有效行使有关中国税收法律的所有中华人民共和国领土,包括领海,以及根据国际法,中华人民共和国有管辖权和有效行使有关中国税收法律的所有领海以外的区域,包括海底和底土;

  四、本协定也适用于本协定签订之日后增加或者代替第三款所列现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动,在其变动后的适当时间内通知对方。

  四、本协定也适用于本协定签订之日后征收的属于增加或者代替第三款所列现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动,在其变动后的适当时间内通知对方。

  (二)“日本国”一语用于地理概念时,是指有效行使有关日本国税收法律的所有日本国领土,包括领海,以及根据国际法,日本国有管辖权和有效行使有关日本国税收法律的所有领海以外的区域,包括海底和底土;

  第三条 一般定义

  第三条 一般定义

  (三)“缔约国一方”和“缔约国另一方”的用语,按照上下文,是指中华人民共和国或者日本国;

  一、在本协定中,除上下文另有解释的以外:

  一、在本协定中,除上下文另有解释的以外:

  (四)“税收”一语,按照上下文,是指中国税收或者日本国税收;

  (一)“缔约国一方”和“缔约国另一方”的用语,按照上下文,是指中华人民共和国或者法兰西共和国;

  (一)“蒙古”一语是指蒙人民共和国;用于地理概念时,是指蒙古人民共和国领土;

  (五)“人”一语包括个人、公司和其它团体;

  (二)“税收”一语,按照上下文,是指中国税收或者法国税收;

  (二)“中国”一语是指中华人民共和国;用于地理概念时,是指实施有关中国税收法律的所有中华人民共和国领土,包括领海,以及根据国际法,中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域;

  (六)“公司”一语是指法人团体或者在税收上视同法人团体的实体;

  (三)“人”一语包括自然人、公司和任何其它团体;

  (三)“缔约国一方”和“缔约国另一方”的用语,按照上下文,是指蒙古或者中国;

  (七)“缔约国一方企业”和“缔约国另一方企业”的用语,分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业;

  (四)“公司”一语是指任何法人团体或者在税收上视同法人团体的实体;

  (四)“税收”一语按照上下文,是指蒙古税收或者中国税收;

  (八)“国民”一语是指所有具有缔约国任何一方国籍的个人和所有按照该缔约国法律建立或者组织的法人,以及所有在该缔约国税收上,视同按照该缔约国法律建立或者组织成法人的非法人团体;

  (五)“缔约国一方企业”和“缔约国另一方企业”的用语,分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业;

  (五)“人”一语包括个人、公司和其他团体;

  (九)“国际运输”一语是指缔约国一方企业以船舶或飞机经营的运输,不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输;

  (六)“国民”一语是指所有具有缔约国一方国籍的自然人和所有按照该缔约国法律建立或者组织的法人,以及在税收上,视同按照该缔约国法律建立或者组织成法人的任何非法人团体;

  (六)“公司”一语是指法人团体或者在税收上视同法人团体的实体;

  (十)“主管当局”一语,在中华人民共和国方面是指财政部或其授权的代表;在日本国方面是指大藏大臣或其授权的代表。

  (七)“主管当局”一语,在中华人民共和国方面是指财政部或者授权的代表;在法兰西共和国方面是指负责预算的部长或其授权的代表。

  (七)“缔约国一方企业”和“缔约国另一方企业”的用语,分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业;

  二、缔约国一方在实施本协定时,对于未经本协定明确定义的用语,除上下文另有解释的以外,应当具有适用于本协定的该缔约国有关税法所规定的含义。

  二、缔约国一方在实施本协定时,对于未经本协定明确定义的用语,除上下文另有解释的以外,应当具有该缔约国关于本协定适用的税种的法律所规定的含义。

  (八)“国民”一语是指所有具有缔约国一方国籍的个人和所有按照该缔约国法律建立或者组织的法人,以及所有在税收上视同按照该缔约国法律建立或者组织成法人的所有非法人团体;

  第四条

  第四条 居 民

  (九)“国际运输”一语是指在缔约国一方设有总机构的企业以及船舶、飞机或陆运工具经营的运输,不包括仅在缔约国另一方各地之间以船舶、飞机或陆运工具经营的运输;

  一、在本协定中,“缔约国一方居民”一语是指按照该缔约国法律,由于住所、居所、总机构或者主要办事处所在地,或其它类似的标准,在该缔约国负有纳税义务的人。

  一、在本协定中,“缔约国一方居民”一语是指按照该缔约国法律,由于住所、居所、总机构所在地,或者其它类似的标准,在该缔约国负有纳税义务的人。

  (十)“主管当局”一语,在蒙古方面是指财政部或其授权的代表;在中国方面是指国家税务局或其授权的代表。

  二、由于第一款的规定,同时为缔约国双方居民的个人,缔约国双方主管当局应当通过协议,确定该人为本协定中缔约国一方的居民。

  二、如果根据第一款的规定,一个自然人同时为缔约国双方的居民,缔约国双方主管当局应当通过协议,确定该自然人作为其居民的缔约国。

  二、缔约国一方在实施本协定时,对于未经本协定明确定义的用语,除上下文另有解释的以外,应当具有该缔约国适用于本协定的税种的法律所规定的含义。

  三、由于第一款的规定,除个人外,同时为缔约国双方居民的人,应认为是其总机构或者主要办事处所在缔约国的居民。[3

  三、如果根据第一款的规定,除自然人以外的人,同时为缔约国双方的居民,应视为是其总机构所在缔约国的居民。

  第四条 居 民

  第五条

  第五条 常设机构

  一、在本协定中,“缔约国一方居民”一语是指按照该缔约国法律,由于住所、居所、总机构所在地,或者其他类似的标准,在该缔约国负有纳税义务的人。

  一、在本协定中,“常设机构”一语是指企业进行全部或部分营业的固定场所。

  一、在本协定中,“常设机构”一语是指企业进行全部或部分营业的固定营业场所。

  二、由于第一款的规定,同时为缔约国双方居民的个人,其身份应按以下规则确定:

  二、“常设机构”一语特别包括:

  二、“常设机构”一语特别包括:

  (一)应认为是其有永久性住所所在缔约国的居民;如果在缔约国双方同时有永久性住所,应认为是与其个人和经济关系更密切(重要利益中心)所在缔约国的居民;

  (一)管理场所;

  (一)管理场所;

  (二)如果其重要利益中心所在国无法确定,或者在缔约国任何一方都没有永久性住所,应认为是其有习惯性居处所在国的居民;

  (二)分支机构;

  (二)分支机构;

  (三)如果其在缔约国双方都有,或者都没有习惯性居处,应认为是其国民所属缔约国的居民;

  (三)办事处;

  (三)办事处;

  (四)如果其同时是缔约国双方的国民,或者不是缔约国任何一方的国民,缔约国双方主管当局应通过协商解决。

  (四)工厂;

  (四)工厂;

  三、由于第一款的规定,除个人以外,同时为缔约国双方居民的人,应认为是其总机构所在缔约国的居民。

  (五)作业场所;

  (五)作业场所;

  第五条 常设机构

  (六)矿场、油井或气井、采石场或者其它开采自然资源的场所。

  (六)矿场、油井或气井、采石场或者任何其它开采自然资源的场所。

  一、在本协定中,“常设机构”一语是指企业进行全部或部分营业的固定营业场所。

  三、建筑工地,建筑、装配或安装工程,或者与其有关的监督管理活动,仅以连续超过6个月的为常设机构。

  三、“常设机构”一语还包括:

  二、“常设机构”一语特别包括:

  四、虽有第一款至第三款的规定,“常设机构”一语应认为不包括:

  (一)建筑工地,建筑、装配或安装工程,仅以连续6个月以上的为限;

  (一)管理场所;

  (一)专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施;

  (二)企业通过雇员或者为上述目的而雇用的其它人员提供的劳务,包括咨询劳务或监督活动,但这种活动仅以在该国领土上(为同一个项目和相关联的项目)在任何12个月中连续或累计超过6个月的为限。

  (二)分支机构;

  (二)专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存;

  四、虽有第一款至第三款的规定,“常设机构”一语应认为不包括:

  (三)办事处;

  (三)专为另一企业加工的目的而保存本企业货物或者商品的库存;

  (一)专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施;

  (四)工厂;

  (四)专为本企业采购货物或者商品,或者搜集情报的目的所设的固定营业场所;

  (二)专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存;

  (五)作业场所;

  (五)专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所。

  (三)专为另一企业加工的目的而保存本企业货物或者商品的库存;

  (六)矿场、油井或气井、采石场或者其他开采自然资源的场所。

  五、缔约国一方企业通过雇员或其他人员在缔约国另一方提供的咨询劳务,除适用第七款规定的独立代理人以外,这些活动(为同一个项目或两个及两个以上相关联的项目)在任何12个月中连续或累计超过6个月的,应认为在该缔约国另一方设有常设机构。

  (四)专为本企业采购货物或者商品,或者搜集情报的目的所设的固定营业场所;

  三、“常设机构”一语还包括:

  六、虽有第一款和第二款的规定,除适用第七款规定的独立代理人以外,当一个人在缔约国一方代表缔约国另一方的企业进行活动,如果符合下述条件之一的,这个人为该企业进行的任何活动,应认为该企业在该缔约国一方设有常设机构:

  (五)专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所。

  (一)建筑工地,建筑、装配或安装工程,或者与其有关的监督管理活动,但仅以该工地、工程或活动连续十八个月以上的为限;

  (一)这个人在该缔约国一方有权并经常行使这种权利代表该企业签订合同。除非这个人的活动仅限于第四款的规定,即使是通过固定营业场所进行活动,按照第四款规定,不应认为该固定营业场所是常设机构。

  五、虽有第一款和第二款的规定,当一个人(除适用于第六款的独立代理人外)在缔约国一方代表缔约国另一方的企业进行活动,有权并经常行使这种权力代表该企业签订合同,这个人为该企业进行的任何活动,应认为该企业在该缔约国一方设在常设机构。除非这个人通过固定营业场所进行的活动仅限于第四款,按照该款规定,不应认为该固定营业场所是常设机构。

  (二)缔约国一方企业通过雇员或者雇佣的其他人员,在缔约国另一方为同一个项目或相关联的项目提供的劳务,包括咨询劳务,仅以连续或累计十八个月以上的为限。

  (二)这个人在该缔约国一方全部或者几乎全部代表该企业,或者为该企业以及该企业控制或被控制的其它企业经常接受订货单。

  六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其它独立代理人在缔约国另一方进行营业,不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部是为该企业进行的,不应认为是本款所指的独立代理人。

  四、虽有第一款至第三款的规定,“常设机构”一语应认为不包括:

  七、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其它独立代理人在缔约国另一方进行营业,不应认为在该缔约国另一方设有常设机构。

  七、缔约国一方居民公司,控制或被控制于缔约国另一方居民公司,或者在该缔约国另一方进行营业的公司(不论是否通过常设机构),此项事实不能据以使任何一方公司构成另一方公司的常设机构。

  (一)专为储存、陈列或者交付本企业的货物或者商品的目的而使用的设施;

  八、缔约国一方居民公司,控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司(不论是否通过常设机构),此项事实不能据以使任何一方公司构成另一方公司的常设机构。

  第六条 不动产所得

  (二)专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存;

  第六条

  一、缔约国一方居民从位于缔约国另一方的不动产取得的所得,可以在该缔约国另一方征税。

  (三)专为另一企业加工的目的而保存本企业货物或者商品的库存;

  一、缔约国一方居民从位于缔约国另一方的不动产取得的所得,可以在该缔约国另一方征税。

  二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产,农业和林业所使用的牲畜和设备,有关地产的一般法律规定所适用的权利,不动产的用益权以及由于开采或有权开采矿藏、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。

  (四)专为本企业采购货物或者商品,或者搜集情报的目的所设的固定营业场所;

  二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产,农业和林业所使用的牧畜和设备,一般法律规定的适用于地产的权利,不动产的用益权以及由于开采或有权开采矿藏、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。

  三、第一款的规定应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。

  (五)专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所;

  三、第一款的规定适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。

  四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。

  (六)专为本款第(一)项至第(五)项活动的结合所设的固定营业场所,如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。

  四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。

  第七条 营业利润

  五、虽有第一款和第二款的规定,当一个人(除适用第六款规定的独立代理人以外)在缔约国一方代表缔约国另一方的企业进行活动,有权并经常行使这种权力以该企业的名义签订合同,这个人为该企业进行的任何活动,应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款的规定,按照该款规定,不应认为该固定营业场所是常设机构。

  第七条

  一、缔约国一方企业的利润应仅在该缔约国征税,但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业,其利润可以在该缔约国另一方征税,但应仅以属于该常设机构的利润为限。

  六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业,不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业,不应认为是本款所指的独立代理人。

  一、缔约国一方企业的利润应仅在该缔约国征税,但该企业通过设在缔约国另一方常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业,其利润可以在该缔约国另一方征税,但应仅以属于该常设机构的利润为限。

  二、除适用第三款的规定以外,缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业,如果该常设机构是一个独立和分设的企业,在相同或相似情况下从事相同或相似活动,并完全独立地同其所隶属的企业进行交易,该常设机构可能得到的利润在缔约国各方应归属于该常设机构。

  七、缔约国一方居民公司,控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司(不论是否通过常设机构),此项事实不能据以使任何一方公司构成另一方公司的常设机构。

  二、从属于第三款的规定,缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业,应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业,并同该常设机构所隶属的企业完全独立处理,该常设机构在缔约国各方可能得到的利润应属于该常设机构。

  三、确定常设机构的利润时,应当允许扣除其进行营业发生的各种费用,包括管理和一般行政费用,不论其发生于该常设机构所在国或者其它任何地方。但是,常设机构使用专利或者其它权利支付给企业总机构或该企业其它办事处的特许权使用费、报酬或其它类似款项,具体服务或管理的佣金,以及因借款所支付的利息(该企业是银行机构的除外)都不作任何扣除(属于偿还代垫实际发生的费用除外)。同样,在确定常设机构的利润时,也不考虑该常设机构从企业总机构或该企业其它办事处取得的特许权使用费、报酬或其它类似款项,具体服务或管理的佣金,以及贷款给该企业总机构或该企业其它办事处所获的利息(该企业是银行机构的除外)(属于偿还代垫实际发生的费用除外)。

  第六条 不动产所得

  三、确定常设机构的利润时,应当允许扣除其进行营业发生的各项费用,包括行政和一般管理费用,不论其发生于该常设机构所在国或者其它任何地方。

  四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润,则第二款任何规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是,采用的分配方法所得到的结果,应与本条所规定的原则一致。

  一、缔约国一方居民从位于缔约国另一方的不动产取得的所得,可以在该缔约国另一方征税。

  四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润,则第二款并不妨碍该缔约国按这种习惯分配方法确定其应税的利润。但是,采用的分配方法所得到的结果,应与本条所规定的原则一致。

  五、不应仅由于常设机构为企业采购货物或商品,将利润归属于该常设机构。

  二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产,农业和林业所使用的牲畜和设备,有关地产的一般法律规定所适用的权利,不动产的用益权以及由于开采或有权开采矿藏、水源和其他自然资源取得的不固定或固定收入的权利。船舶、飞机和陆运工具不应视为不动产。

  五、不应仅由于常设机构为企业采购货物或商品,将利润归属于该常设机构。

  六、在第一款至第五款中,除有适当的和充分的理由需要变动外,每年应采用相同的方法确定属于常设机构的利润。

  三、第一款的规定应适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。

  六、在第一款至第五款中,除有适当的和充分的理由需要变动外,每年应采用相同的方法确定属于常设机构的利润。

  七、利润中如果包括有本协定其它各条单独规定的所得项目时,本条规定不应影响其它各条的规定。

  四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。

  七、利润中如果包括本协定其它各条单独规定的所得项目时,本条规定不应影响其它各条的规定。

  第八条 联属企业

  第七条 营业利润

  第八条

  (一)缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本,或者

  一、缔约国一方企业的利润应仅在该缔约国征税,但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业,其利润可以在该缔约国另一方征税,但应仅以属于该常设机构的利润为限。

  一、缔约国一方企业以船舶或飞机经营国际运输取得的利润,应仅在该缔约国征税。

  (二)同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本,

  二、除适用第三款的规定以外,缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业,应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业,并同该常设机构所隶属的企业完全独立处理,该常设机构可能得到的利润在缔约国各方应归属于该常设机构。

  二、缔约国一方企业以船舶或飞机经营国际运输,该企业如果是中华人民共和国的企业,在日本国免除事业税;该企业如果是日本国的企业,在中华人民共和国免除类似日本国事业税的税收。

  在上述任何一种情况下,两个企业之间的商业或财务关系不同于独立企业之间的关系,因此,本应以其中一个企业所得,但由于这些情况而没有取得的利润,可以计入该企业的利润,并据以征税。

  三、在确定常设机构的利润时,应当允许扣除其进行营业发生的各项费用,包括行政和一般管理费用。不论其发生于该常设机构所在国或者其他任何地方。

  三、第一款和第二款的规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。

  第九条 股 息

  四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润,则第二款规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是,采用的分配方法所得到的结果,应与本条所规定的原则一致。

  第九条

  一、缔约国一方居民公司支付给缔约国另一方居民的股息,可以在该缔约国另一方征税。

  五、不应仅由于常设机构为企业采购货物或商品,将利润归属于该常设机构。

  (一)缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本,或者

  二、然而,这些股息也可以在支付股息的公司是其居民的缔约国,按照该缔约国的法律征税。但是,如果收款人是股息实际受益人,则所征税款在任何情况下不应超过该股息总额的百分之十。

  六、在第一款至第五款中,除有适当的和充分的理由需要变动外,每年应采用相同的方法确定属于常设机构的利润。

  (二)同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本,

  本款规定,不应影响对该公司支付股息前的利润所征收的公司利润税。

  七、利润中如果包括有本协定其他各条单独规定的所得项目时,本条规定不应影响其他各条的规定。

  在上述任何一种情况下,两个企业之间的商业或财务关系不同于独立企业之间的关系,因此,本应由其中一个企业取得,但由于这些情况而没有取得的利润,可以计入该企业的利润,并据以征税。

  三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得,以及按照分配利润的公司是其居民的缔约国法律,视同股份所得同样征税的其它所得。

  第八条 海运、空运和陆运

  第十条

  四、如股息实际受益人是缔约国一方居民,在支付股息的公司是其居民的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付股息的股份与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十三条的规定。

  一、以船舶、飞机或陆运工具经营国际运输业务所取得的利润,应仅在企业总机构所在缔约国征税。

  一、缔约国一方居民公司支付给缔约国另一方居民的股息,可以在该缔约国另一方征税。

  五、中国居民收到法国居民公司支付的股息,可以得到法国有关这些股息预扣款的偿还。该项偿还款可以按照第二款的规定在法国征税。

  二、船运企业的总机构设在船舶上的,应以船舶母港所在缔约国为所在国;没有母港的,以船舶经营者为其居民的缔约国为所在国。

  二、然而,这些股息也可以按照支付股息的公司是其居民的缔约国的法律,在该缔约国征税。但是,如果收款人是该股息受益人,则所征税款不应超过该股息总额的10%。

  六、缔约国一方居民公司从缔约国另一方取得利润或所得,该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润,即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得,该缔约国另一方也不得征收任何税收。

  三、第一款规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。

  本款规定,不应影响对该公司支付股息前的利润所征收的公司利润税。

  第十条 利 息

  第九条 联属企业

  三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得,以及按照分配利润的公司是其居民的缔约国税法,视同股份所得同样征税的其它公司权利取得的所得。

  一、发生于缔约国一方而支付给缔约国另一方居民的利息,可以在该缔约国另一方征税。

  一、当:

  四、如股息受益人是缔约国一方居民,在支付股息的公司是其居民的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该股息的股份或其它公司权利与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十四条的规定。

  二、然而,这些利息也可以在该利息发生的缔约国,按照该缔约国的法律征税。但是,如果收款人是该利息实际受益人,则所征税款不应超过利息总额的10%。

  (一)缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本,或者

  五、缔约国一方居民公司从缔约国另一方取得利润或所得,该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份或其它公司权利与设在该缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润,即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得,该缔约国另一方也不得征税。

  三、虽有第二款的规定,发生在缔约国一方的利息应在该缔约国一方免税,当该利息是支付给:

  (二)同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本,

  第十一条

  (一)在中华人民共和国:

  在上述任何一种情况下,两个企业之间的商业或财务关系不同于独立企业之间的关系,因此,本应由其中一个企业取得,但由于这些情况而没有取得的利润,可以计入该企业的利润,并据以征税。

  一、发生于缔约国一方而支付给缔约国另一方居民的利息,可以在该缔约国另一方征税。

  1.中华人民共和国政府;

  二、缔约国一方将缔约国另一方已征税的企业利润,而这部分利润本应由该缔约国一方企业取得的,包括在该缔约国一方企业的利润内,并且加以征税时,如果这两个企业之间的关系是独立企业之间的关系,该缔约国另一方应对这部分利润所征收的税额加以调整。在确定上述调整时,应对本协定其他规定予以注意,如有必要,缔约国双方主管当局应相互协商。

  二、然而,这些利息也可以在该利息发生的缔约国,按照该缔约国的法律征税。但是,如果收款人是该利息受益人,则所征税款不应超过利息总额的10%。

  2.中国人民银行;

  第十条 股 息

  三、虽有第二款的规定,发生在缔约国一方而为缔约国另一方政府、地方当局及其中央银行或者完全为其政府所有的金融机构取得的利息;或者为该缔约国另一方居民取得的利息,其债权是由该缔约国另一方政府、地方当局及其中央银行或者完全为其政府所有的金融机构间接提供资金的,应在该缔约国一方免税。

  3.因直接或间接贷款或担保贷款的中国银行或者中国国际信托投资公司;

  一、缔约国一方居民公司支付给缔约国另一方居民的股息,可以在该缔约国另一方征税。

  四、本条“利息”一语是指从各种债权取得的所得,不论其有无抵押担保或者是否有权分享债务人的利润;特别是从公债、债券或者信用债券取得的所得,包括其溢价和奖金。

  4.中华人民共和国政府所拥有并为缔约国双方主管当局所一致承认的金融机构。

  二、然而,这些股息也可以在支付股息的公司是其居民的缔约国,按照该缔约国法律征税。但是,如果收款人是股息受益所有人,则所征税款不应超过股息总额的百分之五。

  五、如果利息受益人是缔约国一方居民,在该利息发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该利息的债权与该常设机构或者固定基地有实际联系的,不适用第一款、第二款和第三款的规定。在这种情况下,应视具体情况适用第七条或第十四条的规定。

  (二)在法兰西共和国:

  本款规定,不应影响对该公司支付股息前的利润所征收的公司利润税。

  六、如果支付利息的人为缔约国一方政府、地方当局或该缔约国居民,应认为该利息发生在该缔约国。然而,当支付利息的人不论是否为缔约国一方居民,在缔约国一方设有常设机构或者固定基地,支付该利息的债务与该常设机构或者固定基地有联系,并由其负担这种利息,上述利息应认为发生于该常设机构或固定基地所在缔约国。

  1.法兰西共和国政府;

  三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得,以及按照分配利润的公司是其居民的缔约国法律,视同股份所得同样征税的其他公司权利取得的所得。

  七、由于支付利息的人与受益人之间或者他们与其他人之间的特殊关系,就有关债权支付的利息数额超出支付人与受益人没有上述关系所能同意的数额时,本条规定应仅适用于后来提及的数额。在这种情况下,对该支付款项的超出部分,仍应按各缔约国的法律征税,但应对本协定其它规定予以适当注意。

  2.法兰西银行;

  四、如果股息受益所有人是缔约国一方居民,在支付股息的公司是其居民的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付股息的股份与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十四条的规定。

  第十二条

  3.因直接或间接贷款或担保贷款的法国对外贸易银行或者法国对外贸易保险公司;

  五、缔约国一方居民公司从缔约国另一方取得利润或所得,该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润,即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得,该缔约国另一方也不得征收任何税收。

  一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费,可以在该缔约国另一方征税。

  4.法兰西共和国政府所拥有并为缔约国双方主管当局所一致承认的金融机构。

  第十一条 利 息

  二、然而,这些特许权使用费也可以在其发生的缔约国,按照该缔约国的法律征税。但是,如果收款人是该特许权使用费受益人,则所征税款不应超过特许权使用费总额的10%。

  四、本条“利息”一语是指从各种债权取得的所得,不论其有无抵押担保或者是否有权分享债务人的利润;特别是从公债、债券或者信用债券取得的所得,包括其溢价和奖金。

  一、发生于缔约国一方而支付给缔约国另一方居民的利息,可以在该缔约国另一方征税。

  三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作,包括电影影片、无线电或电视广播使用的胶片、磁带的版权,专利、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项,也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。

  五、如果利息实际受益人是缔约国一方居民,在该利息发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该利息的债权与该常设机构或者固定基地有实际联系的,不适用第一款、第二款和第三款的规定。在这种情况下,应视具体情况适用第七条或第十三条的规定。

  二、然而,这些利息也可以在该利息发生的缔约国,按照该缔约国的法律征税。但是,如果收款人是利息受益所有人,则所征税款不应超过利息总额的百分之十。

  四、如果特许权使用费受益人是缔约国一方居民,在该特许权使用费发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十四条的规定。

  六、如果债务人为缔约国一方政府、地方当局或该缔约国居民,应认为该利息发生在该缔约国。然而,当利息债务人不论是否为缔约国一方居民,在缔约国一方设有常设机构或者固定基地,支付该利息的债务与该常设机构或者固定基地有联系,并由其负担这种利息,上述利息应认为发生于该常设机构或固定基地所在缔约国。

  三、虽有第二款的规定,发生于缔约国一方而为缔约国另一方政府、地方当局及其中央银行或者完全为其政府所有的金融机构取得的利息;或者为该缔约国另一方居民取得的利息,其债权是由该缔约国另一方政府、地方当局及其中央银行或者完全为其政府所有的金融机构间接提供资金的,应在该缔约国一方免税。

  五、如果支付特许权使用费的人是缔约国一方政府、地方当局或该缔约国居民,应认为该特许权使用费发生在该缔约国。然而,当支付特许权使用费的人不论是否为缔约国一方居民,在缔约国一方设有常设机构或者固定基地,支付该特许权使用费的义务与该常设机构或者固定基地有联系,并由其负担这种特许权使用费,上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。

  七、由于债务人与实际受益人之间或者他们与其他人之间的特殊关系,就有关债权支付的利息数额超出债务人与实际受益人没有上述关系所能同意的数额时,本条规定应仅适用于后来提及的数额。在这种情况下,对该支付款项的超出部分,仍应按各缔约国的法律征税,但应考虑本协定的其它规定。

  四、本条“利息”一语是指从各种债权取得的所得,不论其有无抵押担保或者是否有权分享债务人的利润;特别是从公债、债券或者信用债券取得的所得,包括其溢价和奖金。由于延期支付的罚款,不应视为本条所规定的利息。

  六、由于支付特许权使用费的人与受益人之间或他们与其他人之间的特殊关系,就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益人没有上述关系所能同意的数额时,本条规定应仅适用于后来提及的数额。在这种情况下,对该支付款项的超出部分,仍应按各缔约国的法律征税,但应对本协定其它规定予以适当注意。

  第十一条 特许权使用费

  五、如果利息受益所有人是缔约国一方居民,在利息发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该利息的债权与该常设机构或者固定基地有实际联系的,不适用第一款、第二款和第三款的规定。在这种情况下,应视具体情况适用第七条或第十四条的规定。

  第十三条

  一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费,可以在该缔约国另一方征税。

  六、如果支付利息的人为缔约国一方政府、其地方当局或该缔约国居民,应认为该利息发生在该缔约国。然而,当支付利息的人不论是否为缔约国一方居民,在缔约国一方设有常设机构或者固定基地,支付该利息的债务与该常设机构或者固定基地有联系,并由其负担该利息,上述利息应认为发生于该常设机构或固定基地所在缔约国。

  一、缔约国一方居民出让第六条所述位于缔约国另一方的不动产取得的收益,可以在该缔约国另一方征税。

  二、然而,这些特许权使用费也可以在其发生的缔约国,按照该缔约国的法律征税。但是,如果收款人是该特许权使用费实际受益人,则所征税款不应超过特许权使用费总额的10%。

  七、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系,就有关债权所支付的利息数额超出支付人与受益所有人没有上述关系所能同意的数额时,本条规定应仅适用于后来提及的数额。在这种情况下,对该支付款项的超出部分,仍应按各缔约国的法律征税,但应对本协定其他规定予以适当注意。

  二、出让缔约国一方企业在缔约国另一方的常设机构营业财产部分的不动产以外的财产,或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的不动产以外的财产取得的收益,包括出让该常设机构(单独或者随同整个企业)或者该固定基地取得的收益,可以在该缔约国另一方征税。

  三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作,包括电影影片、无线电或电视广播使用的胶片、磁带的版权,专利、专有技术、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项,也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。

  第十二条 特许权使用费

  三、缔约国一方居民出让从事国际运输的船舶或飞机,或者出让属于经营上述船舶、飞机的不动产以外的财产取得的收益,应仅在该缔约国一方征税。

  四、如果特许权使用费实际受益人是缔约国一方居民,在该特许权使用费发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十三条的规定。

  一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费,可以在该缔约国另一方征税。

  四、缔约国一方居民出让第一款至第三款所述财产以外的其它财产取得的收益,发生于缔约国另一方的,可以在该缔约国另一方征税。

  五、如果债务人是缔约国一方政府、地方当局或该缔约国居民,应认为该特许权使用费发生在该缔约国。然而,当特许权使用费债务人不论是否为缔约国一方居民,在缔约国一方设有常设机构或者固定基地,支付该特许权使用费的义务与该常设机构或者固定基地有联系,并由其负担这种特许权使用费,上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。

  二、然而,这些特许权使用费也可以在其发生的缔约国,按照该缔约国的法律征税。但是,如果收款人是特许权使用费受益所有人,则所征税款不应超过特许权使用费总额的百分之十。

  第十四条

  六、由于债务人与实际受益人之间或他们与其他人之间的特殊关系,就有关使用权利或情报支付的特许权使用费数额超出支付人与实际受益人没有上述关系所能同意的数额时,本条规定应仅适用于后来提及的数额。在这种情况下,对该支付款项的超出部分,仍应按各缔约国的法律征税,但应考虑本协定的其它规定。

  三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作,包括电影影片、无线电或电视广播使用的胶片、磁带的版权,专利、专有技术、商标、设计或模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项,或者使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。

  一、缔约国一方居民由于专业性劳务或者其它独立性活动取得的所得,应仅在该缔约国征税,除非该居民在缔约国另一方为从事上述活动的目的设有经常使用的固定基地,或者在该缔约国另一方有关历年中连续或累计停留超过183天。如果该居民拥有上述固定基地或在该缔约国另一方连续或累计停留上述日期,其所得可以在该缔约国另一方征税,但仅限归属于该固定基地的所得,或者在该缔约国另一方上述连续或累计期间取得的所得。

  第十二条 财产收益

  四、如果特许权使用费受益所有人是缔约国一方居民,在特许权使用费发生的缔约国另一方,通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务,据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十四条的规定。

  二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动,以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。

  一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益,可以在该缔约国另一方征税。

  五、如果支付特许权使用费的人是缔约国一方政府、其地方当局或该缔约国居民,应认为该特许权使用费发生在该缔约国。然而,当支付特许权使用费的人不论是否为缔约国一方居民,在缔约国一方设有常设机构或者固定基地,支付该特许权使用费的义务与该常设机构或者固定基地有联系,并由其负担这种特许权使用费,上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。

  第十五条

  二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产,或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益,包括转让该常设机构(单独或者随同整个企业)或者该固定基地取得的收益,可以在该缔约国另一方征税。

  六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系,就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时,本条规定应仅适用于后来提及的数额。在这种情况下,对该支付款项的超出部分,仍应按各缔约国的法律征税,但应对本协定其他规定予以适当注意。

  一、除适用第十六条、第十八条、第十九条、第二十条和第二十一条的规定以外,缔约国一方居民因受雇取得的薪金、工资和其它类似报酬,除在缔约国另一方受雇的以外,应仅在该缔约国一方征税。在缔约国另一方受雇取得的报酬,可以在该缔约国另一方征税。

  三、缔约国一方居民转让从事国际运输的船舶或飞机,或者转让属于经营上述船舶、飞机的动产取得的收益,应仅在该缔约国一方征税。

  第十三条 财产收益

  二、虽有第一款的规定,缔约国一方居民在缔约国另一方受雇取得的报酬,同时具有以下三个条件的,应仅在该缔约国一方征税:

  四、转让一个公司财产股份的股票取得的收益,该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成,可以在该缔约国一方征税。

  一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益,可以在该缔约国另一方征税。

  (一)收款人在有关历年中在该缔约国另一方停留连续或累计不超过183天;

  五、转让第四款所述以外的其它股票取得的收益,该项股票又相当于缔约国一方居民公司25%的股权,可以在该缔约国一方征税。

  二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产,或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益,包括转让常设机构(单独或者随同整个企业)或者固定基地取得的收益,可以在该缔约国另一方征税。

  (二)该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付;

  六、缔约国一方居民转让第一款至第五款所述财产以外的其它财产取得的收益,发生于缔约国另一方的,可以在该缔约国另一方征税。

  三、转让从事国际运输的船舶、飞机或陆运工具,或者转让属于经营上述船舶、飞机或陆运工具的动产取得的收益,应仅在该企业总机构所在缔约国征税。

  (三)该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。

  第十三条 独立个人劳务

  四、转让一个公司财产股份的股票取得的收益,该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成,可以在该缔约国一方征税。

  三、虽有第一款和第二款的规定,受雇于缔约国一方企业经营国际运输的船舶或飞机而取得的报酬,可以在该缔约国征税。

  一、缔约国一方居民由于专业性劳务或者其它独立性活动取得的所得,应仅在该缔约国征税。但具有以下情况之一的,也可以在缔约国另一方征税:

  五、转让第四款所述以外的其他股票取得的收益,该项股票又相当于缔约国一方居民公司至少百分之二十五的股权,可以在该缔约国一方征税。

  第十六条
缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其它类似款项,可以在该缔约国另一方征税。

  (一)该居民在缔约国另一方为从事上述活动设有经常使用的固定基地,在这种情况下,该缔约国另一方可以仅对属于该固定基地的所得征税;

  六、转让第一款至第五款所述财产以外的其他财产取得的收益,应仅在转让者为其居民的缔约国征税。

  第十七条

  (二)在有关历年中在该缔约国另一方,停留连续或累计超过183天的,在这种情况下,该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。

  第十四条 独立个人劳务

  一、虽有第十四条和第十五条的规定,缔约国一方居民的个人,作为表演家,如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员,在缔约国另一方从事其个人活动取得的所得,可以在该缔约国另一方征税。

  二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动,以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。

  一、缔约国一方居民由于专业性劳务或者其他独立性活动取得的所得,应仅在该缔约国征税。但具有以下情况之一的,可以在缔约国另一方征税:

  然而,如果该缔约国一方居民的个人按照缔约国双方政府同意的文化交流的特别计划从事这些活动,该项所得在该缔约国另一方应予免税。

  第十四条 非独立个人劳务

  (一)在缔约国另一方为从事上述活动设有经常使用的固定基地。在这种情况下,该缔约国另一方可以仅对属于该固定基地的所得征税;

  二、虽有第七条、第十四条和第十五条的规定,表演家或运动员在缔约国一方,从事其个人活动取得的所得,并非归属表演家或者运动员本人,而是归属于缔约国另一方居民的其他人,可以在该缔约国一方征税。

  一、除适用第十五条、第十七条、第十八条、第十九条和第二十条的规定以外,缔约国一方居民因受雇取得的薪金、工资和其它类似报酬,除在缔约国另一方受雇的以外,应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬,可以在该缔约国另一方征税。

  (二)在有关历年中在缔约国另一方停留连续或累计超过一百八十三天。在这种情况下,该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。

  然而,如果这些活动是按缔约国双方政府同意的文化交流的特别计划从事的,该项所得在该缔约国一方应予免税。

  二、虽有第一款的规定,缔约国一方居民因在缔约国另一方受雇取得的报酬,同时具有以下三个条件的,应仅在该缔约国一方征税:

  二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动,以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。

  第十八条
除适用第十九条第二款的规定以外,因以前的雇佣关系支付给缔约国一方居民的退休金和其它类似报酬,应仅在该缔约国一方征税。

  (一)受益人在有关历年中在该缔约国另一方停留连续或累计不超过183天;

  第十五条 非独立个人劳务

  第十九条

  (二)该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付;

  一、除适用第十六条、第十八条、第十九条、第二十条和第二十一条的规定以外,缔约国一方居民因受雇取得的薪金、工资和其他类似报酬,除在缔约国另一方从事受雇的活动以外,应仅在该缔约国一方征税。在该缔约国另一方从事受雇的活动取得的报酬,可以在该缔约国另一方征税。

  一、(一)缔约国一方政府或地方当局对履行政府职责向其提供服务的个人支付退休金以外的报酬,应仅在该缔约国一方征税。

  (三)该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。

  二、虽有第一款的规定,缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬,同时具有以下三个条件的,应仅在该缔约国一方征税:

  (二)但是,如果该项服务是在缔约国另一方提供,而且提供服务的个人是该缔约国另一方居民,并且该居民:

  三、虽有第一款和第二款的规定,在缔约国一方企业经营国际运输的船舶或飞机上受雇取得的报酬,可以在该缔约国征税。

  (一)收款人在有关历年中在该缔约国另一方停留连续或累计不超过一百八十三天;

  1.是该缔约国国民;或者

  第十五条 董事费

  (二)该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付;

  2.不是仅仅由于提供该项服务,而成为该缔约国的居民,

  缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其它类似款项,可以在该缔约国另一方征税。

  (三)该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。

  该项报酬,应仅在该缔约国另一方征税。

  第十六条 艺术家和运动员

  三、虽有第一款和第二款的规定,在缔约国一方企业经营国际运输的船舶或飞机上从事受雇的活动取得的报酬,应仅在该企业总机构所在缔约国征税。

  二、(一)缔约国一方政府或地方当局支付的或者从其建立的基金中对向其提供服务的个人支付的退休金,应仅在该缔约国一方征税。

  一、虽有第十三条和第十四条的规定,缔约国一方居民,作为表演家,如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员,在缔约国另一方从事其个人活动取得的所得,可以在该缔约国另一方征税。

  第十六条 董事费

  (二)但是,如果提供服务的个人是缔约国另一方居民,并且是其国民的,该项退休金应仅在该缔约国另一方征税。

  二、虽有第七条、第十三条和第十四条的规定,表演家或运动员从事其个人活动取得的所得,并非归属表演家或运动员本人,而是归属于其他人,可以在该表演家或运动员从事其活动的缔约国征税。

  缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其他类似款项,可以在该缔约国另一方征税。

  三、第十五条、第十六条、第十七条和第十八条的规定,应适用于向缔约国一方政府或地方当局举办的事业提供服务取得的报酬和退休金。

  三、虽有第一款和第二款的规定,作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方政府的文化交流计划进行活动取得的所得,在该缔约国另一方应予免税。

  第十七条 艺术家和运动员

  第二十条
任何个人是、或者在直接前往缔约国一方之前曾是缔约国另一方居民,主要由于在该缔约国一方的大学、学院、学校或其它公认的教育机构从事教学、讲学或研究的目的暂时停留在该缔约国一方,从其第一次到达之日起停留时间不超过3年的,该缔约国一方应对其由于教学、讲学或研究取得的报酬,免于征税。

  第十七条 退休金

  一、虽有第十四条和第十五条的规定,缔约国一方居民,作为表演家,如戏剧、电影、广播或电视艺术家、音乐家或作为运动员,在缔约国另一方从事其个人活动取得的所得,可以在该缔约国另一方征税。

  第二十一条
学生、企业学徒或实习生是、或者在直接前往缔约国一方之前曾是缔约国另一方居民,仅由于接受教育、培训或者获取特别的技术经验的目的,停留在该缔约国一方,其为了维持生活、接受教育或培训的目的收到的款项或所得,该缔约国一方应免予征税。

  一、除适用第十八条第二款的规定以外,因以前的雇佣关系支付给缔约国一方居民的退休金和其它类似报酬,应仅在该缔约国一方征税。

  二、虽有第七条、第十四条和第十五条的规定,表演家或运动员从事其个人活动取得的所得,并非归属表演家或运动员本人,而是归属于其他人,可以在该表演家或运动员从事其活动的缔约国征税。

  第二十二条

  二、虽有第一款的规定,缔约国一方政府或地方当局根据法律规定的社会保险制度支付的退休金和其它款项,应仅在该缔约国一方征税。

  三、虽有第一款和第二款的规定,作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方政府的文化交流计划进行活动取得的所得,在该缔约国另一方应予免税。

  一、缔约国一方居民在缔约国另一方取得的各项所得,凡本协定上述各条未作规定的,可以在该缔约国另一方征税。

  第十八条 政府职员

  第十八条 退休金

  二、但是,缔约国一方居民取得的各项所得,凡本协定上述各条未作规定的,除第一款所述的以外,应仅在该缔约国征税。

  一、(一)缔约国一方政府或地方当局对向其提供服务的自然人支付退休金以外的报酬,应仅在该缔约国一方征税;

  一、除适用第十九条第二款的规定以外,因以前的雇佣关系支付给缔约国一方居民的退休金和其他类似报酬,应仅在该缔约国一方征税。

  三、第六条第二款所规定的不动产所得以外的其它所得,如果所得收款人为缔约国一方居民,通过设在缔约国另一方的常设机构在该缔约国另一方进行营业,或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务,据以支付所得的权利或财产与该常设机构或固定基地有实际联系的,不适用第一款和第二款的规定。在这种情况下,应视具体情况分别适用第七条或第十四条的规定。

  (二)但是,如果该项服务是在缔约国另一方提供,而且提供服务的自然人是该缔约国另一方居民,并且该居民:

  二、虽有第一款的规定,缔约国一方政府或地方当局按其社会保险制度的公共福利计划支付的退休金和其他类似款项,应仅在该缔约国一方征税。

  第二十三条

  1.具有该缔约国国籍;或者

  第十九条 政府服务

  一、在中华人民共和国,消除双重征税如下:

  2.不是仅由于提供该项服务,而成为该缔约国的居民。

  一、(一)缔约国一方政府或地方当局对履行政府职责向其提供服务的个人支付退休金以外的报酬,应仅在该缔约国一方征税。

  (一)中华人民共和国居民从日本国取得的所得,按照本协定规定对该项所得缴纳的日本国税收数额,应允许在对该居民征收的中国税收中抵免。但是,抵免额不应超过对该项所得按照中华人民共和国税法和规章计算的相应中国税收数额。

  该项报酬,应仅在该缔约国另一方征税。

  (二)但是,如果该项服务是在缔约国另一方提供,而且提供服务的个人是该缔约国另一方居民,并且该居民:

  (二)从日本国取得的所得是日本国居民公司支付给中华人民共和国居民公司的股息,同时该中华人民共和国居民公司拥有支付股息公司股份不少于10%的,该项抵免应考虑支付该股息公司就该项所得缴纳的日本国税收。

  二、(一)缔约国一方政府或地方当局直接支付或者从其建立的基金中支付给向其提供服务的自然人的退休金,应仅在该缔约国一方征税。

  1.是该缔约国另一方国民;或者

  二、从属于在日本国以外的国家缴纳的税收在日本国税收中抵免的日本国有关法律:

  (二)但是,如果提供服务的自然人是缔约国另一方居民,并且具有其国籍,该项退休金应仅在该缔约国另一方征税。

  2.不是仅由于提供该项服务,而成为该缔约国另一方的居民,

  (一)日本国居民从中华人民共和国取得的所得,按照本协定规定,该项所得可以在中华人民共和国征税。关于该项所得缴纳的中国税收数额,应允许在对该居民征收的日本国税收中抵免。但是,抵免额不应超过对该项所得征收的相应日本国税收部分。

  三、第十四条、第十五条、第十六条和第十七条的规定,应适用于为缔约国一方政府或地方当局进行营业提供服务取得的报酬和退休金。

  该项报酬,应仅在该缔约国另一方征税。

  (二)如果从中华人民共和国取得的所得是中华人民共和国居民公司支付给日本国居民公司的股息,同时该日本国居民公司拥有支付股息公司选举权股份或者该公司发行的总股票不少于25%的,该项抵免应考虑支付该股息公司就该项所得缴纳的中国税收。

  第十九条 教师和研究人员

  二、(一)缔约国一方政府或地方当局支付或者从其建立的基金中支付给向其提供服务的个人的退休金,应仅在该缔约国一方征税。

  三、在第二款第一项所述的抵免中,下列中国税收应视为已经支付:

  任何自然人是、或者在直接前往缔约国一方之前时曾是缔约国另一方居民,仅由于在该缔约国一方的大学、学院、学校或为该国政府承认的教育机构和科研机构从事教学、讲学或研究的目的,停留在该缔约国一方,从其到达之日起停留时间累计不超过3年的,该缔约国一方应对其由于教学、讲学或研究取得的报酬,免于征税。

  (二)但是,如果提供服务的个人是缔约国另一方居民,并且是其国民的,该项退休金应仅在该缔约国另一方征税。

  (一)在第十条第二款规定适用的股息的情况下,中华人民共和国的合资经营企业支付股息,按10%的税率,其它股息,按20%的税率;

  第二十条 大学生和实习生

  三、第十五条、第十六条、第十七条和第十八条的规定,应适用于向缔约国一方政府或地方当局举办的事业提供服务取得的报酬和退休金。

  (二)在第十一条第二款规定适用的利息的情况下,按10%的税率;

  学生、企业学徒或实习生是、或者在直接前往缔约国一方之前时曾是缔约国另一方居民,仅由于接受教育或培训的目的,停留在该缔约国一方,其为了维持生活、接受教育或培训的目的收到的款项,该缔约国一方应免予征税。

  第二十条 教师和研究人员

  (三)在第十二条第二款规定适用的特许权使用费的情况下,按20%的税率。

  第二十一条 其它所得

  任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民,主要是为了在该缔约国一方的大学、学院、学校或为该缔约国一方政府承认的教育机构和科研机构从事教学、讲学或研究的目的,停留在该缔约国一方。对其由于教学、讲学或研究取得的报酬,该缔约国一方应自其第一次到达之日起,三年内免予征税。

  四、在第二款所述的抵免中,“缴纳的中国税收”一语应视为包括假如没有按以下规定给予免税、减税或者退税而可能缴纳的中国税收数额:

  一、缔约国一方居民在缔约国另一方取得的各项所得,凡本协定上述各条未作规定的,可以在该缔约国另一方征税。

  第二十一条 学生和实习人员

  (一)《中华人民共和国中外合资经营企业所得税法》第五条、第六条和《中华人民共和国中外合资经营企业所得税法施行细则》第三条的规定;

  二、但是,缔约国一方居民取得的各项所得,除第一款所述的以外,不论在什么地方发生的,凡本协定上述各条未作规定的,应仅在该缔约国一方征税。

  学生、企业学徒或实习生是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民,仅由于接受教育、培训的目的,停留在该缔约国一方,其为了维持生活、接受教育或培训的目的停留在该缔约国一方,对其收到或取得的下列款项或所得,该缔约国一方应免予征税:

  (二)《中华人民共和国外国企业所得税法》第四条和第五条的规定;

  三、第六条第二款规定的不动产所得以外的其它所得,如果该所得的受益人为缔约国一方居民,通过设在缔约国另一方的常设机构在该缔约国另一方进行营业,或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务,据以支付所得的权利或财产与该常设机构或固定基地有实际联系,不适用第一款和第二款的规定。在这种情况下,应视具体情况适用第七条或第十三条的规定。

  (一)为了维持生活、接受教育、学习、研究或培训的目的,从该缔约国一方境外取得的款项;

  (三)本协定签订之日后,中华人民共和国为促进经济发展,在中华人民共和国法律中采取的任何类似的特别鼓励措施,经缔约国双方政府同意的。

  第二十二条 消除双重征税方法

  (二)政府或科学、教育、文化机构或其他免税组织给予的助学金、奖学金或奖金;

  第二十四条

  缔约国双方避免双重征税方法如下:

  (三)在该缔约国一方从事个人劳务的所得。

  一、缔约国一方国民在缔约国另一方负担的税收或者有关条件,不应与该缔约国另一方国民在相同情况下,负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定,本款规定也适用于不是缔约国一方或者双方居民的人。

  一、在中华人民共和国:

  第二十二条 其他所得

  二、缔约国一方企业在缔约国另一方的常设机构税收负担,不应高于缔约国另一方对其本国进行同样活动的企业。

  (一)中国居民从法国取得的所得,按照本协定在法国缴纳的税收,可以在对该居民征收的中国税收中抵免。但是,抵免额不应超过对该项所得按照中华人民共和国税法和规章计算的中国税收数额。

  一、缔约国一方居民取得的各项所得,不论在什么地方发生的,凡本协定上述各条未作规定的,应仅在该缔约国一方征税。

  三、除适用第九条、第十一条第七款或第十二条第六款规定外,缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项,在确定该企业应纳税利润时,应与在同样情况下支付给该缔约国一方居民同样予以扣除。

  (二)从法国取得的所得是法国居民公司支付给中国居民公司的股息,同时该中国居民公司拥有支付股息公司股份不少于10%的,该项抵免应考虑支付该股息的公司就该项股息缴纳的法国税收。

  二、第六条第二款规定的不动产所得以外的其他所得,如果所得收款人为缔约国一方居民,通过设在缔约国另一方的常设机构在该缔约国另一方进行营业,或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务,据以支付所得的权利或财产与该常设机构或固定基地有实际联系的,不适用第一款的规定。在这种情况下,应视具体情况分别适用第七条或第十四条的规定。

  四、缔约国一方企业的资本全部或部分,直接或间接为缔约国另一方一个或更多居民拥有或控制,该企业在该缔约国一方负担的税收或者有关条件,不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。

  二、在法兰西共和国:

  第二十三条 消除双重征税方法

  五、本条不应理解为缔约国一方根据法律在税收上仅给予该缔约国居民的任何扣除、优惠和减免,也必须给缔约国另一方居民。

  (一)上述(二)项所述以外的所得,按照本协定在中国征税时,则免除第二条第三款第(二)项所述的法国税收。

  一、在蒙古,消除双重征税如下:

  第二十五条

  (二)第九条、第十条、第十一条、第十二条、第十五条和第十六条所述的来自中国
的所得,按照这些条款规定,可以就其全额在法国征税。法国居民就这些所得缴纳的中国税收,可以得到法国税收抵免。但是,抵免额不应超过对该项所得征收的法国税收数额。

  (一)蒙古居民从中国取得的所得,按照本协定规定在中国缴纳的税额,可以在对该居民征收的蒙古税收中抵免。但是,抵免额不应超过对该项所得按照蒙古税法和规章计算的蒙古税收数额。

  一、当一个人认为,缔约国一方或者双方的措施,导致或将导致对其不符合本协定规定的征税时,可以不考虑各缔约国国内法律的补救办法,将案情提交本人为其居民的缔约国主管当局;或者如果其案情属于第二十四条第一款,可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起,3年内提出。

  (三)按照第(二)项关于第九条、第十条和第十一条的所得项目,所征中国税收的数额应视为:

  (二)从中国取得的所得是中国居民公司支付给蒙古居民公司的股息,同时该蒙古居民公司拥有支付股息公司股份不少于百分之十的,该项抵免应考虑支付该股息公司就该项所得缴纳的中国税收。

  二、上述主管当局如果认为所提意见合理,又不能单方面圆满解决时,应设法同缔约国另一方主管当局相互协商解决,以避免不符合本协定规定的征税。达成的协议应予执行,而不受各缔约国国内法律的时间限制。

  1.中国合资经营企业支付股息总额的10%,其它股息的20%;

  二、在中国,消除双重征税如下:

  三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义,也可以对本协定未作规定的消除双重征税问题进行协商。

  2.利息总额的10%;

  (一)中国居民从蒙古取得的所得,按照本协定规定在蒙古缴纳的税额,可以在对该居民征收的中国税收中抵免。但是,抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。

  四、缔约国双方主管当局为达成第二款和第三款的协议,可以相互直接联系。为有助于达成协议,双方主管当局可以进行会谈,口头交换意见。

  3.特许权使用费总额的20%。

  (二)从蒙古取得的所得是蒙古居民公司支付给中国居民公司的股息,同时该中国居民公司拥有支付股息公司股份不少于百分之十的,该项抵免应考虑支付该股息公司就该项所得缴纳的蒙古税收。

  第二十六条

  (四)虽有第(一)项和第(二)项的规定,对按照本协定在法国的应纳税所得,可以按照法国法律规定的税率,就应纳税所得全额计算法国税收。

  第二十四条 无差别待遇

  一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报,缔约国双方与本协定有关税种的国内法律(以根据这些法律征税与本协定不相抵触为限)的情报和防止偷漏税的情报。情报交换不受第一条的限制。所交换的情报应作密件处理,仅应告知与本协定所含税种有关的查定、征收或裁决上诉的有关人员或主管当局(包括法院)。

  第二十三条 无差别待遇

  一、缔约国一方国民在缔约国另一方负担的税收或者有关条件,不应与该缔约国另一方国民在相同情况下,负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定,本款规定也应适用于不是缔约国一方或者双方居民的人。

  二、第一款的规定在任何情况下,不应被理解为缔约国一方有以下义务:

  一、缔约国一方国民在缔约国另一方负担的税收或者有关义务,不应与该缔约国另一方国民在相同情况下,负担或可能负担的税收或者有关义务不同或比其更重。虽有第一条的规定,本款规定也应适用于不是缔约国一方或者缔约国双方居民的人。

  二、缔约国一方企业在缔约国另一方常设机构的税收负担,不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应理解为缔约国一方由于民事地位、家庭负担给予该缔约国居民的任何扣除、优惠和减免也必须给予该缔约国另一方居民。

  (一)采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施;

  二、缔约国一方企业在缔约国另一方的常设机构税收负担,不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应被理解为缔约国一方由于民事地位、家庭负担给予本国居民税收上的个人扣除、优惠和减税也必须给予缔约国另一方居民。

  三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外,缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项,在确定该企业应纳税利润时,应与在同样情况下支付给该缔约国一方居民同样予以扣除。

  (二)提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报;

  三、除适用第八条、第十条第七款或第十一条第六款规定外,缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项,在确定该企业应纳税利润时,应与在同样情况下支付给该缔约国一方居民一样予以扣除。

  四、缔约国一方企业的资本全部或部分,直接或间接为缔约国另一方一个或一个以上的居民拥有或控制,该企业在该缔约国一方负担的税收或者有关条件,不应与该缔约国一方其他同类企业的负担或可能负担的税收或者有关条件不同或比其更重。

  (三)提供泄漏任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共秩序的情报。

  四、缔约国一方企业的资本全部或部分,直接或间接为缔约国另一方一个或一个以上的居民拥有或控制,该企业在该缔约国一方负担的税收或者有关义务,不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关义务不同或比其更重。

  第二十五条 协商程序

  第二十七条
本协定不应解释为以任何方式限制缔约国一方根据该缔约国法律或缔约国双方政府间的协定,已经给予或今后可能给予缔约国另一方国民或居民的免税、减税或其它扣除。

  五、虽有第二条的规定,本条规定适用于各种税收。

  一、当一个人认为,缔约国一方或者双方所采取的措施,导致或将导致对其不符合本协定规定的征税时,可以不考虑各缔约国国内法律的补救办法,将案情提交本人为其居民的缔约国主管当局;或者如果其案情属于第二十四条第一款,可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起,三年内提出。

  第二十八条
本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的财政特权。

  第二十四条 协商程序

  二、上述主管当局如果认为所提意见合理,又不能单方面圆满解决时,应设法同缔约国另一方主管当局相互协商解决,以避免不符合本协定规定的征税。达成的协议应予执行,而不受各缔约国国内法律的时间限制。

  第二十九条

  一、当一个人认为,缔约国一方或者双方所采取的措施,导致或将导致对其不符合本协定规定的征税时,可以不考虑各缔约国国内法律的补救办法,将案情提交本人为其居民的缔约国主管当局;或者如果其案情属于第二十三条第一款,可以提交本人具有其国籍的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起,3年内提出。

  三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时所发生的困难或疑义,也可以对本协定未作规定的消除双重征税问题进行协商。

  一、本协定在缔约国双方交换外交照会确认已履行为本协定生效所必需的各自的法律程序之日起的第30天开始生效。

  二、上述主管当局如果认为所提意见合理,又不能单方面圆满解决时,应设法同缔约国另一方主管当局相互协商解决,以避免不符合本协定规定的征税。达成的协议应予执行,而不受各缔约国国内法律的时间限制。

  四、缔约国双方主管当局为达成第二款和第三款的协议,可以相互直接联系。为有助于达成协议,双方主管当局的代表可以进行会谈,口头交换意见。

  二、本协定应有效:

  三、缔约国双方主管当局应通过协议设法解决在实施本协定时发生的困难,也可以对本协定未作规定的消除双重征税问题进行协商。

  第二十六条 情报交换

  (一)在中华人民共和国:

  四、缔约国双方主管当局为达成第二款和第三款的协议,可以相互直接联系。为有助于达成协议,双方主管当局可以进行会谈,口头交换意见。

  一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报,或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报(以根据这些法律征税与本协定不相抵触为限),特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应作密件处理,仅应告知与本协定所含税种有关的查定、征收、执行、起诉或裁决上诉有关的人员或当局(包括法院和行政管理部门)。上述人员或当局应仅为上述目的使用该情报,但可以在公开法庭的诉讼程序或法庭判决中公开有关情报。

  1.对在本协定生效后的次年1月1日或以后开始的纳税年度中取得的所得。

  第二十五条 情报交换

  二、第一款的规定在任何情况下,不应被理解为缔约国一方有以下义务:

  2.对在本协定生效后的次年1月1日或以后开始的纳税年度中征收的第八条第二款所述类似日本国事业税的税收。

  一、缔约国双方主管当局应交换为实施本协定的规定所必需的情报,或缔约国双方关于本协定所涉及的税种的国内法律的规定所必需的情报(以根据这些法律征税与本协定不相抵触为限),特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应作密件处理,仅应告知与本协定所含税种有关的查定、征收的有关人员或当局,包括与其有关的裁决上诉的法院。上述人员或当局应仅为上述目的使用该情报,但可以在公开法庭的诉讼程序或法庭判决中引证有关情报。

  (一)采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施;

  (二)在日本国:

  二、第一款的规定在任何情况下,不应被理解为缔约国一方有以下义务:

  (二)提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报;

  对在本协定生效后的次年1月1日或以后开始的纳税年度中取得的所得。

  (一)采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施;

  (三)提供泄露任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共政策(公共秩序)的情报。

  第三十条
本协定应长期有效。但缔约国任何一方可以在本协定生效之日起5年后任何历年6月30日或以前,通过外交途径书面通知对方终止本协定。

  (二)提供按照该缔约国或缔约国另一方法律或正常行政惯例不能得到的情报;

  第二十七条 外交代表和领事官员

  在这种情况下,本协定应失效:

  (三)提供泄漏任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄漏会违反公共秩序的情报。

  本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。

  (一)在中华人民共和国:

  第二十六条 外交官

  第二十八条 生 效

  1.对终止通知发出后的次年1月1日或以后开始的纳税年度中取得的所得。

  本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。

  本协定在缔约国双方交换外交照会确认已履行为本协定生效所必需的各自的法律程序之日起的第三十天开始生效。本协定将适用于在协定生效年度的次年一月一日或以后开始的纳税年度中取得的所得。

  2.对终止通知发出后的次年1月1日或以后开始的纳税年度中征收的第八条第二款所述的类似日本国事业税的税收。

  第二十七条 领土适用范围

  第二十九条 终 止

  (二)在日本国:

  本协定适用于:

  本协定应长期有效。但缔约国任何一方可以在本协定生效之日起满五年后任何历年六月三十日或以前,通过外交途径书面通知对方终止本协定。在这种情况下,本协定对终止通知发出年度的次年一月一日或以后开始的纳税年度中取得的所得停止有效。

  对终止通知发出后的次年1月1日或以后开始的纳税年度中取得的所得。

  (一)在中华人民共和国方面,有效行使中国税法的所有中华人民共和国领土,包括领海以及根据国际法,中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域;

  本协定于一九九一年八月二十六日在乌兰巴托签订,一式两份,每份都用中文、蒙文和英文写成,三种文本同等作准。如在解释上遇有分歧,应以英文本为准。

  下列代表,经各自政府正式授权,已在本协定上签字为证。

  (二)在法兰西共和国方面,有效行使有关本协定所含税种的法国税法的所有法兰西共和国的省或领土,包括领海以及根据国际法,法兰西共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域。

  中华人民共和国政府 蒙古人民共和国政府

  本协定于1983年9月6日在北京签订,一式两份,每份都用中文、日文和英文写成,三种文本具有同等效力。如在解释上遇有分歧,应以英文本为准。

  第二十八条 生效

  代 表 代 表

  议 定 书

  缔约国双方在完成使本协定生效所必需的各自法律程序后,通过外交途径书面通知对方。本协定自最后一方的通知发出之日后第30天生效。本协定将适用于在协定生效年度的次年1月1日或以后开始的会计年度中取得的所得。

  王丙乾 阿·巴扎尔呼

  在签订中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定(以下简称“协定”)时,下列代表同意下列规定应作为协定的组成部分:

  第二十九条 终止

  (签字) (签字)

  一、虽有协定第五条第五款的规定,缔约国一方企业通过雇员或其他人员在缔约国另一方提供与销售或者出租机器设备有关的咨询劳务,应不视为在该缔约国另一方设有常设机构。

  本协定应长期有效。但缔约国任何一方可以在本协定生效之日起5年后任何历年的7月1日以前,通过外交途径书面通知对方于年底终止本协定。在这种情况下,本协定将最后一次适用于在终止通知发出年度的次年1月1日或以后结束的会计年度中取得的所得。

  注:缔约双方相互通知已完成各自法律程序,本协定自一九九二年六月二十三日起生效。

  二、协定第七条第三款规定的企业常设机构支付或者转帐给该企业总机构或该企业其它办事处的下列款项(属于偿还代垫实际发生的费用除外),不应允许扣除:

  双方正式授权签字人签署了本协定,以昭信守。

  附件:议定书

  (一)由于使用专利或其它权利的特许权使用费、报酬或其它类似款项;

  本协定于1984年5月30日在巴黎签订,一式两份,每份都用中文和法文写成,两种文本两有同等效力。

  在签订中华人民共和国政府和蒙古人民共和国政府关于对所得避免双重征税和防止偷漏税的协定(以下简称“协定”)时,双方同意下述规定应作为协定的组成部分:

  (二)对从事具体的服务或管理的佣金;

  议 定 书

  关于第八条

  (三)借款给该常设机构的资金的利息,但该企业是银行机构的除外。

  在签订中华人民共和国政府和法兰西共和国政府关于对所得避免双重征税和防止偷漏税的协定时,双方同意下列规定作为该协定的组成部分:

  本协定不影响两国政府一九八九年四月八日、一九九一年六月二十四日在北京签订的民用航空运输协定和汽车运输协定有关税收规定的执行。

  下列代表,经各自政府正式授权,已在本议定书上签字为证。

  一、关于协定第五条第三款,对由销售工业、商业设备或器材的企业提供的为装配或安装该设备或器材的监督管理活动,如果其监督管理费用少于销售总金额5%的,应认为是附属于该项销售,不构成该企业的常设机构。

  本议定书于一九九一年八月二十六日在乌兰巴托签订,一式两份,每份都用中文、蒙文和英文写成,三种文本同等作准。如在解释上遇有分歧,应以英文本为准。

  本议定书于1983年9月6日在北京签订,一式两份。每份都用中文、日文和英文写成,三种文本具有同等效力。如在解释上遇有分歧,应以英文本为准。

  二、关于协定第十一条第三款,对使用或有权使用工业、商业或科学设备而支付的特许权使用费,只就这些特许权使用费总额的60%征税。

  中华人民共和国政府 蒙古人民共和国政府

  AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA
AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

  三、协定任何规定不影响1975年9月28日中华人民共和国政府和法兰西共和国政府签订的海运协定及换文的规定和1979年1月23日互免航空运输企业税捐的协定的规定。

  代 表 代 表

  The Government of the People’s Republic of China and the Government
of Japan;

  本议定书于1984年5月30日在巴黎签订,一式具份,每份都用中文和法文写成,两种文本具有同等效力。

  王丙乾 阿·巴扎尔呼

  Desiring to conclude an Agreement for the avoidance of double
taxation and the prevention of fiscal evasion with respect to taxes on
income;

  AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA
AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE
TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON
INCOME (Unofficial translation)

  (签字) (签字)

  Have agreed as follows:

  The Government of the People’s Republic of China and the Government
of the French Republic;

  AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA
AND THE GOVERNMENT OF THE MONGOLIAN PEOPLE’S REPUBLIC FOR THE AVOIDANCE
OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO
TAXES ON INCOME

  Article 1

  Desiring to conclude an Agreement for the avoidance of double
taxation and the prevention of fiscal evasion with respect to  taxes on
income;

  The Government of the People’s Republic of China and the Government
of the Mongolian People’s Republic;

  Personal Scope

  Have agreed as follows:

  Desiring to conclude an Agreement for the avoidance of double
taxation and the prevention of fiscal evasion with respect to taxes on
income;

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

  Article 1

  Have agreed as follows:

  Article 2

  Personal Scope

  Article 1

  Taxes Covered

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

  Personal Scope

  1. The taxes to which this Agreement shall apply are:

  Article 2

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

  (a) in the People’s Republic of China:

  Taxes Covered

  Article 2

  (i) the individual income tax;

  1. This Agreement shall apply to taxes on income imposed on behalf
of a Contracting State or of its local authorities, irrespective of the
manner in which they are levied.

  Taxes Covered

  (ii) the income tax concerning joint ventures using Chinese and
foreign investment;

  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
the alienation of movable or immovable property, as well as taxes on
capital appreciation.

  1. This Agreement shall apply to taxes on income imposed on behalf
of a Contracting State or of its local authorities, irrespective of the
manner in which they are levied.

  (iii) the income tax concerning foreign enterprises; and

  3. The existing taxes to which the Agreement shall apply are:

  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
the alienation of movable or immovable property, as well as taxes on
capital appreciation.

  (iv) the local income tax (hereinafter referred to as “Chinese
tax”) ;

  (a) In the People’s Republic of China:

  3. The existing taxes to which the Agreement shall apply are:

  (b) in Japan:

  (i) the individual income tax;

  (a) in the Mongolian People’s Republic:

  (i) the income tax;

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

  (i) the individual income tax;

  (ii) the corporation tax; and

  (iii) the income tax concerning foreign enterprises;

  (ii) the income tax for enterprises with foreign investment;

  (iii) the local inhabitant taxes (hereinafter referred to as
“Japanese tax”) .

  (iv) the local income tax;

  (iii) the income tax concerning foreign enterprises; and

  2. 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, those referred to in
paragraph 1. 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.

  including any withholding taxes and any prepayments with respect to
the aforesaid taxes

  (iv) the local income tax;

  Article 3

  (hereinafter referred to as “Chinese tax” ) .

  (hereinafter referred to as “Mongolian tax” )

  General Definitions

  (b) In the French Republic:

  (b) in the People’s Republic of China:

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

  (i) the tax on income (impt sur le revenu) ;

  (i) the individual income tax;

  (a) the term “the People’s Republic of China” , when used in a
geographical sense, means all the territory of the People’s Republic of
China, including its territorial sea, in which the laws relating to
Chinese tax are in force, and all the area beyond its territorial sea,
including the seabed and sub-soil thereof, over which the People’s
Republic of China has jurisdiction in accordance with international law
and in which the laws relating to Chinese tax are in force;

  (ii) the tax on companies (impt sur les sociétés) ,

  (ii) the income tax for enterprises with foreign investment and
foreign enterprises; and

  (b) the term “Japan” , when used in a geographical sense, means
all the territory of Japan, including its territorial sea, in which
the laws relating to Japanese tax are in force, and all the area beyond
its territorial sea, including the seabed and subsoil thereof, over
which Japan has jurisdiction in accordance with international law and in
which the laws relating to Japanese tax are in force;

  including any withholding taxes and any prepayments with respect to
the aforesaid taxes

  (iii) the local income tax.

  (c) the terms “a Contracting State” and “the other Contracting
State” mean the People’s Republic of China or Japan, as the context
requires;

  (hereinafter referred to as “French tax” ) .

  (hereinafter referred to as “Chinese tax” )

  (d) the term “tax” means Chinese tax or Japanese tax, as the
context requires;

  4. The Agreement shall apply also to any taxes which are identical
or substantially similar to the taxes mentioned in paragraph 3 of this
Article and which are imposed after the date of signature of the
Agreement in addition to, or in place of, the existing taxes. If
opportune, the competent authorities of the Contracting States shall
notify each other of changes which have been made in their respective
taxation laws.

  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.

  (e) the term “person” includes an individual, a company and any
other body of persons;

  Article 3

  Article 3

  (f) the term “company” means any body corporate or any entity
which is treated as a body corporate for tax purposes;

  General Definitions

  General Definitions

  (g) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean, respectively, an enterprise
carried on by a resident of a Contracting State and an enterprise
carried on by a resident of the other Contracting State;

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

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

  (h) the term “nationals”means all individuals possessing the
nationality of either Contracting State and all juridical persons
created or organized under the laws of that Contracting State and all
organizations without juridical personality treated for the purposes of
tax of that Contracting State as juridical persons created or organized
under the laws of that Contracting State;

  (a) the term “a Contracting State” and “the other Contracting
State” mean the People’s Republic of China or the French Republic, as
the context requires;

  (a) the term “Mongolia” means the Mongolian People’s Republic;
when used in geographical sense, means all the territory of the
Mongolian People’s Republic;

  (i) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise of a Contracting State, except
when the ship or aircraft is operated solely between places in the other
Contracting State;

  (b) the term “tax” means Chinese tax or French tax, as the
context requires;

  (b) the term “China” means the People’s Republic of China; when
used in geographical 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 seabed and its
sub-soil and superjacent water resources in accordance with
international law;

  (j) the term “competent authority” means, in the case of the
People’s Republic of China, the Ministry of Finance or its authorized
representative and, in the case of Japan, the Minister of Finance or
his authorized representative.

  (c) the term “person” includes an individual, a company and any
other body of persons;

  (c) the terms “a Contracting State” and “the other Contracting
State” mean Mongolia or China as the context requires;

  2. As regards the application of this Agreement by a Contracting
State, any term not defined in this Agreement shall, unless the
context otherwise requires, have the meaning which it has under the
laws of that Contracting State concerning the taxes to which this
Agreement applies.

  (d) the term “company” means any body corporate or any entity
which is treated as a body corporate for tax purposes;

  (d) the term “tax” means Mongolian tax or Chinese tax, as the
context requires;

  Article 4

  (e) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean respectively an enterprise carried
on by a resident of a Contracting State and an enterprise carried on by
a resident of the other Contracting State;

  (e) the term “person” includes an individual, a company and any
other body of persons;

  Resident

  (f) the term “nationals” means all individuals possessing the
nationality of a Contracting State and all legal entities constituted in
accordance with the law in force in a Contracting State, as well as any
body of persons which is not a body corporate but which is treated as a
body corporate under the laws of that Contracting State for tax
purposes;

  (f) the term “company” means any body corporate or any entity
which is treated as a body corporate for tax purposes;

  1. For the purposes of this Agreement, the term “resident of a
Contracting State” means any person who, under the laws of that
Contracting State, is liable to tax therein by reason of his domicile,
residence, place of head or main office or any other criterion of a
similar nature.

  (g) the term “competent authority” means:

  (g) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean, respectively, an enterprise
carried on by a resident of a Contracting State and an enterprise
carried on by a resident of the other Contracting State;

  2. Where by reason of the provisions of paragraph 1 an individual is
a resident of both Contracting States, then the competent authorities
of the Contracting States shall determine by mutual agreement the
Contracting State of which that individual shall be deemed to be a
resident for the purposes of this Agreement.

  (i) in the case of the People’s Republic of China, the Ministry
of Finance or its authorized representative;

  (h) the term “nationals” means all individuals possessing the
nationality of a Contracting State and all juridical persons created or
organized under the laws of that Contracting State, as well as
organizations without juridical personality treated for tax purposes as
juridical persons created or organized under the laws of that
Contracting State;

  3. Where by reason of the provisions of paragraph 1 a person other
than an individual is a resident of both Contracting States, then it
shall be deemed to be a resident of the Contracting State in which its
head or main office is situated.

  (ii) in the case of the French Republic, the Minister of the
Budget or his authorized representative.

  (i) the term “international traffic” means any transport by a
ship, aircraft or land vehicle operated by an enterprise which has its
head office in a Contracting State, except when the ship, aircraft or
land vehicle is operated solely between places in the other Contracting
State;

  Article 5

  2. As regards 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 law of that State
concerning the taxes to which the Agreement applies.

  (j) the term “competent authority” means, in the case of
Mongolia, the Ministry of Finance or its authorized representative;
and in the case of China, the State Tax Bureau or its authorized
representative.

  Permanent Establishment

  Article 4

  2. As regards the application of this 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 Contracting State concerning the taxes to which this Agreement
applies.

  1. 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.

  Resident

  Article 4

  2. The term “permanent establishment” includes especially:

  1. 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 head office or any other criterion of a similar nature.

  Resident

  (a) a place of management;

  2. Where by reason of the provisions of paragraph 1 an individual is
a resident of both Contracting States, the competent authorities of the
Contracting States shall settle by mutual agreement the State where such
person is a resident.

  1. For the purposes of this Agreement, the term “resident of a
Contracting State” means any person who, under the laws of that
Contracting State, is liable to tax therein by reason of his domicile,
residence, place of head office or any other criterion of a similar
nature.

  (b) a branch;

  3. Where by reason of the provisions of paragraph 1 a person other
than an individual is a resident of both Contracting States, then it
shall be deemed to be a resident of the Contracting State in which its
place of head office is situated.

  2. Where by reason of the provisions of paragraph 1 an individual is
a resident of both Contracting States, then his status shall be
determined as follows:

  (c) an office;

  Article 5

  (a) He shall be deemed to be a resident of the Contracting State
in which he has a permanent home available to him; if he has a
permanent home available to him in both Contracting states, he shall be
deemed to be a resident of the Contracting State with which his personal
and economic relations are closer (centre of vital interests) ;

  (d) a factory;

  Permanent Establishment

  (b) If the State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home available to
him in either Contracting State, he shall be deemed to be a resident of
the State in which he has an habitual abode;

  (e) a workshop; and

  1. 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.

  (c) If he has an habitual abode in both Contracting States or in
neither of them, he shall be deemed to be a resident of the Contracting
State of which he is a national;

  (f) a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources.

  2. The term “permanent establishment” includes especially:

  (d) If he is a national of both Contracting States or of neither
of them, the competent authorities of the Contracting States shall
settle the question by mutual agreement.

  3. A building site, a construction, assembly or installation
project or supervisory activities in connection therewith, constitute a
permanent establishment only if such site, project or activities
continue for a period of more than six months.

  (a) a place of management;

  3. Where by reason of the provisions of paragaph 1 a person other
than an individual is a resident of both Contracting States, then it
shall be deemed to be a resident of the Contracting State in which its
head office is situated.

  4. Notwithstanding the provisions of paragraphs 1 to 3, the term
“permanent establishment” shall be deemed not to include:

  (b) a branch;

  Article 5

  (a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging to the
enterprise;

  (c) an office;

  Permanent Establishment

  (b) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of storage, display or
delivery;

  (d) a factory;

  1. 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.

  (c) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of processing by another
enterprise;

  (e) a workshop; and

  2. The term “permanent establishment” includes especially:

  (d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise, or of collecting
information, for the enterprise;

  (f) a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources.

  (a) a place of management;

  (e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of a
preparatory or auxiliary character.

  3. The term “permanent establishment shall also include:

  (b) a branch;

  5. An enterprise of a Contracting State shall be deemed to have a
permanent establishment in the other Contracting State if it furnishes
in that other Contracting State consultancy services through employees
or other personnel-other than an agent of an independent status to whom
the provisions of paragraph 7 apply-provided that such activities
continue (for the same project or two or more connected projects) for
a period or periods aggregating more than six months within any
twelve-month period.

  (a) a building site or installation or assembly project, but only
if it lasts for more than 6 months;

  (c) an office;

  6. Notwithstanding the provisions of paragraphs 1 and 2, where a
person-other than an agent of an independent status to whom the
provisions of paragraph 7 apply-is acting in a Contracting State on
behalf of an enterprise of the other Contracting State, that enterprise
shall be deemed to have a permanent establishment in the first-mentioned
Contracting State in respect of any activities which that person
undertakes for the enterprise, if:

  (b) the furnishing of services, including consultancy services,
by an enterprise through employees or other personnel engaged by the
enterprise for such purposes, but only where such activities continue
(for the same or a connected project) within the country for a period
or periods aggregating more than six months within any twelve-month
period.

  (d) a factory;

  (a) that person has, and habitually exercises in the
first-mentioned Contracting State, an authority to conclude contracts
in the name of the enterprise, unless his activities are limited to
those mentioned in paragraph 4 which, 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; or

  4. Notwithstanding the provisions of paragraphs 1 to 3, the term
“permanent establishment” shall be deemed not to include:

  (e) a workshop; and

  (b) that person regularly secures orders in the first-mentioned
Contracting State wholly or almost wholly for the enterprise itself or
for the enterprise and other enterprises which control or are controlled
by that enterprise.

  (a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging to the
enterprise;

  (f) a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources.

  7. 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 Contracting 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.

  (b) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of storage, display or
delivery;

  3. The term “permanent establishment” likewise encompasses:

  8. 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
Contracting State (whether through a permanent establishment or
otherwise), shall not of itself constitute either company a permanent
establishment of the other.

  (c) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of processing by another
enterprise;

  (a) a building site, a construction, assembly or installation
project or supervisory activities in connection therewith, but only
where such site, project or activities continue for a period of more
than 18 months;

  Article 6

  (d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;

  (b) the furnishing of services, including consultancy services,
by an enterprise of a Contracting State through employees or other
engaged personnel in the other Contracting State, provided that such
activities continue for the same project or a connected project for a
period or periods aggregating more than 18 months.

  Income from Immovable Property

  (e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of a
preparatory or auxiliary character.

  4. Notwithstanding the provisions of paragraphs 1 to 3, the term
“permanent establishment” shall be deemed not to include:

  1. Income derived by a resident of a Contracting State from
immovable property situated in the other Contracting State may be taxed
in that other Contracting State.

  5. Notwithstanding the provisions of paragraphs 1 and 2, where a
person, other than an agent of an independent status to whom paragraph
6 applies, is acting in a Contracting State on behalf of an enterprise
of the other Contracting State and has, and habitually exercises, in
the first-mentioned Contracting State an authority to conclude contracts
in the name 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 a person are limited to those mentioned in paragraph 4 which,
if exercised through a fixed place of business a permanent establishment
under the provisions of that paragraph.

  (a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging to the
enterprise;

  2. The term “immovable property” shall have the meaning which it has
under the laws 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.

  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 a person is acting in the ordinary course of his business.
However, when the activities of such an agent are devoted wholly or
almost wholly on behalf of that enterprise, he shall not be considered
an agent of an independent status within the meaning of this paragraph.

  (b) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of storage, display or
delivery;

  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.

  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.

  (c) the maintenance of a stock of goods of merchandise belonging
to the enterprise solely for the purpose of processing by another
enterprise;

  4. The provisions of paragraphs 1 and 3 shall 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.

  Article 6

  (d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;

  Article 7

  Income from Immovable Property

  (e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of a
preparatory or auxiliary character;

  Business Profits

  1. 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.

  (f) the maintenance of a fixed place of business solely for any
combination of activities 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.

  1. The profits of an enterprise of a Contracting State shall be
taxable only in that Contracting 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 that other
Contracting State but only so much of them as is attributable to that
permanent establishment.

  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.

  5. Notwithstanding the provisions of paragraphs 1 and 2, where a
person-other than an agent of an independent status to whom the
provisions of paragraph 6 apply-is acting in a Contracting State on
behalf of an enterprise of the other Contracting State, has and
habitually exercises an authority to conclude contracts in the name of
the enterprise, that enterprise shall be deemed to have a permanent
establishment in the first-mentioned Contracting 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 paragraph 4
which, 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.

  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. The provisions of paragraph 1 shall apply to income derived from
the direct use, letting, or use in any other form of immovable
property.

  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 Contracting 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, he will
not be considered an agent of an independent status within the meaning
of this paragraph.

  3. In determining the profits of a permanent establishment, there
shall be allowed as deductions expenses which are incurred for the
purposes of the permanent establishment, including executive and
general administrative expenses so incurred, whether in the Contracting
State in which the permanent establishment is situated or elsewhere.

  4. The provisions of paragraphs 1 and 3 shall 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.

  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.

  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 method of apportionment adopted
shall, however, be such that the result shall be in accordance with
the principles contained in this Article.

  Article 7

  Article 6

  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.

  Business Profits

  Income from Immovable Property

  6. For the purposes of paragraphs 1 to 5, 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.

  1. 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.

  1. Income derived by a resident of a Contracting State from
immovable property situated in the other Contracting State may be taxed
in that other Contracting State.

  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.

  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.

  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, aircraft and land vehicles shall not be regarded as immovable
property.

  Article 8

  3. In the determination of 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 Contracting State in which the permanent establishment is
situated or elsewhere. However, no such deduction shall be allowed in
respect of amounts, if any, paid (otherwise than towards
reimbursement of actual expenses) by the permanent establishment to the
head office of the enterprise or any of its other offices, by way of
royalties, fees or other similar payments in return for the use of
patents or other rights, or by way of commission, for specific
services performed or for management, or, except in the case of a
banking enterprise, by way of interest on moneys lent to the permanent
establishment. Likewise, no account shall be taken, in the
determination of the profits of a permanent establishment, of amounts
charged (otherwise than towards reimbursement of actual expenses) by
the permanent establishment to the head office of the enterprise or any
of its other offices, by way of royalties, fees or other similar
payments, or by way of commission for specific services performed or
for management, or, except in the case of a banking enterprise, by
way of interest on moneys lent to the head office of the enterprise or
any of its other offices.

  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.

  Shipping and Air Transport

  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 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.

  4. The provisions of paragraphs 1 and 3 shall 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.

  1. Profits from the operation of ships or aircraft in international
traffic carried on by an enterprise of a Contracting State shall be
taxable only in that Contracting State.

  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.

  Article 7

  2. In respect of the operation of ships or aircraft in international
traffic carried on by an enterprise of a Contracting State, that
enterprise, if an enterprise of the People’s Republic of China, shall
be exempt from the enterprise tax in Japan, and, if an enterprise of
Japan, shall be exempt from any tax similar to the enterprise tax in
Japan which is imposed in the People’s Republic of China.

  6. For the purposes of paragraphs 1 to 5, 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.

  Business Profits

  3. The provisions of paragraphs 1 and 2 shall also apply to profits
from the participation in a pool, a joint business or an international
operating agency.

  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.

  1. The profits of an enterprise of a Contracting State shall be
taxable only in that Contracting 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
Contracting State, but only so much of them as is attributable to that
permanent establishment.

  Article 9

  Article 8

  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.

  Associated Enterprises

  Associated Enterprises

  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.

  where

  Where

  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 method of apportionment adopted
shall, however, be such that the result shall be in accordance with
the principles contained in this Article.

  (a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enterprise of
the other Contracting State, or

  (a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enterprise of
the other Contracting State, or

  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.

  (b) the same persons participate directly or indirectly in the
management, control or 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.

  (b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Contracting State
and an enterprise of the other Contracting State, and in either case
the commercial or financial relations between the two enterprises 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.

  6. For the purposes of paragraphs 1 to 5, 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.

  Article 10

  Article 9

  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.

  Dividends

  Dividends

  Article 8

  1. 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 Contracting State.

  1. 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.

  Shipping, Air and Land Transport

  2. However, such dividend may also be taxed in the Contracting
State of which the company paying the dividends is a residnet, and
according to the laws of that Contracting State, but if the recipient
is the beneficial owner of the dividends the tax so charged shall not
exceed 10 per cent of the gross amount of the dividends.

  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 in any case
not exceed 10 per cent of the gross amount of the dividends.

  1. Profits from the operation of ships, aircraft or land vehicles
in international traffic shall be taxable only in the Contracting State
in which the place of head office of the enterprise is situated.

  The provisions of this paragraph shall not affect the taxation of
the company in respect of the profits out of which the dividends are
paid.

  This paragraph shall not affect the taxation of the company in
respect of the profits out of which the dividends are paid.

  2. If the place of head office of a shipping enterprise is aboard a
ship, then it shall be deemed to be situated in the Contracting State
in which the home harbour of the ship is situated, or if there is no
such home harbour, in the Contracting State of which the operator of
the ship is a resident.

  3. 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
taxation laws of the Contracting State of which the company making the
distribution is a resident.

  3. 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 other income which is subjected to the same taxation
treatment as income from shares by the laws of the Contracting State of
which the company making the distribution is a resident.

  3. The provisions of paragraph 1 shall also apply to profits from
the participation in a pool, a joint business or an international
operating agency.

  4. 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 Contracting
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 14, as the case may
be, shall apply.

  4. 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.

  Article 9

  5. Where a company which is a resident of a Contracting State
derives profits or income from the other Contracting State, that other
Contracting 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 Contracting 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 Contracting 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 Contracting State.

  5. A resident of China who receives dividends paid by a company
which is a resident of France may claim a refund of the prepayment
(précompte) relating to those French dividends. Such refund may be
taxed in France in accordance with the provisions of paragraph 2.

  Associated Enterprises

  Article 11

  6. 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 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

  1. Where

  Interest

  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.

  (a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enterprise of
the other Contracting State, or

  1. Interest arising in a Contracting State and paid to a resident of
the other Contracting State may be taxed in that other Contracting
State.

  Article l0

  (b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Contracting State
and an enterprise of the other Contracting State,

  2. However, such interest may also be taxed in the Contracting
State in which it arises, and according to the laws of that Contracting
State, but if the recipient is the beneficial owner of the interest the
tax so charged shall not exceed 10 per cent of the gross amount of the
interest.

  Interest

  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.

  3. Notwithstanding the provisions of paragraph 2, interest arising
in a Contracting State and derived by the Government of the other
Contracting State, a local authority thereof, the Central Bank of that
other Contracting State or any financial institution wholly owned by
that Government, or by any resident of the other Contracting State with
respect to debt-claims indirectly financed by the Government of that
other Contracting State, a local authority there of, the Central Bank
of that other Contracting State or any financial institution wholly
owned by that Government shall be exempt from tax in the first-mentioned
Contracting State.

  1. Interest arising in a Contracting State and paid to a resident of
the other Contracting State may be taxed in that other State.

  2. Where a Contracting State includes in the profits of an
enterprise of that Contracting State-and taxes accordingly-profits on
which an enterprise of the other Contracting State has been charged to
tax in that other Contracting 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 Contracting State shall make an
appropriate adjustment 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.

  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.

  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 recipient is the beneficial owner of the interest the tax so
charged shall not exceed 10 per cent of the gross amount of the
interest.

  Article 10

  5. The provisions of paragraphs 1, 2 and 3 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 Contracting 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 14, as the case may be, shall apply.

  3. Notwithstanding the provisions of paragraph 2, interest derived
from a Contracting State is exempt from tax in that State,  if it is
paid:

  Dividends

  6. Interest shall be deemed to arise in a Contracting State when the
payer is the Government of that Contracting State, a local authority
thereof or a resident of that Contracting 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 Contracting State in which the permanent
establishment or fixed base is situated.

  (a) in the case of the People’s Republic of China:

  1. 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 Contracting State.

  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, 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.

  (i) to the Government of the People’s Republic of China;

  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 Contracting State, but if the recipient
is the beneficial owner of the dividends the tax so charged shall not
exceed 5 per cent of the gross amount of the dividends. The provisions
of this paragraph shall not affect the taxation of the company in
respect of the profits out of which the dividends are paid.

  Article 12

  (ii) to the People’s Bank of China;

  3. 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.

  Royalties

  (iii) on a loan directly or indirectly financed or guaranteed by
the Bank of China or the Chinese International Trust and Investment
Company (CITIC) ;

  4. 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 Contracting 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 14, as the case may be, shall
apply.

  1. Royalties arising in a Contracting State and paid to a resident
of the other Contracting State may be taxed in that other Contracting
State.

  (iv) to a financial establishment appointed by the Government of
the People’s Republic of China and mutually agreed upon by the competent
authorities of the two Contracting States;

  5. Where a company which is a resident of a Contracting State
derives profits or income from the other Contracting State, that other
Contracting 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 Contracting 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 Contracting 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 Contracting State.

  2. However, such royalties may also be taxed in the Contracting
State in which they arise, and according to the laws of that
Contracting State, but if the recipient is the beneficial owner of the
royalties the tax so charged shall not exceed 10 per cent of the gross
amount of the royalties.

  (b) in the case of the French Republic:

  Article 11

  3. 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
cinematograph films and films or tapes for radio or television
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 for information
concerning industrial, commercial or scientific experience.

  (i) to the Government of the French Republic;

  Interest

  4. 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 Contracting 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 14, as the case may be, shall apply.

  (ii) to the Bank of France;

  1. Interest arising in a Contracting State and paid to a resident of
the other Contracting State may be taxed in that other Contracting
State.

  5. Royalties shall be deemed to arise in a Contracting State when
the payer is the Government of that Contracting State, a local
authority thereof or 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 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.

  (iii) on a loan, directly or indirectly financed or guaranteed by
the French Bank for Foreign Trade or by the French Foreign Trade
Insurance Company;

  2. However, such interest may also be taxed in the Contracting
State in which it arises and according to the laws of that Contracting
State, but if the recipient is the beneficial owner of the interest the
tax so charged shall not exceed 10 per cent of the gross amount of the
interest.

  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, 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.

  (iv) to a financial establishment appointed by the Government of
the French Republic and mutually agreed upon by the competent
authorities of the two Contracting States.

  3. Notwithstanding the provisions of paragraph 2, interest arising
in a Contracting State and derived by the Government of the other
Contracting State, a local authority and the Central Bank thereof or
any financial institution wholly owned by that Government, or by any
other resident of that other Contracting State with respect to
debt-claims indirectly financed by the Government of that other
Contracting State, a local authority, and the Central Bank thereof or
any financial institution wholly owned by that Government, shall be
exempt from tax in the first-mentioned State.

  Article 13

  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.

  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.

  Capital Gains

  5. The provisions of paragraphs 1, 2 and 3 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,

  5. The provisions of paragraphs 1, 2 and 3 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 Contracting 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 14, as the case may be, shall apply.

  1. Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and situated
in the other Contracting State may be taxed in that other Contracting
State.

  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.

  6. Interest shall be deemed to arise in a Contracting State when the
payer is the Government of that Contracting State, a local authority
thereof or a resident of that Contracting 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 Contracting State in which the permanent
establishment or fixed base is situated.

  2. Gains from the alienation of any property, other than immovable
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 any property, other than immovable
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 together with
the whole enterprise) or of such a fixed base, may be taxed in that
other Contracting State.

  6. Interest shall be deemed to arise in a Contracting State when the
payer is that State itself, a local authority 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 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 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.

  3. Gains derived by a resident of a Contracting State from the
alienation of ships or aircraft operated in international traffic and
any property, other than immovable property, pertaining to the
operation of such ships or aircraft shall be taxable only in that
Contracting State.

  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, 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

  4. Gains derived by a resident of a Contracting State from the
alienation of any property other than that referred to in paragraphs 1
to 3 and arising in the other Contracting State may be taxed in that
other Contracting State.

  Article 11

  Royalties

  Article 14

  Royalties

  1. Royalties arising in a Contracting State and paid to a resident
of the other Contracting State may be taxed in that other Contracting
State.

  Independent Personal Services

  1. Royalties arising in a Contracting State and paid to a resident
of the other Contracting State shall be taxable only in that other
State.

  2. However, such royalties may also by taxed in the Contracting
State in which they arise, and according to the laws of that
Contracting State, but if the recipient is the beneficial owner of the
royalties, the tax so charged shall not exceed 10 per cent of the gross
amount of the royalties.

  1. Income derived by a resident of a Contracting State in respect of
professional services or other activities of an independent character
shall be taxable only in that Contracting State unless he has a fixed
base regularly available to him in the other Contracting State for the
purpose of performing his activities or he is present in that other
Contracting State for a period or periods exceeding in the aggregate 183
days in the calendar year concerned. If he has such a fixed base or
remains in that other Contracting State for the aforesaid period or
periods, the income may be taxed in that other Contracting State but
only so much of it as is attributable to that fixed base or is derived
in that other Contracting State during the aforesaid period or periods.

  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 recipient is the beneficial owner of the royalties, the tax so
charged shall not exceed 10 per cent of the gross amount of the
royalties.

  3. 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
cinematograph films and films or tapes for radio or television
broadcasting, any patent, know-how, 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 for
information concerning industrial, commercial or scientific experience.

  2. The term “professional services” includes, especially,
independent scientific, literary, artistic, educational or teaching
activities as well as the independent activities of physicians,
lawyers, engineers, architects, dentists and accountants.

  3. 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
cinematograph films and films and tapes recorded for broadcasting or
television, any patent, know-how, 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 for information
concerning industrial, commercial or scientific experience.

  4. 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 Contracting 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 14, as the case may be, shall apply.

  Article 15

  4. 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.

  5. Royalties shall be deemed to arise in a Contracting State when
the payer is the Government of that Contracting State, a local
authority thereof or 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 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.

  Dependent Personal Services

  5. Royalties shall be deemed to arise in a Contracting State when
the payer is the Government of that State itself, a local authority or
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 State a permanent establishment or a fixed base in
connection with which the obligation to pay the royalties was incurred,
and those royalties are borne by that 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.

  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, 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.

  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21,
salaries, wages and other similar remuneration derived by a resident of
a Contracting State in respect of an employment shall be taxable only in
that Contracting State unless the employment is exercised in the other
Contracting State. If the employment is so exercised, such remuneration
as is derived therefrom may be taxed in that other Contracting State.

  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, 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

  2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of a Contracting State in respect of an employment
exercised in the other Contracting State shall be taxable only in the
first-mentioned Contracting State, if:

  Article 12

  Capital Gains

  (a) the recipient is present in that other Contracting State for a
period or periods not exceeding in the aggregate 183 days in the
calendar year concerned; and

  Capital Gains

  1. Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and situated
in the other Contracting State may be taxed in that other Contracting
State.

  (b) the remuneration is paid by, or on behalf of, an employer
who is not a resident of that other Contracting State; and

  1. Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 andsituated in
the other Contracting State may be taxed in that other Contracting
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 together with
the whole enterprise) or of such a fixed base, may be taxed in that
other Contracting State.

  (c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in that other Contracting State.

  2. Gains from the alienation of movable property forming part of the
business property of a permanent establishment which anenterprise 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 a fixed base, may be taxed in that other
Contracting State.

  3. Gains from the alienation of ships, aircraft or land vehicles
operated in international traffic or movable property pertaining to the
operation of such ships, aircraft or land vehicles, shall be taxable
only in that Contracting State in which the place of head office of the
enterprise is situated.

  3. Notwithstanding the provisions of paragraphs 1 and 2,
remuneration in respect of an employment exercised aboard a ship or
aircraft operated in international traffic by an enterprise of a
Contracting State may be taxed in that Contracting State.

  3. Gains from the alienation of ships or aircraft operated in
international traffic and movable property pertaining to the operation
of such ships or aircraft which are received by a resident of a
Contracting State may only be taxed in that State.

  4. Gains from the alienation of shares of the capital stock of a
company the property of which consists directly or indirectly
principally of immovable property situated in a Contracting State may be
taxed in that Contracting State.

  Article 16

  4. Gains from the alienation of shares in the capital of a company,
the assets of which consist mainly, directly or indirectly, of
immovable property situated in a Contracting State, may be taxed in
that Contracting State.

  5. Gains from the alienation of shares other than those mentioned in
paragraph 4 representing a participation of at least 25 per cent in a
company which is a resident of a Contracting State may be taxed in that
Contracting State.

  Directors’ Fees

  5. Gains derived from the alienation of shares, other than those
mentioned in paragraph 4 and which represent a participation of 25 per
cent in a company which is a resident of a Contracting State, may be
taxed in that Contracting State.

  6. Gains from the alienation of any property other than that
referred to in paragraphs 1 to 5, shall be taxable only in the
Contracting State of which the alienator is a resident.

  Directors’fees and other similar payments derived by a resident of a
Contracting State in his capacity as a member of the board of directors
of a company which is a resident of the other Contracting State may be
taxed in that other Contracting State.

  6. Gains which a resident of a Contracting State derives from the
alienation of any property other than that mentioned in paragraphs 1 to
5 above, may be taxed in the other Contracting State, if those gains
are derived therefrom.

  Article 14

  Article 17

  Article 13

  Independent Personal Services

  Artistes and Athletes

  Independent Personal Services

  1. Income derived by a resident of a Contracting State in respect of
professional services or other activities of an independent character
shall be taxable only in that Contracting State except in one of the
following circumstances, when such income may also be taxed in the
other Contracting State:

  1. Notwithstanding the provisions of Articles 14 and 15, income
derived by an individual who is a resident of a Contracting State as an
entertainer such as a theater, motion picture, radio or television
artiste, and a musician, or as an athlete, from his personal
activities as such exercised in the other Contracting State, may be
taxed in that other Contracting State.

  1. Income derived by a resident of a Contracting State in respect of
professional services or other activities of an independent character
shall be taxable only in that Contracting State; however, such income
may also be taxed in the other Contracting State in the following
circumstances:

  (a) if he has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities; in that
case, only so much of the income as is attributable to that fixed base
may be taxed in that other Contracting State;

  2. The income shall, however, be exempt from tax in that other
Contracting State whose activities are exercised by an individual who is
a resident of the first-mentioned Contracting State pursuant to a
special programme for cultural exchange agreed upon between the
Governments of the Contracting States.

  (a) if he has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities; in such
case so much of the income as is attributable to that fixed base may be
taxed in that other Contracting State; or

  (b) if his stay in the other Contracting State is for a period or
periods exceeding in the aggregate 183 days in the calendar year
concerned; in that case, only so much of the income as is derived from
his activities performed in that other Contracting State may be taxed in
that other Contracting State.

  3. Where income in respect of personal activities exercised in a
Contracting State by an entertainer or an athlete in his capacity as
such accrues not to the entertainer or athlete himself but to another
person who is a resident of the other Contracting State, that income
may, notwithstanding the provisions of Articles 7, 14 and 15, be
taxed in the first-mentioned Contracting State.

  (b) if his stay in the other Contracting State is for a period or
periods exceeding in the aggregate 183 days in the calendar year
concerned; in such case only so much of the income as is derived from
the activities performed in that other Contracting State may be taxed in
that other State.

  2. The term “professional services” includes especially independent
scientific, literary, artistic, educational or teaching activities as
well as the independent activities of physicians, lawyers, engineers,
architects, dentists and accountants.

  Such income shall, however, be exempt from tax in the
first-mentioned Contracting State if such activities are exercised
pursuant to a special programme for cultural exchange agreed upon
between the Governments of the Contracting States.

  2. The term “professional services” includes especially independent
scientific, literary, artistic, educational or teaching activities as
well as the independent activities of physicians, lawyers, engineers,
architects, dentists and accountants.

  Article 15

  Article 18

  Article 14

  Dependent Personal Services

  Pensions

  Dependent Personal Services

  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21,
salaries, wages and other similar remuneration derived by a resident of
a Contracting State in respect of an employment shall be taxable only in
that Contracting State unless the employment is exercised in the other
Contracting State. If the employment is so exercised, such remuneration
as is derived therefrom may be taxed in that other Contracting State.

  Subject to the provisions of paragraph 2 of Article 19, pensions
and other similar remuneration paid to a resident of a Contracting State
in consideration of past employment shall be taxable only in that
Contracting State.

  1. Subject to the provisions of Articles 15, 17, 18, 19 and 20,
salaries, wages and other similar remuneration derived by a resident of
a Contracting State in respect of an employment shall be taxable only in
that Contracting State unless the employment is exercised in the other
Contracting State. If the employment is so exercised, such remuneration
as is derived therefrom may be taxed in that other Contracting State.

  2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of a Contracting State in respect of an employment
exercised in the other Contracting State shall be taxable only in the
first-mentioned State if:

  Article 19

  2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of a Contracting State in respect of an employment
exercised in the other Contracting State shall be taxable only in the
first-mentioned State: if the three following conditions are
simultaneously met:

  (a) the recipient is present in the other Contracting State for a
period or periods not exceeding in the aggregate 183 days in the
calendar year concerned: and

  Government Service

  (a) the recipient is present in the other Contracting State for a
period or periods not exceeding in the aggregate 183 days in the
calendar year concerned; and

  (b) the remuneration is paid by, or on behalf of, an employer
who is not a resident of the other Contracting State; and

  1.

  (b) the remuneration is paid by, or on behalf of, an employer
who is not a resident of the other State; and

  (c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in the other Contracting State.

  (a) Remuneration, other than pensions, paid by the Government of
a Contracting State or a local authority thereof to an individual in
respect of services rendered to the Government of that Contracting State
or a local authority thereof, in the discharge of functions of a
governmental nature, shall be taxable only in that Contracting State.

  (c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in the other Contracting State.

  3. Notwithstanding the provisions of paragraphs 1 and 2 of this
Article, remuneration derived in respect of an employment exercised
aboard a ship, aircraft or land vehicle operated by an enterprise of a
Contracting State in international traffic, shall be taxable only in
the Contracting State in which the place of head office of the
enterprise is situated.

  (b) However, such remuneration shall be taxable only in the other
Contracting State if the services are rendered in that other Contracting
State and the individual is a resident of that other Contracting State
who:

  3. Notwithstanding the provisions of paragraphs 1 and 2,
remuneration derived in respect of an employment exercised aboard a ship
or aircraft operated in international traffic by an enterprise of a
Contracting State may be taxed in that Contracting State.

  Article 16

  (i) is a national of that other Contracting State; or

  Article 15

  Directors’ Fees

  (ii) did not become a resident of that other Contracting State
solely for the purpose of rendering the services.

  Directors’ Fees

  Directors’fees and other similar payments derived by a resident of a
Contracting State in his capacity as a member of the board of directors
of a company which is a resident of the other Contracting State may be
taxed in that other Contracting State.

  2.

  Directors’ fees and other similar payments derived by a resident of
a Contracting State in his capacity as a member of the board of
directors of a company which is a resident of the other Contracting
State may be taxed in that other State.

  Article 17

  (a) Any pension paid by, or out of funds to which contributions
are made by, the Government of a Contracting State or a local authority
thereof to an individual in respect of services rendered to the
Government of that Contracting State or a local authority thereof shall
be taxable only in that Contracting State.

  Article 16

  Artistes and Athletes

  (b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a national
of, that other Contracting State.

  Artistes and Athletes

  1. Notwithstanding the provisions of Articles 14 and 15, income
derived by a resident of a Contracting State as an entertainer, such as
a theatre, motion picture, radio or television artiste, or a
musician, or as an athlete, from his personal activities as such
exercised in the other Contracting State , may be taxed in that other
Contracting State.

  3. The provisions of Articles 15, 16, 17 and 18 shall apply to
remuneration and pensions in respect of services rendered in connection
with a business carried on by the Government of a Contracting State or a
local authority thereof.

  1. Notwithstanding the provisions of Articles 13 and 14, income
derived by a resident of a Contracting State as an entertainer, such as
a theatre, motion picture, radio or television artiste, or a
musician, or as an athlete, from his personal activities as such
exercised in the other Contracting State, may be taxed in that other
Contracting State.

  2. Where income in respect of personal activities exercised by an
entertainer or an athlete in his capacity as such accrues not to the
entertainer or athlete himself but to another person, that income may,
notwithstanding the provisions of Articles 7, 14 and 15, be taxed in
the Contracting State in which the activities of the entertainer or
athlete are exercised.

  Article 20

  2. Where income in respect of personal activities exercised by an
entertainer or an athlete in his capacity as such accrues not to the
entertainer or athlete himself but to another person, that income may,
notwithstanding the provisions of Articles 7, 13 and 14, be taxed in
the Contracting State in which the activities of the entertainer or
athlete are exercised.

  3. Notwithstanding the provisions of paragraphs 1 and 2, income
derived by entertainers or athletes who are residents of a Contracting
State from the activities exercised in the other Contracting State under
a plan of cultural exchange between the Governments of both Contracting
States shall be exempt from tax in that other Contracting State.

  Teachers and Researchers

  3. Notwithstanding the provisions of paragraphs 1 and 2, income
derived from activities of an entertainer or an athlete who is a
resident of a Contracting State, exercised in the other Contracting
State within the framework of a cultural exchange program between the
Governments of both Contracting States, shall not be taxed in that
other Contracting State.

  Article 18

  An individual who is, or immediately before visiting a Contracting
State was, a resident of the other Contracting State and is temporarily
present in the first-mentioned Contracting State for the primary purpose
of teaching, giving lectures or conducting research at a university,
college, school or other accredited educational institution in the
first-mentioned Contracting State shall be exempt from tax in the
first-mentioned Contracting State, for a period not exceeding three
years from the date of his first arrival in the first-mentioned
Contracting State, in respect of remuneration for such teaching,
lectures or research.

  Article l7

  Pensions

  Article 21

  Pensions

  1. Subject to the provisions of paragraph 2 of Article 19, pensions
and other similar remuneration paid to a resident of a Contracting State
in consideration of past employment shall be taxable only in that
Contracting State.

  Students and Trainees

  1. Subject to the provisions of paragraph 2 of Article 18, pensions
and other similar remuneration paid to a resident of a Contracting State
in consideration of past employment shall be taxable only in that
Contracting State.

  2. Notwithstanding the provisions of paragraph 1, pensions paid and
other similar payments made by the Government of a Contracting State or
a local authority thereof under a public welfare scheme of the social
security system of that Contracting State shall be taxable only in that
Contracting State.

  Payments or income received for the purpose of his maintenance,
education or training by a student, business apprentice or trainee who
is present in a Contracting State solely for the purpose of his
education, training or the acquisition of his special technical
experience and who is, or immediately before being so present was, a
resident of the other Contracting State shall be exempt from tax of the
first-mentioned Contracting State.

  2. Notwithstanding the provisions of paragraph 1, pensions and
other payments made by a Contracting State or a local authority thereof
under its social security legislation shall be taxable only in that
Contracting State.

  Article 19

  Article 22

  Article 18

  Government Service

  Other Income

  Government Service

  1.

  1. The income of a resident of a Contracting State not dealt with in
the foregoing Articles of this Agreement and arising in the other
Contracting State may be taxed in that other Contracting State.

  1.

  (a) Remuneration, other than pension, paid by the Government of
a Contracting State or a local authority thereof to an individual in
respect of services rendered to the Government of that Contracting State
or a local authority thereof, in the discharge of functions of a
governmental nature, shall be taxable only in that Contracting State.

  2. However, items of income of a resident of a Contracting State,
not dealt with in the foregoing Articles of this Agreement, and other
than those referred to in paragraph 1, shall be taxable only in that
Contracting State.

  (a) Remuneration, other than a pension, paid by the Government
of a Contracting State or a local authority thereof to any individual in
respect of services rendered to that State or authority shall be taxable
only in that State.

  (b) However, such remuneration shall be taxable only in the other
Contracting State if the services are rendered in that other Contracting
State and the individual is a resident of that other Contracting State
who:

  3. The provisions of paragraphs 1 and 2 shall not apply to income,
other than income from immovable property as defined in paragraph 2 of
Article 6, if the recipient of such income who is a resident of a
Contracting State, carries on business in the other Contracting State
through a permanent establishment situated therein, or performs in that
other Contracting State independent personal services from a fixed base
situated therein, and the right or property in respect of which the
income is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.

  (b) However, such remuneration shall be taxable only in the other
Contracting State if the services are rendered in that Contracting State
and the individual is a resident of that Contracting State who:

  (i) is a national of that other Contracting State; or

  Article 23

  (i) is a national of that other Contracting State; or

  (ii) did not become a resident of that other Contracting State
solely for the purpose of rendering the services.

  Methods for the Elimination of Double Taxation

  (ii) did not become a resident of that other State solely for the
purpose of performing the services.

  2.

  1. In the People’s Republic of China, double taxation shall be
eliminated as follows:

  2.

  (a) Any pension paid by, or out of funds to which contributions
are made by, the Government of a Contracting State or a local authority
thereof to an individual in respect of services rendered to the
Government of that Contracting State or a local authority thereof shall
be taxable only in that Contracting State.

  (a) Where a resident of the People’s Republic of China derives
income from Japan, the amount of Japanese tax payable in respect of
that income in accordance with the provisions of this Agreement shall be
allowed as a credit against the Chinese tax imposed on that resident.
The amount of credit, however, shall not exceed the amount of the
Chinese tax computed as appropriate to that income in accordance with
the taxation laws and regulations of the People’s Republic of China.

  (a) Any pension paid by, or out of funds created by the
Government of a Contracting State or a local authority thereof to an
individual in respect of services rendered to that State or authority
shall be taxable only in that Contracting State.

  (b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a national
of, that other Contracting State.

  (b) Where the income derived from Japan is a dividend paid by a
company which is a resident of Japan to a company which is a resident of
the People’s Republic of China and which owns not less than 10 per cent
of the shares of the company paying the dividend, the credit shall take
into account the Japanese tax payable by the company paying the dividend
in respect of its income.

  (b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a national
of, that other Contracting State.

  3. The provisions of Articles 15, 16, 17 and 18 shall apply to
remuneration and pensions in respect of services rendered in connection
with a business carried on by the Government of a Contracting State or a
local authority thereof.

  2. Subject to the laws of Japan regarding the allowance as a credit
against Japanese tax of tax payable in any country other than Japan:

  3. The provisions of Articles 14, 15, l6 and 17 shall apply to
remuneration and pensions in respect of services rendered in connection
with a business carried on by the Government of a Contracting State or a
local authority thereof.

  Article 20

  (a) Where a resident of Japan derives income from the People’s
Republic of China and that income may be taxed in the People’s Republic
of China in accordance with the provisions of this Agreement, the
amount of Chinese tax payable in respect of that income shall be allowed
as a credit against the Japanese tax imposed on that resident. The
amount of credit, however, shall not exceed that part of the Japanese
tax which is appropriate to that income.

  Article 19

  Teachers and Researchers

  (b) Where the income derived from the People’s Republic of China
is a dividend paid by a company which is a resident of the People’s
Republic of China to a company which is a resident of Japan and which
owns not less than 25 per cent either of the voting shares of the
company paying the dividend, or of the total shares issued by that
company, the credit shall take into account the Chinese tax payable by
the company paying the dividend in respect of its income.

  Professors and Researchers

  An individual who is, or immediately before visiting a Contracting
State was, a resident of the other Contracting State and is present in
the first-mentioned Contracting State for the primary purpose of
teaching, giving lectures or conducting research at a university,
college, school or educational institution or scientific research
institution accredited by the Government of the first-mentioned
Contracting State shall be exempt from tax in the first-mentioned
Contracting State, for a period of three years from the date of his
first arrival in the first-mentioned Contracting State, in respect of
remuneration for such teaching, lectures or research.

  3. For the purposes of the credit referred to in sub-paragraph (a)
of paragraph 2, Chinese tax shall be deemed to have been paid:

  Remuneration which an individual who is or was immediately before
visiting a Contracting State a resident of the other Contracting State,
and who is present in the first-mentioned State solely for the purpose
of teaching, giving lectures or engaging in research in a university,
institute, school, or teaching institution or research institution
recognized by the Government of that State, receives for such services
shall be exempt from tax in that State for a period not exceeding, in
total, three years, as from the date of his first arrival in that
State.

  Article 21

  (a) at the rate of 10 per cent in the case of dividends paid by a
joint venture in the People’s Republic of China and 20 per cent in the
case of the other dividends, to which the provisions of paragraph 2 of
Article 10 apply; and

  Article 20

  Students and Trainees

  (b) at the rate of 10 per cent in the case of interest to which
the provisions of paragraph 2 of Article 11 apply; and

  Students and Trainees

  A student, business apprentice or trainee who is or was immediately
before visiting a Contracting State a resident of the other Contracting
State and who is present in the first-mentioned State solely for the
purpose of his education, training shall be exempt from tax in that
first-mentioned State on the following payments or income received or
derived by him for the purpose of his maintenance, education or
training:

  (c) at the rate of 20 per cent in the case of royalties to which
the provisions of paragraph 2 of Article 12 apply.

  Payments which a student, a business apprentice or a trainee who is
or was immediately before visiting a Contracting State a resident of the
other Contracting State, and who is present in the first-mentioned
Contracting State solely for the purpose of his education or training,
receives for the purpose of his maintenance, education or training,
shall be exempt from tax in that State.

  (a) payments derived from sources outside that Contracting State
for the purpose of his maintenance, education, study, research or
training;

  4. For the purposes of the credit referred to in paragraph 2, the
term “Chinese tax payable” shall be deemed to include the amount of
Chinese tax which would have been paid if the Chinese tax had not been
exempted, reduced or refunded in accordance with:

  Article 21

  (b) grants, scholarships or awards supplied by the Government,
or a scientific, educational, cultural or other tax-exempt
organization; and

  (a) the provisions of Articles 5 and 6 of the Income Tax Law of
the People’s Republic of China Concerning Joint Ventures Using Chinese
and Foreign Investment and the provisions of Article 3 of the Detailed
Rules and Regulations for the Implementation of the Income Tax Law of
the People’s Republic of China Concerning Joint Ventures Using Chinese
and Foreign Investment;

  Other Income

  (c) income derived from personal services performed in that
Contracting State.

  (b) the provisions of Articles 4 and 5 of the Income Tax Law of
the People’s Republic of China Concerning Foreign Enterprises; or

  1. Items of income of a resident of a Contracting State not dealt
with in the foregoing Articles of this Agreement and arising in the
other Contracting State may be taxed in that other Contracting State.

  Article 22

  (c) any other similar special incentive measures designed to
promote economic development in the People’s Republic of China which may
be introduced in the laws of the People’s Republic of China after the
date of signature of this Agreement, and which may be agreed upon by
the Governments of the Contracting States.

  2. However, items of income of a resident of a Contracting State,
wherever arising, other than those mentioned in paragraph 1, which are
not dealt with in the foregoing Articles of this Agreement, shall be
taxable only in that Contracting State.

  Other Income

  Article 24

  3. The provisions of paragraphs 1 and 2 shall not apply to income,
other than income from immovable property as defined in paragraph 2 of
Article 6, if the recipient of such income, being a resident of a
Contracting State, carries on business in the other Contracting State
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 income 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.

  1. Items of income of a resident of a Contracting State, wherever
arising, not dealt with in the foregoing Articles of this Agreement
shall be taxable only in that Contracting State.

  Non-Discrimination

  Article 22

  2. The provisions of paragraph 1 shall not apply to income, other
than income from immovable property as defined in paragraph 2 of Article
6, if the recipient of such income, being a resident of a Contracting
State, carries on business in the other Contracting State through a
permanent establishment situated therein, or performs in that other
Contracting State independent personal services from a fixed base
situated therein, and the right or property in respect of which the
income is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.

  1. Nationals of a Contracting State shall not be subjected in the
other Contracting State to any taxation or any requirement connected
therewith which is other or more burdensome than the taxation and
connected requirements to which nationals of that other Contracting
State in the same circumstances are or may be subjected. The provisions
of this paragraph shall, notwithstanding the provisions of Article 1,
also apply to persons who are not residents of one or both of the
Contracting States.

  Methods for the Elimination of Double Taxation

  Article 23

  2. The taxation on a permanent establishment which an enterprise of
a Contraciing State has in the other Contracting State shall not be less
favourably levied in that other Contracting State than the taxation
levied on enterprises of that other Contracting State carrying on the
same activities.

  Double taxation shall be avoided in the two Contracting States as
follows:

  Methods for the Elimination of Double Taxation

  3. Except where the provisions of Article 9, paragraph 7 of Article
11, or paragraph 6 of Article 12 apply, interest, royalties and other
disbursements paid by an enterprise of a Contracting State to a resident
of the other Contracting State shall, for the purpose of determining
the taxable profits of such enterprise, be deductible under the same
conditions as if they had been paid to a resident of the first-mentioned
Contracting State.

  1. In the case of the People’s Republic of China:

  1. In Mongolia, double taxation shall be eliminated as follows:

  4. Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly, by one
or more residents of the other Contracting State, shall not be
subjected in the first-mentioned Contracting State to any taxation or
any requirement connected therewith which is other or more burdensome
than the taxation and connected requirements to which other similar
enterprises of the first-mentioned Contracting State are or may be
subjected.

  (a) where a resident of China derives income from France, the tax
levied in accordance with this Agreement in France on income, may be
deducted from the Chinese tax payable by that resident of China, but
the amount of the deduction shall not exceed the amount of Chinese tax
on that income, calculated in accordance with the tax laws and
regulations in the People’s Republic of China;

  (a) Where a resident of Mongolia derives income from China the
amount of tax on that income payable in China in accordance with the
provisions of this Agreement, may be credited against the Mongolian tax
imposed on that resident. The amount of credit, however, shall not
exceed the amount of the Mongolian tax on that income computed in
accordance with the taxation laws and regulations of Mongolia.

  5. Nothing contained in this Article shall be construed as obliging
a Contracting State to grant to residents of the other Contracting State
any personal allowances, reliefs and reductions for tax purposes which
are by law available only to residents of the first-mentioned
Contracting State.

  (b) where the income consists of dividends paid by a company that
is a resident of France to a company which is a resident of China and
which owns more than 10% of the shares of the company paying the
dividends, then, for the deduction from Chinese tax, the French tax
paid by the company paying the dividends which corresponds to those
dividends must be taken into account.

  (b) Where the income derived from China is a dividend paid by a
company which is a resident of China to a company which is a resident of
Mongolia and which owns not less than 10 per cent of the shares of the
company paying the dividend, the credit shall take into account the tax
paid to China by the company paying the dividend in respect of its
income.

  Article 25

  2. In the case of the French Republic:

  2. In China, double taxation shall be eliminated as follows:

  Mutual Agreement Procedure

  (a) income other than that referred to in sub-paragraph (b)
below shall be exempt from the French taxes mentioned in sub-paragraph
(b) of paragraph 3 of Article 2, when such income is taxable in China
under this Agreement;

  (a) Where a resident of China derives income from Mongolia the
amount of tax on that income payable in Mongolia in accordance with the
provisions of this Agreement, may be credited against the Chinese tax
imposed on that resident. The amount of credit, however, shall not
exceed the amount of the Chinese tax on that income computed in
accordance with the taxation laws and regulations of China.

  1. Where a person considers that the actions of one or both of the
Contracting States result or will result for him in taxation not in
accordance with the provisions of this Agreement, he may, irrespective
of the remedies provided by the domestic laws of those Contracting
States, present his case to the competent authority of the Contracting
State of which he is a resident or, if his case comes under paragraph 1
of Article 24, to that of the Contracting State of which he is a
national. The case must be presented within three years from the first
notification of the action resulting in taxation not in accordance with
the provisions of this Agreement.

  (b) income referred to in Articles 9, 10, 11, 12, 15 and 16
derived from China shall be taxable in France, in accordance with the
provisions of those Articles, on their gross amount. Residents of
France will be entitled to a tax credit in France corresponding to the
amount of Chinese tax levied on such income, but which shall not exceed
the amount of French tax pertaining on such income;

  (b) Where the income derived from Mongolia is a dividend paid by a
company which is a resident of Mongolia to a company which is a resident
of China and which owns not less than 10 per cent of the shares of the
company paying the dividend, the credit shall take into account the tax
paid to Mongolia by the company paying the dividend in respect of its
income.

  2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at
a satisfactory solution, to resolve the case by mutual agreement with
the competent authority of the other Contracting State, with a view to
the avoidance of taxation which is not in accordance with the provisions
of this Agreement. Any agreement reached shall be implemented
notwithstanding any time limits in the domestic laws of the Contracting
States.

  (c) for the purposes of sub-paragraph (b) and in the case of the
items of income referred to in Articles 9, 10 and 11, the amount of
Chinese tax levied shall be deemed to be equal to:

  Article 24

  3. The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or doubts
arising as to the interpretation or application of this Agreement. They
may also consult together for the elimination of double taxation in
cases not provided for in this Agreement.

  (i) 10 per cent of the gross amount of the dividends paid by
Chinese companies with mixed capital, 20 per cent of other dividends;

  Non-Discrimination

  4. The competent authorities of the Contracting States may
communicate with each other directly for the purpose of reaching an
agreement in the sense of paragraphs 2 and 3. When it seems advisable
for the purpose of reaching agreement, the competent authorities may
meet together for an oral exchange of opinions.

  (ii) 10 per cent of the gross amount of the interest;

  1. Nationals of a Contracting State shall not be subjected in the
other Contracting State to any taxation or any requirement connected
therewith, which is other or more burdensome than the taxation and
connected requirements to which nationals of that other Contracting
State in the same circumstances are or may be subjected. The provisions
of this paragraph shall, notwithstanding the provisions of Article 1,
also apply to persons who are not residents of one or both of the
Contracting States.

  Article 26

  (iii) 20 per cent of the gross amount of the royalties.

  2. The taxation on a permanent establishment which an enterprise of
a Contracting State has in the other Contracting State shall not be less
favourably levied in that other Contracting State than the taxation
levied on enterprises of that other Contracting State carrying on the
same activities. The provisions of this paragraph shall not be construed
as obliging a Contracting State to grant to residents of the other
Contracting State any personal allowances, reliefs and reductions for
taxation purposes on account of civil status or family responsibilities
which it grants to its own residents.

  Exchange of Information

  (d) notwithstanding the provisions of sub-paragraphs (a) and
(b) , French tax is computable on income taxable in France by virtue
of this Agreement, at rates appropriate to the total of income taxable
in accordance with French law.

  3. Except where the provisions of paragraph 1 of Article 9,
paragraph 7 of Article 11, or paragraph 6 of Article 12, apply,
interest, royalties and other disbursements paid by an enterprise of a
Contracting State to a resident of the other Contracting State shall,
for the purpose of determining the taxable profits of such enterprise,
be deductible under the same conditions as if they had been paid to a
resident of the first-mentioned State.

  1. The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Agreement or of the domestic laws of the Contracting
States concerning taxes covered by this Agreement insofar as the
taxation thereunder is not contrary to the provisions of this
Agreement, or for the prevention of fiscal evasion with respect to such
taxes. The exchange of information is not restricted by Article 1. Any
information so exchanged shall be treated as secret and shall be
disclosed only to persons or authorities, including courts, involved
in the assessment or collection of the taxes covered by this Agreement
or the determination of appeals in relation thereto.

  Article 23

  4. Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly, by one
or more residents of the other Contracting State, shall not be
subjected in the first-mentioned State to any taxation or any
requirement connected therewith which is other or more burdensome than
the taxation and connected requirements to which other similar
enterprises of the first-mentioned State are or may be subjected.

  2. In no case shall the provisions of paragraph 1 be construed so as
to impose on a Contracting State the obligation:

  Non-Discrimination

  Article 25

  (a) to carry out administrative measures at variance with the laws
and the administrative practice of that or of the other Contracting
State;

  1. Nationals of a Contracting State shall not be subjected in the
other Contracting State to any taxation or any requirement connected
therewith, which is other or more burdensome than the taxation and
connected requirements to which nationals of that other State in the
same circumstances are or may be subjected. This provision shall
notwithstanding the provisions of Article 1, also apply to persons who
are not residents of one or both of the Contracting States.

  Mutual Agreement Procedure

  (b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the other
Contracting State; or

  2. The taxation on a permanent establishment which an enterprise of
a Contracting State has in the other Contracting State shall not be less
favourably levied in that other State than the taxation levied on
enterprises of that other State carrying on the same activities. This
provision shall not be construed as obliging a Contracting State to
grant to residents of the other Contracting State any personal
allowances, reliefs and reductions for taxation purposes on account of
civil status or family responsibilities which it grants to its own
residents.

  1. Where a person considers that the actions of one or both of the
Contracting States result or will result for him in taxation not in
accordance with the provisions of this Agreement, he may, irrespective
of the remedies provided by the domestic law of those States, present
his case to the competent authority of the Contracting State of which he
is a resident or, if his case comes under paragraph 1 of Article 24,
to that of the Contracting State of which he is a national. The case
must be presented within three years from the first notification of the
action resulting in taxation not in accordance with the provisions of
the Agreement.

  (c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or trade
process, or information, the disclosure of which would be contrary to
public policy.

  3. Except where the provisions of Article 8, paragraph 7 of Article
10 or paragraph 6 of Article 11, apply, interest, royalties and other
disbursements paid by an enterprise of a Contracting State to a resident
of the other Contracting State shall, for the purpose of determining
the taxable profits of such enterprise, be deductible under the same
conditions as if they had been paid to a resident of the first-mentioned
State.

  2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at
a satisfactory solution, to resolve the case by mutual agreement with
the competent authority of the other Contracting State, with a view to
the avoidance of taxation which is not in accordance with this
Agreement. Any agreement reached shall be implemented notwithstanding
any time limits in the domestic law of the Contracting States.

  Article 27

  4 。 Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly,  by one
or more residents of the other Contracting State, shall not be
subjected in the first-mentioned Contracting State to any taxation or
any requirement connected therewith which is other or more burdensome
than the taxation and connected requirements to which other similar
enterprises of that first-mentioned State are or may be subjected.

  3. The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or doubts
arising as to the interpretation or application of the Agreement. They
may also consult together for the elimination of double taxation in
cases not provided for in this Agreement.

  Explanation to Tax Exemption, Reduction or Other Allowance

  5. The provisions of this Article shall, notwithstanding the
provisions of Article 2, apply to taxes of every kind and description.

  4. The competent authorities of the Contracting States may
communicate with each other directly for the purpose of reaching an
agreement in the sense of paragraphs 2 and 3. When it seems advisable
for reaching agreement, representatives of the competent authorities of
the Contracting States may meet together for an oral exchange of
opinions.

  Nothing in this Agreement shall be construed as restricting in any
manner any tax exemption, reduction or other allowance which are or may
hereafter be accorded in a Contracting State to the nationals or
residents of the other Contracting State by the laws of the
first-mentioned Contracting State or any agreement between the
Governments of the Contracting States.

  Article 24

  Article 26

  Article 28

  Mutual Agreement Procedure

  Exchange of Information

  Diplomatic Agents and Consular Officers

  1. Where a person considers that the actions of one or both of the
Contracting States result or will result for him in taxation not in
accordance with the provisions of this Agreement, he may, irrespective
of the remedies provided by the domestic law of those States, present
his case to the competent authority of the Contracting State of which he
is a resident or, if his case comes under paragraph 1 of Article 23,
to that of the Contracting State of which he is a national. The case
must be presented within three years from the first notificatian of the
action resulting in taxation not in accordance with the provisions of
the Agreement.

  1. The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Agreement or of the domestic laws of the Contracting
States concerning taxes covered by the Agreement, insofar as the
taxation thereunder is not contrary to this Agreement, in particular
for the prevention of evasion of such taxes. The exchange of information
is not restricted by Article 1. Any information received by a
Contracting State shall be treated as secret and shall be disclosed only
to persons or authorities (including courts and administrative bodies)
involved in the assessment or collection of, the enforcement or
prosecution in respect of, or the determination of appeals in relation
to, the taxes covered by the Agreement. Such persons or authorities
shall use the information only for such purposes. They may disclose the
information in public court proceedings or in judicial decisions.

  Nothing in this Agreement shall affect the fiscal privileges of
diplomatic agents or consular officers under the general rules of
international law or under the provisions of special agreements.

  2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at
a satisfactory solution, to resolve the case by mutual agreement with
the competent authority of the other Contracting State, with a view to
the avoidance of taxation not in accordance with the Agreement. Any
agreement reached shall be implemented notwithstanding any time limits
in the domestic laws of the Contracting States.

  2. In no case shall the provisions of paragraph 1 be construed so as
to impose on a Contracting State the obligation:

  Article 29

  3. The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or doubts
arising as to the interpretation or application of the Agreement. They
may also consult together for the elimination of double taxation in
cases not provided for in the Agreement.

  (a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting State;

  Entry into Force

  4. The competent authorities of the two Contracting States may
communicate with each other directly for the purpose of reaching an
agreement in the sense of paragraphs 2 and 3. To facilitate an
agreement, the competent authorities of the two Contracting States may
endeavour to reach an agreement through an oral exchange of opinions.

  (b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the other
Contracting State.

  1. This Agreement shall enter into force on the thirtieth day after
the date on which diplomatic notes indicating the completion of internal
legal procedures necessary in each country for the entry into force of
this Agreement have been exchanged.

  Article 25

  (c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or trade
process, or information, the disclosure of which would be contrary to
public policy (ordre public) .

  2. This Agreement shall have effect:

  Exchange of Information

  Article 27

  (a) in the People’s Republic of China:

  1. The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Agreement or of the domestic laws of the Contracting
States concerning taxes covered by the Agreement insofar as the taxation
thereunder is not contrary to the Agreement and, in particular, for
the prevention of tax evasion. The exchange of information is not
restricted by Article 1. Any information received by a Contracting State
shall be treated as secret and shall be disclosed only to persons or
authorities, including courts and administrative bodies, involved in
the assessment or collection of, or the determination of appeals in
relation to, the taxes covered by the Agreement. Such persons or
authorities shall use the information only for such purposes. But they
may disclose the information in public court proceedings or in judicial
decisions.

  Diplomatic Agents and Consular Officers

  (i) as respects income derived during the taxable years beginning
on or after the first day of January in the calendar year next following
that in which this Agreement enters into force; and

  2. In no case shall the provisions of paragraph 1 be construed so as
to impose on a Contracting State the obligation:

  Nothing in this Agreement shall affect the fiscal privileges of
diplomatic agents or consular officers under the general rules of
international law or under the provisions of special agreements.

  (ii) as respects any tax similar to the enterprise tax in Japan
referred to in paragraph 2 of Article 8 levied for the taxable years
beginning on or after the first day of January in the calendar year next
following that in which this Agreement enters into force;

  (a) to carry out administrative measures at variance with the laws
or the administrative practice of that or of the other Contracting
State;

  Article 28

  (b) in Japan:

  (b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the other
Contracting State;

  Entry into Force

  as respects income derived during the taxable years beginning on or
after the first day of January in the calendar year next following that
in which this Agreement enters into force.

  (c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or trade
process, or information, the disclosure of which would be contrary to
public policy (ordre public) .

  This Agreement shall enter into force on the thirtieth day after the
date on which diplomatic notes indicating the completion of internal
legal procedures necessary in each country for the entry into force of
this Agreement have been exchanged. This Agreement shall have effect as
respects income derived during the taxable years beginning on or after
the first day of January next following that in which this Agreement
enters into force.

  Article 30

  Article 26

  Article 29

  Termination

  Diplomats

  Termination

  This Agreement shall continue in effect indefinitely but either of
the Contracting States may, on or before the thirtieth day of June in
any calendar year beginning after the expiration of a period of five
years from the date of its entry into force, give to the other
Contracting State, through the diplomatic channel, written notice of
termination.

  Nothing in this Agreement shall affect the fiscal privileges of
diplomatic agents or consular officers under the general rules of
international law or under the provisions of special agreements.

  This Agreement shall continue in effect indefinitely but either of
the Contracting States may, on or before the thirtieth day of June in
any calendar year beginning after the expiration of a period of five
years from the date of its entry into force, give written notice of
termination to the other Contracting State through the diplomatic
channels. In such event this Agreement shall cease to have effect as
respects income derived during the taxable years beginning on or after
the first day of January in the calendar year next following that in
which the notice of termination is given.

  In such event this Agreement shall cease to have effect:

  Article 27

  DONE at Ulaan Baatar on the 26th day of August, 1991, in duplicate
in the Chinese, Mongolian and English languages, all three texts being
equally authentic. In case of any divergence in interpretation, the
English text shall prevail.

  (a) in the People’s Republic of China:

  Scope of Territorial Application

  For the Government                 For the
Government

  (i) as respects income derived during the taxable years beginning
on or after the first day of January in the calendar year next following
that in which the notice of termination is given; and

  This Agreement shall apply:

  of the People’s                  of the Mongolian

  (ii) as respects any tax similar to the enterprise tax in Japan
referred to in paragraph 2 of Article 8 levied for the taxable years
beginning on or after the first day of January in the calendar year next
following that in which the notice of termination is given;

  (a) in the case of the People’s Republic of China, to the entire
territory of the People’s Republic of China in which the Chinese tax
legislation is effectively applied, including the territorial sea and
the areas adjacent thereto, over which the People’s Republic of China
may, in accordance with international law, exercise sovereign rights
for the purpose of exploration and exploitation of the natural resources
of the sea bed and sub-soil, and of the waters above the sea bed and
sub-soil;

  Republic of China                 Peope’s Republic

  (b) in Japan:

  (b) in the case of the French Republic, to all departments and
territories of the French Republic in which the French tax legislation
with respect to the taxes referred to in this Agreement effectively
applies, including the territorial sea and areas adjacent thereto,
over which the French Republic may, in accordance with international
law, exercise sovereign rights for the purpose of exploration and
exploitation of the natural resources of the sea bed and sub-soil, and
of the waters above the sea bed and sub-soil.

  PROTOCOL

  as respects income derived during the taxable years beginning on or
after the first day of January in the calendar year next following that
in which the notice of termination is given.

  Article 28

  At this moment of signing the Agreement between the Government of
the People’s Republic of China and the Government of the Mongolian
People’s Republic for the Avoidance of Double Taxation and The
Prevention of Fiscal Evasion with Respect to Taxes on Income
(hereinafter referred to as the “Agreement”), both sides have agreed
upon the following provisions which shall form an integral part of the
Agreement.

  IN WITNESS WHEREOF the undersigned, duly authorized thereto by
their respective Governments, have signed this Agreement.

  Entry into Force

  With reference to Article 8

  DONE at Beijing on the day of September 6, 1983, in duplicate in
the Chinese, Japanese and English languages, all three texts being
equally authentic. In case of any divergence of interpretations, the
English text shall prevail.

  The two Contracting States shall notify each other in writing
through diplomatic channels that the procedures required by their
respective laws for the bringing into force of this Agreement have been
completed. This Agreement shall enter into force on the 30th day after
the date of the later of the notifications. It shall have effect on
income arising as from 1 January or on income pertaining to accounting
periods beginning in the course of the year following that in which the
Agreement enters into force.

  Nothing in the Agreement shall affect the implementation of the
provisions relating to taxes covered in the Agreement on civil air
transportation and the Tracking Agreement which are signed by the two
Governments in April 8, 1989 and June 24, 1991 in Beijing
respectively.

  PROTOCOL

  Article 29

  DONE at Ulaan Baatar this 26th day of August, 1991, in duplicate,
each in the Chinese, Mongolian and English Languages, the three texts
being equally authentic. In case of divergence of interpretation the
English text shall prevail.

  At the signing of the Agreement between the Government of the
People’s Republic of China and the Government of Japan for the Avoidance
of Double Taxation and the Prevention of Fiscal Evasion with respect to
Taxes on Income (hereinafter referred to as “the Agreement”), the
undersigned have agreed upon the following provisions which form an
integral part of the Agreement.

  Termination

  For the Government                        For
the Government

  1. Notwithstanding the provisions of paragraph 5 of Article 5 of the
Agreement, an enterprise of a Contracting State shall be deemed not to
have a permanent establishment in the other Contracting State if it
furnishes in that other Contracting State consultancy services in
connection with the sale or lease of machinery or equipment through
employees or other personnel.

  This Agreement shall continue in effect indefinitely. However, five
years after the date of entry into force, each of the Contracting
States may give notice through diplomatic channels, before 1 July, of
termination of this Agreement at the end of that calendar year.

  of the People’s                         of
the Mongolian

  2. With reference to paragraph 3 of Article 7 of the Agreement, no
deduction shall be allowed in respect of amounts paid or charged (other
than reimbursement of actual expenses) by a permanent establishment of
an enterprise to the head office of the enterprise or any other offices
thereof, by way of:

  In such event, the Agreement shall apply for the last time to
income arising as from 1 January, or on income pertaining to accounting
periods ending during the year following that in which such notice is
given.

  Republic of China                        
Peope’s Republic

  (a) royalties, fees or other similar payments in return for the
use of patents or other rights;

  IN WITNESS WHEREOF the undersigned, duly authorized thereto, have
signed this Agreement.

 

  (b) commission, for specific services performed or for
management; and

  DONE in duplicate in Paris on 30 May 1984, in the Chinese and
French languages, both texts being equally authentic.

  (c) interest on moneys lent to the permanent establishment;
except where the enterprise is a banking institution.

  PROTOCOL

  IN WITNESS WHEREOF the undersigned, duly authorized thereto by
their respective Governments, have signed this Agreement.

  At the signature of the Agreement between the Government of the
People’s Republic of China and the Government of the French Republic for
the avoidance of double taxation and the prevention of tax evasion with
respect to taxes on income, both parties have agreed upon the following
provisions which will form an integral part of the Agreement:

  DONE at Beijing on the day of September 6, 1983, in duplicate in
the Chinese, Japanese and English languages, all three texts being
equally authentic. In case of any divergence of interpretations, the
English text shall prevail.

  1. With respect to paragraph 3 of Article 5 of the Agreement, the
supervision of the assembly or installation of equipment or of
industrial or commercial plant by the enterprise which has sold such
equipment or plant shall not constitute a permanent establishment for
that enterprise if the costs for such supervision represent less than 5
per cent of the total amount of the sale, and if considered to be
auxiliary to the sale.

 

  2. With respect to paragraph 3 of Article 11 of the Agreement,
royalties paid for the use of or the right to use industrial,
commercial or scientific equipment shall be subject to tax on 60 per
cent of the gross amount of such royalties.

  3. Nothing in this Agreement shall affect the provisions of the
Agreement on maritime shipping of 28 September 1975 and the Exchange of
Letters, and of the Agreement of 23 January, 1979 on the reciprocal
exemption from taxes and charges on air transport enterprises,
concluded by the Government of the People’s Republic of China and the
Government of the French Republic.

  DONE in duplicate in Paris, on 30 May 1984 in the Chinese and
French languages, both texts being equally authentic.