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Government of Chinese government and Spain the agreement that waits about avoidi
From;    Author:Stand originally
Government of People's Republic of China and Spanish government about be opposite earning and belongings shun double taxation and the deal that avoid tax evasion tax


(sign date on November 22, 1990 effective date on May 20, 1990)
Government of People's Republic of China and Spanish government, be willing to conclude about be opposite earning and belongings shun double taxation and the deal that avoid tax evasion tax, come to an agreement as follows:

The limits of the first person
This agreement applies to signatory one party to perhaps be the person of bilateral dweller at the same time.

Limits of the 2nd categories of taxes
One, this agreement is applied to mix to earning by signatory one party, its canton or local authorities all revenue that belongings collects, no matter its impose kind how.
2, the revenue that collects to some total worth or some total income, earning, belongings, the revenue that includes to make over movables or praedial accrual to collect to coming from and the revenue that collect to capital appreciation, should regard the revenue that collects to earning and belongings as.
3, the active categories of taxes with this particularly applicable agreement is:
(one) in Spain:
1 . Individual income tax;
2. Corporation tax;
3. Property tax;
4. The revenue that the place collects to earning and belongings.
(the following abbreviation " Spanish taxation " )
(2) be in China:
1 . Individual income tax;
2. Enterprise income tax of joint venture of China and foreign countries;
3. Foreign enterprise income tax;
4. Local income tax.
(the following abbreviation " Chinese taxation " )
4, what increase what this agreement also applies to this agreement to sign in the future or replace the 3rd place to list active categories of taxes is identical or the taxation of substantial likeness. The essence that signatory both sides is in charge of authorities to should make place of respective tax law is fluctuant, each other informs inside the appropriate time after its are fluctuant.

The 3rd is defined commonly
One, in this agreement, have an explanation additionally except context beyond:
(one) " Spain " one language is to show Spain is domanial, include to carry out the territorial sea of law of concerned Spain taxation, and according to law of nations, the area beyond the territorial sea of the dominion right that Spain has exploration and development sea floor and subsoil resource and resource of marine above water area;
(2) " China " one language is to point to People's Republic of China; Use at geographical concept, it is to show all People's Republic of China that implement law of concerned China taxation are domanial, include territorial sea, and according to law of nations, the area beyond the territorial sea of the dominion right that People's Republic of China has exploration and development sea floor and subsoil resource and resource of marine above water area;
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