Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 22/09/2019

China

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Annex A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
. Enterprise Income Tax.
. Individual Income Tax.

Article 2, paragraph 1.b.iii.B
. Urban and Township Land Use Tax.
. House Property Tax.
. Land Appreciation Tax.

Article 2, paragraph 1.b.iii.C
. Value Added Tax.
. Business Tax.

Article 2, paragraph 1.b.iii.D
. Excise Tax.
. Tobacco Tax.

Article 2, paragraph 1.b.iii.E
. Vehicle Purchase Tax.
. Vehicle and Vessel Tax.

Article 2, paragraph 1.b.iii.G
. Resource Tax
. City Maintenance and Construction Tax.
. Tax on the Use of Arable Land.
. Stamp Duty.
. Deed Tax.
In Kraft: 01/02/2016 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the People’s Republic of China may inform its resident or national before transmitting information concerning him to another Party, in conformity with Articles 5 and 7 of the Convention.
In Kraft: 01/02/2016 -
Artikel betroffen : 4

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.a of Article 30 and the three declarations pursuant to paragraph 1 of Article 2, paragraph 1.d of Article 3 and paragraph 3 of Article 4 of the Convention made by the PRC [on 16 October 2015] shall not apply to Hong Kong SAR.
In Kraft: 01/09/2018 -
Artikel betroffen : 30

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Hong Kong SAR may inform its resident or national before transmitting information concerning that resident or national to another Party, in conformity with Article 5 of the Convention.
In Kraft: 01/09/2018 -
Artikel betroffen : 4

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Hong Kong SAR will not accept, as a general rule, such requests as are referred to in paragraph 1 of Article 9 of the Convention.
In Kraft: 01/09/2018 -
Artikel betroffen : 9

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention applies

For the Hong Kong SAR, the Convention shall apply to the following taxes imposed under the laws of the Hong Kong SAR administered by its tax authority:

Article 2, paragraph 1.a.i:
- Profits tax;
- Salaries tax;
- Property Tax.
In Kraft: 01/09/2018 -
Artikel betroffen : 2

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

ANNEX C – Definition of the term "national" for the purpose of the Convention

For the application of the Convention to the Hong Kong SAR, paragraph 1.e of Article 3 of the Convention refers to any person having the right to abode, or is incorporated or otherwise constituted in the Hong Kong SAR.
In Kraft: 01/09/2018 -
Artikel betroffen : 3

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.a of Article 30 and the three declarations pursuant to paragraph 1 of Article 2, paragraph 1.d of Article 3 and paragraph 3 of Article 4 of the Convention made by the PRC [on 16 October 2015] shall not apply to the Macao Special Administrative Region.
In Kraft: 01/09/2018 -
Artikel betroffen : 30

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Macao Special Administrative Region may inform its resident before transmitting information concerning him to another Party, in conformity with Articles 5 and 7 of the Convention.
In Kraft: 01/09/2018 -
Artikel betroffen : 4

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Macao Special Administrative Region will not accept, as a general rule, such requests as are referred to in paragraph 14 of Article 9 of the Convention.
In Kraft: 01/09/2018 -
Artikel betroffen : 9

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention applies

For the Macao Special Administrative Region, the Convention shall apply to the following taxes imposed under the laws of the Macao Special Administrative Region administered by its tax authority:

Article 2, paragraph 1.a.i:
- Profits tax (Impost Complementar de Rendimentos) ;
- Salaries tax (Imposto Profissional);
- Urban Property Tax (Contribuição Predial Urbana).

Article 2, Paragraph 1.b.iii.B: Stamp Duty (Imposto do Selo).

Article 2, Paragraph 1.b.iii.D: Tourism Tax (Imposto de turismo).

Article 2, Paragraph 1.b.iii.E: Motor Vehicle Tax (Imposto sobre Veículos Motorizados).

Article 2, Paragraph 1.b.iii.G: Business Tax (Contribuição Industrial).
In Kraft: 01/09/2018 -
Artikel betroffen : 2

Declaration transmitted by the Embassy of the People’s Republic of China in France to the Secretariat General of the OECD on 25 June 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
In Kraft: 25/06/2018 -
Artikel betroffen : 28

Declaration transmitted by the Embassy of the People’s Republic of China in France to the Secretariat General of the OECD on 25 June 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
In Kraft: 25/06/2018 -
Artikel betroffen : 28


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