中英2011年新税收协定VIP免费

UK/CHINA DOUBLE TAXATION AGREEMENT SIGNED IN LONDON ON 27 JUNE 2011 This Agreement has not yet entered into force. This will happen when both countries have completed their Parliamentary procedures and exchanged diplomatic notes. An announcement will be made when these procedures have been completed. HM Revenue & Customs June 2011AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, Have agreed as follows: ARTICLE 1 Persons Covered 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 gains imposed on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are in particular: a) in China: (i) the individual income tax; (ii) the enterprise income tax; (hereinafter referred to as “Chinese tax”); b) in the Unit...