孟加拉国
[BANGLADESH]
中华人民共和国政府和孟加拉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
AGREEMENT BETWEEN THE GOVERNMENT OF
THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PEOPLE'S
REPUBLIC OF BANGLADESH FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
中华人民共和国政府和孟加拉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
中华人民共和国政府和孟加拉人民共和国政府,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
人的范围
本协定适用于缔约国一方或者同时为双方居民的人。
第二条
税种范围
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。
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。
三、本协定适用的现行税种是:
(一)在中华人民共和国:
1. 个人所得税;
2. 外商投资企业和外国企业所得税;
3. 地方所得税。
( 以下简称“中国税收”)
(二)在孟加拉人民共和国:
所得税。
(以下简称“孟加拉国税收”)
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出的实质变动,在其变动后的适当时间内通知对方。
第三条
一般定义
一、在本协定中,除上下文另有解释的以外:
(一)“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;
(二)“孟加拉”一语是指孟加拉人民共和国所有领土,包括海底及其底土,其范围是根据国际法和孟加拉国法律已经或以后将要确定的孟加拉国可行使勘探和开发自然资源主权权利的区域;
(三)“缔约国一方”和“缔约国另一方”的用语,按照上下文,是指中国或者孟加拉国;
(四)“税收”一语按照上下文,是指中国税收或者孟加拉国税收;
(五)“人”一语包括个人、公司和其他团体;
(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;
(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;
(八)“国民”一语是指:
1. 任何具有缔约国一方国籍的个人;
2.
任何按照缔约国一方现行法律取得其地位的法人、合伙企业或团体;
(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;
(十)“主管当局”一语:
1.
在中国,是指国家税务总局或其授权的代表;
2.
在孟加拉国,是指国家收入局或其授权的代表。
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。
第四条
居民
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、实际管理机构所在地,或者其他类似的标准,在该缔约国负有纳税义务的人。
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:
(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;
(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;
(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;
(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。
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,应认为是其实际管理机构所在缔约国的居民。然而,如果这个人在缔约国一方设有其实际管理机构,在缔约国另一方设有其总机构,缔约国双方主管当局应协商确定其为本协定中缔约国一方的居民。
第五条
常设机构
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、“常设机构”一语特别包括:
(一)管理场所;
(二)分支机构;
(三)办事处;
(四)工厂;
(五)作业场所;
(六)与为他人提供储存设施的人有关的仓库;
(七)矿场、油井或气井、采石场或者其他开采自然资源的场所。
三、“常设机构”一语还包括:
(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、工程或活动连续六个月以上的为限;
(二)缔约国一方企业通过雇员或者雇用的其他人员,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,仅以在任何十二个月中连续或累计超过六个月的为限。
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)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)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;
(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;
(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;
(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;
(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。
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)在缔约国一方代表一个企业进行活动,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。
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。
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。
第六条
不动产所得
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(包括农业或林业所得),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、水源和其他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、出租或者任何其他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。
第七条
营业利润
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。
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。
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。
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。
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。
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。
第八条
海运和空运
一、缔约国一方企业以飞机经营国际运输业务所取得的利润,应仅在该缔约国征税。
二、缔约国一方企业以船舶经营国际运输业务从缔约国另一方取得的所得,可以在该缔约国另一方征税。但该缔约国另一方对该项所得征收的税额将减为该项税额的百分之五十。
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
联属企业
一、当:
(一)缔约国一方企业直接或间接参与缔约国另一方企业的管理、控制或资本,或者
(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,
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。
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。
第十条
股息
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。
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十。
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。
三、本条“股息”一语是指从股份、矿业股份、发起人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。
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。
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。
第十一条
利息
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。
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。
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。
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。
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。
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。
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。
第十二条
特许权使用费
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。
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。
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
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。
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。
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。
第十三条
财产收益
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。
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。
三、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,应仅在该企业为其居民的缔约国一方征税。
四、转让第一款至第三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。
第十四条
独立个人劳务
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:
(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)在有关会计年度中在缔约国另一方停留连续或累计达到或超过一百八十三天。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。
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。
第十五条
非独立个人劳务
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。
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:
(一)收款人在有关会计年度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;
(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;
(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。
三、虽有本条以上规定,在缔约国一方企业经营国际运输的船舶或飞机上受雇而取得的报酬,可以在该企业为其居民的缔约国征税。
第十六条
董事费
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。
第十七条
艺术家和运动员
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。
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。
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。
第十八条
退休金
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。
二、虽有第一款的规定,缔约国一方政府或地方当局按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。
第十九条
政府服务
一、
(一)缔约国一方或其地方当局对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;
(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:
1. 是该缔约国另一方国民;或者
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,
该项报酬,应仅在该缔约国另一方征税。
二、
(一)缔约国一方或其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;
(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。
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或其地方当局举办的事业提供服务取得的报酬和退休金。
第二十条
教师和研究人员
任何个人是、或者在紧接前往缔约国另一方之前曾是缔约国一方居民,应该缔约国另一方承认的大学、学院、学校或其他类似的教育机构或科研机构的邀请,仅为在该教育机构或科研机构从事教学或研究或两者兼顾的目的前往该缔约国另一方,自其第一次到达之日起,停停留时间不超过三年的,该缔约国另一方应对其由于该项教学或研究取得的报酬免税。
第二十一条
学生和实习人员
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:
(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;
(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;
(三)在该缔约国一方从事个人劳务的所得。
第二十二条
其他所得
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。
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。
第二十三条
消除双重征税方法
一、在中国,消除双重征税如下:
(一)中国居民从孟加拉国取得的所得,按照本协定规定在孟加拉国缴纳的税额,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。
(二)从孟加拉国取得的所得是孟加拉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孟加拉国税收。
二、在孟加拉国,消除双重征税如下:
(一)除适用(三)项的规定以外,当孟加拉国居民取得的所得,按照本协定规定在中国可以纳税时,孟加拉国应允许从该居民应纳的所得税中扣除,数额等于其在中国缴纳的所得税。
(二)然而,这种扣除不应超过扣除前可以在中国征税的那部分所得所计算的所得税数额。
(三)当孟加拉国居民取得的所得,按照本协定规定应仅在中国征税时,孟加拉国可以将该项所得包括在计税基础中,但应允许扣除属于来源于中国的所得而缴纳的那部分所得税。
第二十四条
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、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。
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。
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。
五、虽有第二条的规定,本条规定应适用于各种税收。
第二十五条
协商程序
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。
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。
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。
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。
第二十六条
情报交换
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。
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)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)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)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。
第二十七条
外交代表和领事官员
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。
第二十八条
生效
缔约国各方应在履行本协定生效所必需的法律程序后通知对方。本协定自最后一方的通知发出之日后第三十天生效。本协定应有效于:
一、在中国,对在本协定生效后的次年一月一日或以后开始的任何纳税年度中的税收;
二、在孟加拉国,对在本协定生效后的次年七月一日或以后开始的征税年度中的税收。
第二十九条
终止
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,本协定应停止有效于:
一、在中国,对终止通知发出后的次年一月一日或以后开始的纳税年度中的税收;
二、在孟加拉国,对终止通知发出后的次年七月一日或以后开始的征税年度中的税收。
下列代表,经各自政府正式授权,已在本协定上签字为证。
本协定于一九九六年九月十二日在北京签订,一式两份,每份都用中文、孟加拉文和英文写成,三种文本同等作准。如在解释上遇有分歧,应以英文本为准。
中华人民共和国 孟加拉人民共和国
政府代表 政府代表
项怀诚 穆斯塔菲兹·拉赫曼
AGREEMENT
BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE
GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH 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 People's Republic of Bangladesh,
Desiring to conclude an Agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect to
taxes on income,
Have agreed as follows:
Article
1
Personal
Scope
This
Agreement shall apply to persons who are residents of one or both of
the Contracting States.
Article
2
Taxes
Covered
1. This
Agreement shall apply to taxes on income imposed on behalf of a
Contracting State or of its local authorities, irrespective of the
manner in which they are levied.
2. There shall be regarded as taxes on income all taxes
imposed on total income, or on elements of income, including taxes
on gains from the alienation of movable or immovable property, as
well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply
are:
(a) in the People's Republic of China:
(i) the individual income tax;
(ii) the income tax for enterprises with foreign
investment and foreign enterprises;
(iii) the local income tax;
(hereinafter referred to as "Chinese tax" ) ;
(b) in the People's Republic of Bangladesh:
the income tax ;
(hereinafter referred to as "Bangladesh tax").
4. This Agreement shall also apply to any identical or
substantially similar taxes which are imposed after the date of
signature of this Agreement in addition to, or in place of, the
existing taxes referred to in paragraph 3. The competent authorities
of the Contracting States shall notify each other of any substantial
changes which have been made in their respective taxation laws
within a reasonable period of time after such changes.
Article
3
General
Definitions
1. For
the purposes of this Agreement, unless the context otherwise
requires:
(a) 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 sea-bed and its sub-soil and
superjacent water resources in accordance with international law;
(b) the term "Bangladesh" means all the
territory of the People's Republic of Bangladesh including the part
of the sea-bed and its sub-soil thereof, to the extent that area in
accordance with international law has been or may hereafter be
designated under Bangladesh law as an area within which Bangladesh
may exercise sovereign rights with respect to the exploration and
exploitation of the natural resources of the sea-bed or its
sub-soil;
(c) the terms "a Contracting State" and
"the other Contracting State" mean China or Bangladesh as
the context requires;
(d) the term "tax" means Chinese tax or
Bangladesh tax, as the context requires;
(e) the term "person" includes an individual,
a company and any other body of persons;
(f) the term "company" means any body
corporate or any entity which is treated as a body corporate for tax
purposes;
(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;
(h) the term "national" means:
(i) any individual possessing the nationality of a
Contracting State;
(ii) any legal person, partnership or association
deriving its status as such from the laws in force in a Contracting
State;
(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;
(j) the term "competent authority" means:
(i) in China, the State Administration of Taxation or
its authorized representative;
(ii) in Bangladesh, the National Board of Revenue or its
authorized representative.
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.
Article
4
Resident
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, place of effective management or
any other criterion of a similar nature.
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:
(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) ;
(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;
(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;
(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. 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 State in
which its place of effective management is situated. However, if,
such a person has a place of effective management in a Contracting
State and a head office in the other Contracting State, the
competent authorities of the Contracting States shall by mutual
agreement determine the State of which the person in question is a
resident.
Article
5
Permanent
Establishment
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.
2. The term "permanent establishment" includes
especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a warehouse, in relation to a person providing
storage facilities for others; and
(g) a mine, an oil or gas well, a quarry or any other
place of extraction of natural resources.
3. The term "permanent establishment" likewise
encompasses:
(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 6 months;
(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 6 months
within any 12 months period.
4. Notwithstanding the provisions of paragraphs 1 to 3,
the term "permanent establishment" shall be deemed not to
include:
(a) the use of facilities solely for the purpose of
storage, display or delivery of goods or merchandise belonging to
the enterprise;
(b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of storage,
display or delivery;
(c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of processing by
another enterprise;
(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;
(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;
(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.
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 on behalf of an
enterprise and has, and habitually exercises, in a 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 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.
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.
7. The fact that a company which is a resident of a
Contracting State controls or is controlled by a company which is a
resident of the other Contracting State, or which carries on
business in that other State (whether through a permanent
establishment or otherwise), shall not of itself constitute either
company a permanent establishment of the other.
Article
6
Income
from Immovable Property
1.
Income derived by a resident of a Contracting State from immovable
property (including income from agriculture or forestry) situated in
the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have
the meaning which it has under the law of the Contracting State in
which the property in question is situated. The term shall in any
case include property accessory to immovable property, livestock and
equipment used in agriculture and forestry, rights to which the
provisions of general law respecting landed property apply, usufruct
of immovable property and rights to variable or fixed payments as
consideration for the working of, or the right to work, mineral
deposits, sources and other natural resources. Ships and aircraft
shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any other form of
immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply
to the income from immovable property of an enterprise and to income
from immovable property used for the performance of independent
personal services.
Article
7
Business
Profits
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 Contracting
State, but only so much of them as is attributable to that permanent
establishment.
2. Subject to the provisions of paragraph 3, where an
enterprise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situated
therein, there shall in each Contracting State be attributed to that
permanent establishment the profits which it might be expected to
make if it were a distinct and separate enterprise engaged in the
same or similar activities under the same or similar conditions and
dealing wholly independently with the enterprise of which it is a
permanent establishment.
3. In determining the profits of a permanent
establishment, there shall be allowed as deductions expenses which
are incurred for the purposes of the business of the permanent
establishment, including executive and general administrative
expenses so incurred, whether in the State in which the permanent
establishment is situated or elsewhere.
4. In so far 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.
5. No profits shall be attributed to a permanent
establishment by reason of the mere purchase by that permanent
establishment of goods or merchandise for the enterprise.
6. For the purposes of 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.
7. Where profits include items of income which are dealt
with separately in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the provisions
of this Article.
Article
8
Shipping
and Air Transport
1.
Profits derived by an enterprise of a Contracting State from the
operation of aircraft in international traffic shall be taxable only
in that State.
2. Income of an enterprise of a Contracting State
derived from the other Contracting state from the operation of ships
in international traffic may be taxed in that other Contracting
State, but the tax chargeable in that other Contracting State on
such income shall be reduced by an amount equal to 50% of such tax.
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.
Article
9
Associated
Enterprises
1. Where
(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
(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.
2. Where a Contracting State includes in the profits of
an enterprise of that State - and taxes accordingly - profits on
which an enterprise of the other Contracting State has been charged
to tax in that other State and the profits so included are profits
which would have accrued to the enterprise of the first-mentioned
State if the conditions made between the two enterprises had been
those which would have been made between independent enterprises,
then that other State shall make an 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.
Article
10
Dividends
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.
2. However, such dividends may also be taxed in the
Contracting State of which the company paying the dividends is a
resident and according to the laws of that State, but if the
recipient is the beneficial owner of the dividends the tax so
charged shall not exceed 10% of the gross amount of such 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.
3. The term "dividends" as used in this
Article means income from shares, mining shares, founders' 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.
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
14, as the case may be, shall apply.
5. 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 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.
Article
11
Interest
1.
Interest arising in Contracting State and paid to a resident of the
other Contracting State may be taxed in the other State.
2. However, such interest may also be taxed in the
Contracting State in which it arises and according to the laws of
that State, but if the recipient is the beneficial owner of the
interest the tax so charged shall not exceed 10% of the gross amount
of the interest.
3. Notwithstanding the provisions of paragraph 2,
interest arising in 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.
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.
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.
6. Interest shall be deemed to arise in a Contracting
State when the payer is the Government of that 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 Contraction State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the
indebtedness on which the interest is paid was incurred, and such
interest is borne by such permanent establishment or fixed base,
then such interest shall be deemed to arise in the State in which
the permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between
the payer and the beneficial owner or between both of them and some
other person, the amount of the interest, 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
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.
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% 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.
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 14, 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 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 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.
Article
13
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.
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 fixed base,
may be taxed in that other 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 shall be taxable only in
the Contracting State of which the enterprise is a resident.
4. Gains from the alienation of any property other than
that referred to in paragraphs 1 to 3, shall be taxable only in the
Contracting State of which the alienator is a resident.
Article
14
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:
(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;
(b) if his stay in the other Contracting State is for a
period or periods amounting to or exceeding in the aggregate 183
days in the fiscal year concerned; in that case, only so much of the
income as is derived from his activities performed in that other
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.
Article
15
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.
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:
(a) the recipient is present in the other Contracting
State for a period or periods not exceeding in the aggregate 183
days in the fiscal 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
(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 preceding provisions of this
Article, remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic, may be
taxed in the Contracting State of which the enterprise is a
resident.
Article
16
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.
Article
17
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.
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.
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.
Article
18
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.
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.
Article
19
Government Service
1.
(a) Remuneration, other than pension, paid by a
Contracting State or a local authority thereof to an individual in
respect of services rendered to that State or local authority
thereof 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
State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for
the purpose of rendering the services.
2.
(a) Any pension paid by, or out of funds created by, a
Contracting State or a local authority thereof to an individual in
respect of services rendered to that State or a local authority
thereof shall be taxable only in that 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 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 a Contracting State or a
local authority thereof.
Article
20
Teachers
and Researchers
An
individual who is or was a resident of a Contracting State
immediately before making a visit to the other Contracting State,
and who, at the invitation of any university, college, school or
other similar educational institution or scientific research
institution recognized by that State visits that other State for a
period not exceeding three years from the date of his first arrival
solely for the purpose of teaching or research or both at such
educational institution or scientific research institution shall be
exempt from tax in that other State on remuneration for such
teaching, or research.
Article
21
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 or 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:
(a) payments derived from sources outside that
Contracting State for the purpose of his maintenance, education,
study, research or training;
(b) grants, scholarships or awards supplied by the
Government, or a scientific, educational, cultural or other
tax-exempt organization; and
(c) income derived from personal services performed in
that Contracting State.
Article
22
Other
Income
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.
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 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.
Article
23
Methods
for the Elimination of Double Taxation
1. In
China, double taxation shall be eliminated as follows:
(a) Where a resident of China derives income from
Bangladesh the amount of tax on that income payable in Bangladesh 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.
(b) where the income derived from Bangladesh is a
dividend paid by a company which is a resident of Bangladesh to a
company which is a resident of China and which owns not less than
10% of the shares of the company paying the dividend, the credit
shall take into account the tax paid to Bangladesh by the company
paying the dividend in respect of its income.
2. In Bangladesh, double taxation shall be eliminated as
follows:
(a) Subject to the provisions of sub-paragraph (c),
where a resident of Bangladesh derives income which, in accordance
with the provisions of this Agreement, may be taxed in China,
Bangladesh shall allow as a deduction from the tax on the income of
that resident, an amount equal to the income tax paid in China;
(b) such deduction shall not, however, exceed that part
of the income tax, as computed before the deduction is given, which
is attributable to the income which may be taxed in China;
(c) where a resident of Bangladesh derives income which,
in accordance with the provisions of this Agreement, shall be
taxable only in China, Bangladesh may include this income in the tax
base, but shall allow as a deduction from the income tax that part
of the income tax, which is attributable to the income derived from
China..
Article
24
Non-Discrimination
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. 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.
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. 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.
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.
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.
5. The provisions of this Article shall, notwithstanding
the provisions of Article 2, apply to taxes of every kind and
description.
Article
25
Mutual
Agreement Procedure
1. Where
a person considers that the actions of one or both of the
Contracting State 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.
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 law of the Contracting States.
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.
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.
Article
26
Exchange
of Information
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.
2. In no case shall the provisions of paragraph 1 be
construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance
with the laws and administrative practice of that or of the other
Contracting State;
(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;
(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) .
Article
27
Diplomatic
Agents and Consular Officers
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.
Article
28
Entry
Into Force
Each of
the Contracting States shall notify to the other the completion of
the procedures required by its law for the bringing into force of
this Agreement. The Agreement shall enter into force on the
thirtieth day following the date of the later of these notifications
and shall thereupon have effect:
(a) in China, in respect of taxes, in any tax year
beginning on or after the first day of January in the calendar year
next following that in which this Agreement enters into force;
(b) in Bangladesh, in respect of taxes, for any year of
assessment beginning on or after the first day of July in the
calendar year next following that in which this Agreement enters
into force.
Article
29
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 channels, written notice
of termination.
In such event this Agreement shall cease to have effect:
(a) in China, in respect of taxes, in the tax year
beginning on or after the first day of January in the calendar year
next following that in which the notice is given;
(b) in Bangladesh, in respect of taxes, for any year of
assessment beginning on or after the first day of July in the
calendar year next following that in which the notice is given.
IN
WITNESS WHEREOF the undersigned, duly authorized thereto by their
respective Governments, have signed this Agreement.
Done in duplicate at Beijing this 12th day of September,
1996, in the Chinese, Bengali and English languages, all three texts
being equally authentic. In case of any divergence of
interpretation, the English text shall prevail.
For the Government
of For
the Government of
the People's the
People's
Republic of China Republic
of Bangladesh |