AGREEMENT BETWEEN THE PEOPLE’S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL The People’s Republic of China and the Federal Republic of Germany; Desiring to further their economic relations and to avoid double taxation of income as well as to eliminate tax evasion; Have, following amicable negotiations by the representatives of each Government, agreed as follows: ARTICLE 1 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Agreement shall apply are: (a) in the People’s Republic of China: (i) the individual income tax; (ii) the income tax concerning joint ventures with Chinese and foreign investment; (iii) the income tax concerning foreign enterprises; and (iv) the local income tax (hereinafter referred to as “Chinese tax” ) ; (b) in the Federal Republic of Germany: (i) the individual income tax (die Einkommensteuer) ; (ii) the corporate income tax (die Korperschaftsteuer) ; (iii) the capital tax (die Vermgensteuer) ; and (iv) the trade tax (die Gewerbesteuer) (hereinafter referred to as “German tax” ) . 4. The Agreement shall apply also to any ident...
