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关于奖学金免税的问题,中意政府关于对所得避免双重征税和防止偷漏税的协定

2008-3-6 09:43| 发布者: dinckey| 查看: 8082| 评论: 0|来自: 中国驻意大利教育处

摘要: 近日有不少同学提到奖学金免税的问题,现将有关协议文本附上 信息来源:中国国家税务总局 意大利 中华人民共和国政府和意大利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 GOVERNM ...
近日有不少同学提到奖学金免税的问题,现将有关协议文本附上

信息来源:中国国家税务总局

意大利[ITALY]


中华人民共和国政府和意大利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 REPUBLIC OF ITALY 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意大利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的议定书

PROTOCOL



中华人民共和国政府和意大利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意大利共和国政府,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、其行政或管理机构或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的税,包括对来自转让动产或不动产的收益征的税,对企业支付的工资或薪金总额征的税以及对资本增值征的税,应视为对所得征收的税收。
   三、本协定特别适用于下列现行税种:
   (一) 在中华人民共和国方面:
   1. 个人所得税;
   2. 中外合资经营企业所得税;
   3. 外国企业所得税;
   4. 地方所得税。
   (以下简称“中国税收”)
   (二)在意大利共和国方面:
   1. 个人所得税;
   2. 公司所得税;
   3. 地方所得税;
   无论这些税是否通过源泉扣缴征收。
   (以下简称“意大利税收”)
   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。

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)“意大利”一语是指意大利共和国,包括根据习惯国际法和意大利有关勘探和开采自然资源的法律标明的意大利对海底、底土和自然资源行使权利的意大利领海以外的区域;
   (三)“缔约国一方”和“缔约国另一方”的用语,按照上下文,是指中国或者意大利;
   (四)“人”一语包括个人、公司和其他团体;
   (五)“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;
   (六)“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;
   (七)“国际运输”一语是指在缔约国一方设有总机构或实际管理机构的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;
   (八)“国民”一语是指:
   1. 所有具有缔约国一方国籍的个人;
   2. 所有按照缔约国一方现行法律取得其地位的法人、合伙企业和团体;
   (九) “主管当局”一语是指:
   1. 在中国方面,财政部或其授权的代表;
   2. 在意大利方面,财政部。
   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。

第四条

居 民

  一、在本协定中,“缔约国一方居民”一语是指按照该国法律,由于住所、居所、总机构所在地、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)的缔约国的居民;
   (二)如果其重要利益中心所在缔约国无法确定,或者在两个国家中任何一国都没有永久性住所,应认为是其有习惯性居处所在缔约国的居民;
   (三)如果其在缔约国双方都有,或者都没有习惯性居处,应认为是其国民的缔约国的居民;
   (四)如果其同时是缔约国双方的国民,或者不是两个国家中任何一国的国民,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,除个人外,同时为缔约国双方居民的人,应认为是其总机构或实际管理机构所在缔约国的居民。

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) 矿场、油井或气井、采石场或者其他开采自然资源的场所;
   (七) 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,仅以连续六个月以上的为限;
   (八) 缔约国一方企业通过雇员或者其他人员,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。
   三、“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。
  四、虽有第一款和第二款的规定,当一个人(除适用第五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三款,按照该款规定,不应认为该固定营业场所是常设机构。
  五、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。
  六、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),可以在该另一国征税。
  二、“不动产”一语应按财产所在地的缔约国的法律来确定。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也应视为不动产。船舶、船只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国征税,但该企业通过设在缔约国另一方的常设机构在该另一国进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该另一国进行营业,其利润可以在该另一国征税,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另一国进行营业,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、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、在以上各款中,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、以船舶或飞机经营国际运输业务所取得的利润,应仅在企业总机构或实际管理机构所在缔约国征税。
   二、船运企业的总机构或实际管理机构设在船舶上的,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。
   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。

第九条

联属企业

  当:
   (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) 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。

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,可以在该另一国征税。
   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该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、“享受”股份或“享受”权利、矿业股份、发起人股份或其他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,通过设在该另一国的常设机构进行营业或者通过设在该另一国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,该另一国不得对该公司支付的股息征收任何税收。但支付给该另一国居民的股息或者据以支付股息的股份与设在该另一国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另一国的利润或所得,该另一国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,可以在该另一国征税。
   二、然而,这些利息也可以在该利息发生的缔约国,按照该国的法律征税。但是,如果收款人是该利息受益所有人,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,发生于缔约国一方的利息应在该国免税,如果该项利息是支付给:
   (一) 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拥有的金融机构;
   (二) 该另一国居民,其债权是由该另一国政府、地方当局及其中央银行或者完全为其政府所拥有的金融机构间接提供资金的。
   四、本条“利息”一语是指从公债、债券或信用债券取得的所得,不论其有无抵押担保或者是否有权分享利润,以及从各种债权取得的所得。
  五、如果利息受益所有人是缔约国一方居民,在该利息发生的缔约国另一方,通过设在该另一国的常设机构进行营业或者通过设在该另一国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,不适用第一款至第三款的规定。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、其行政或管理机构、地方当局或该国居民,应认为该利息发生在该国。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。
  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,可以在该另一国征税。
   二、然而,这些特许权使用费也可以在其发生的缔约国,按照该国的法律征税。但是,如果收款人是该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、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。
  四、如果特许权使用费受益所有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,通过设在该另一国的常设机构进行营业或者通过设在该另一国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、其行政或管理机构、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,可以在该另一国征税。
  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,应仅在该企业总机构或实际管理机构所在缔约国征税。
   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。
   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百分之二十五的股权,可以在该缔约国一方征税。
   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他财产取得的收益,发生于缔约国另一方的,可以在该缔约国另一方征税。

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。但具有以下情况的,可以在缔约国另一方征税:
   (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;或者
   (二)在有关历年中在该缔约国另一方,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;
   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,除在缔约国另一方受雇的以外,应仅在该国征税。在该缔约国另一方受雇取得的报酬,可以在该另一国征税。
   二、虽有第一款的规定,缔约国一方居民因在缔约国另一方受雇取得的报酬,应仅在该缔约国一方征税,如果
   (一)收款人在有关历年中在该另一国停留连续或累计不超过一百八十三天;
   (二)该项报酬由并非该另一国居民的雇主支付或代表该雇主支付;和
   (三)该项报酬不是由雇主设在该另一国的常设机构或固定基地所负担。
   三、虽有本条上述规定,在经营国际运输的船舶或飞机上受雇而取得的报酬,可以在企业总机构或实际管理机构所在缔约国征税。

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,可以在该另一国征税。

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,可以在该另一国征税。
  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,并非归属表演家或者运动员本人,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

  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,应仅在该国征税。

第十九条

政府服务

  一、
   (一)缔约国一方、其行政或管理机构或地方当局对向其提供服务的个人支付退休金以外的报酬,应仅在该国征税。
   (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国居民,并且该居民:
   1. 是该国国民;或者
   2. 不是仅由于提供该项服务,而成为该国的居民,
   该项报酬,应仅在该国征税。
   二、
   (一)缔约国一方、其行政或管理机构或地方当局支付的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,应仅在该国征税。
   (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国征税。
   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、其行政或管理机构或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一方之前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、学校或教育机构或科研机构从事教学、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不超过三年的,该缔约国一方应对其由于教学、讲学或研究取得的报酬,免予征税。

第二十一条

学生和实习人员

  一、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收到的款项,该缔约国一方应免予征税。
   二、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,其为接受教育或培训的目的在缔约国一方受雇取得的报酬应在该缔约国一方免予征税。
   三、本条第一款规定的免税应仅持续到完成接受教育或培训所需的合理或通常的时间内,任何个人从接受该项教育或培训开始起超过五年的,不应享受第一款的优惠。

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,应仅在该国征税。
  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另一国进行营业,或者通过设在该缔约国另一方的固定基地在该另一国从事独立个人劳务,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。
   三、虽有第一款和第二款的规定,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,而发生在缔约国另一方的,可以在该缔约国另一方征税。

第二十三条

双重征税的消除方法

  一、双方同意按照本条下列各款避免双重征税。
   二、如果意大利居民拥有应在中国纳税的各项所得,意大利在确定其在本协定第二条规定的所得税时,可在征收这些税收的基数中计入上述各项所得,除非本协定另有特别规定。
   在这种情况下,意大利应从上述计算的税收中扣除已在中国缴纳的税收,但数额不得超过按照上述各项所得在全部所得中所占比例应付的上述意大利税收。
   然而,如果所得收款人要求就该项所得在意大利缴纳最终预提税,按照意大利法律,不给予扣除。
   三、在中国居民方面:
  (一)中华人民共和国居民从意大利取得的所得,按照本协定规定在意大利就该项所得缴纳的税额,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华人民共和国税法和规定计算的中国税收数额。
  (二)从意大利取得的所得是意大利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意大利税收。
  四、本条第二款和第三款中,当发生于缔约国一方的营业利润、股息、利息或特许权使用费,按照该国法律和规定可以在限定的期限内享受免税或减税时,该项免税或减税,在营业利润方面视为按全额支付;在
   (一)第十条、第十一条所述的股息、利息方面,不超过其总额的百分之十;
   (二)第十二条所述的特许权使用费方面,不超过其总额的百分之十五。

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,不应与该另一国国民在相同情况下,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的常设机构税收负担,不应高于该另一国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、家庭负担给予本国居民的任何扣除、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,虽有各国国内法律的补救办法,可以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,二年内提出。
   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。
   三、缔约国双方主管当局应通过协商设法解决在解释或实施本协定时发生的困难或疑义。
   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与按照该国国内法律取得的情报同样作为密件处理,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

  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1月1日或以后开始的纳税年度中取得的所得。

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五年后任何历年6月30日或以前,通过外交途径书面通知对方终止本协定。在这种情况下,本协定对终止通知发出年度的次年1月1日或以后开始的纳税年度中取得的所得停止有效。
   本协定于1986年10月31日在北京签订,一式两份,每份都用中文、意大利文和英文写成,三种文本具有同等效力。如有疑义,应以英文本为准。

中华人民共和国            意大利共和国
政府代表                政府代表
王丙乾(签字)          朱利奥·安德烈奥蒂(签字)


中华人民共和国政府和意大利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的议定书

  在签订中华人民共和国政府和意大利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,下列代表同意下列规定应作为协定的组成部分:
   双方认为:
   一、如果将来开征财产税,本协定也应适用于该税收,并按第二十三条的规定避免双重征税;
   二、关于本协定第七条第三款,企业的常设机构向该企业总机构或该企业其他办事处支付或收取的下列款项(属于偿还代垫实际发生的费用除外)不应允许扣除:
   (一)由于使用专利或其他权利支付的特许权使用费、报酬或其他类似款项;
   (二)对从事具体服务或管理支付的佣金;
   (三)向常设机构贷款的利息,该企业是银行机构的除外;
   三、关于第十条第三款,“股息”一语包括合营企业分配的利润;
   四、关于第十一条第四款,“利息”一语还应包括按照所得发生国税法,视为贷款所得的其他所得;
   五、
   (一)关于第十二条第二款,对使用或有权使用工业、商业或科学设备所支付的作为报酬的各种款项,在执行该款规定时,应以特许权使用费总额的百分之七十为基数征税;
   (二)关于第十二条第二款,对提供专有技术和销售设备或机器的混合合同,应仅就专有技术的款项征税;
   (三)关于第十二条第三款,“特许权使用费”一语包括对使用专有技术支付的款项;
   六、关于第十条第四款、第十一条第五款、第十二条第四款和第二十二条第二款的最末一句,其规定不妨碍缔约国各方执行其国内法,但不应违背本协定第七条和第十四条所规定的原则;
  七、关于第二十五条第一款,“虽有国内法律的补救办法”一语是指当对不符合本协定规定的征税提出疑义时,相互协商程序不能取代国内诉讼程序,在任何情况下,应首先按国内诉讼程序提出诉讼;
  八、意大利源泉扣缴的税收,如果其征收权力受到本协定规定的影响,应按纳税者的要求予以退税。退税申请应在意大利法律限定的时间内提出,并附中国主管当局的官方证明,以证明其享受本协定规定的扣除条件属实。缔约国双方主管当局应根据本协定第二十五条相互协商解决实施上述规定的方式。然而,本规定并不妨碍缔约国双方主管当局通过相互协商实行除退税以外本协定规定的其他减税措施。
   本议定书于1986年10月31日在北京签订,一式两份,每份都用中文、意大利文和英文写成,三种文本具有同等效力,如遇有疑义,应以英文本为准。

中华人民共和国            意大利共和国
政府代表                政府代表
王丙乾(签字)          朱利奥·安德烈奥蒂(签字)


AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ITALY 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 Governmen of the Republic of Italy;
Desiring to conclude an Agreement to avoid double taxation and to prevent 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 political or administrative subdivisions or 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, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are in particular: ?? (a) in the case of 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 case of the Republic of Italy;
(i) the personal income tax (l'imposta sulreddito delle personne fisiche) ;
(ii) the corporate income tax (l'imposta sulreddito delle persone giuridiche) ;
(iii) the local income tax (I'imposta locale sulreddito) ; even if they are collected by withholding at source, (Hereinafter referred to as "Italian 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 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 a 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 super-jacent water resources in accordance with international law;
(b) the term "Italy" means the Republic of Italy and includes any area beyond the territorial waters of Italy which, in accordance with the customary international law and the laws of Italy concerning the exploration for and exploitation of natural resources, may be designated as an area within which the rights of Italy with respect to the seabed and subsoil and natural resources may be exercised;
(c) the terms "a Contracting State" and "the other Contracting State" mean China or Italy as the context requires;
(d) the term "person" includes an individual, a company and any other body of persons;
(e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
(f) 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;
(g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of head office or its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(h) the term "nationals" means:
(i) all individuals possessing the nationality of a Contracting State;
(ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a?? Contracting State;
(i) the term "competent authority" means:
(i) in the case of China, the Minstry of Finance, or its authorized representative;
(ii) in the case of the Republic of Italy, the Ministry of Finance.
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 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 Contracting 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 Contracting 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 head office or its place of effective management is situated.

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 paytly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) 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 six months;
(h) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other 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 six months within any twelve-month period.
3. The term "permanent establishment" shall not be deemed 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 for 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.
4. 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 5 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 firstmentioned Contracting State in respect of any activities which that person undertakes for the enterprise, unless his activities are limited to those mentioned in paragraph 3 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.
5. 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.
6. 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 be defined in accordance with 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 shall also be considered as "immovable property" . Ships, boats 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 from 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 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 the determination of 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 State in which the permanent establishment is situated or elsewhere.
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.
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 the preceding paragraphs, 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 from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office or the place of effective management of the enterprise is situated.
2. If the place of head office or the place of effective management 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 provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Article 9

Associated Enterprises

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.

Article l0

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 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.
3. The term "dividends" as used in the Article means income from shares, "jouissance" shares or "jouissance" rights, 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 taxation law 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 paytly of profits or income arising in such other State.

Article 11

Interest

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. 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.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that state if the interest is paid to:
(a) the Govenment of the other Contracting State, a local authority and the central bank thereof or any financial institution wholly owned by that Government;
?? (b) any resident of that other state with respect to debt-claims indirectly financed by the Government of that other State, a local authority and the cenrtal bank thereof or any financial institution wholly owned by that Government.
4. The term "interest" as used in this Article means income from Government securities, bonds or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind.
5. The provisions of paragraphs from 1 to 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, 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 that State itself, a political or administrative subdivision, 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 argeed 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 State.
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 televsion 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.
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 bussiness 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 that State itself, a political or administrative subdivision, a local authority or a resident of that 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 law of each Contracting State, dur 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 a 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 in which the place of head office or the place of effective management of the enterprise is situated.
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.
5. Gains from the alienation of shares other than those mentioned in paragraph 4 representing 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 derived by a resident of a Contracting State from the alienation of any property other than that referred to in paragraphs 1 to 5 and arising in the other Contracting State may be taxed in that other Contracting State.

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; 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 such case only 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 such 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 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 Article 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 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 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 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 State, and
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other 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 in which the place of head office or the place of effective management of the enterprise is situated.

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 State.

Article 17

Artists 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 artist, 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 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 entertainer 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 l8

Pensions

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 State.

Article 19

Government Service

1.
(a) Remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority thereof to any individual in respect of services rendered to that state or subdivision 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 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 political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority 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 national of and a resident of that State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to remunerations and pensions in respect of services rendered in connection with a business carried on by one of the Contracting States or a political or administrative subdivision or a local authority thereof.

Article 20

Teachers 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 purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution 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 21

Students and Trainees

1. Payments which a student, business apprentice or trainees 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 receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting State.
2. Remuneration which a student, business apprentice or trainee who is or was immediately before visiting a contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for the purpose of his education or training shall not be taxed in that first-mentioned State.
3. The Exemptions under paragraph 1 of this Article shall only continue for such a period of time as may reasonably or customarily be required to complete the education or training undertaken but in no event shall any individual have the benefit of paragraph 1 of this Article for more than 5 years from the commencement of such education or training.

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 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.
3. Notwithstanding the provisions of paragraphs 1 and 2, 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 23

Methods for the Elimination of Double Taxation

1. It is agreed that double taxation shall be avoided in accordance with the following paragraphs of this Article.
2. If a resident of Italy owns items of income which are taxable in China, Italy, in determining its income taxes specified in Article 2 of this Agreement, may include in the basis upon which such taxes are imposed the said items of income, unless specific provisions of this Agreement otherwise provide.
In such case, Italy shall deduct from the taxes so calculated the income tax paid in China but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income.
?? However no deduction will be granted if the item of income is


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