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Government of Chinese government and Canada the agreement that waits about avoid
From;    Author:Stand originally
Government of People's Republic of China and Canadian government, be willing to conclude about shunning double taxation and the deal that avoid tax evasion tax to earning, 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 particularly applicable and active categories of taxes is:
(one) in Canadian respect:
The income tax that Canadian government imposes.
(the following abbreviation " Canadian taxation " )
(2) in respect of People's Republic of 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 " )
2, what increase what this agreement also applies to this agreement to sign in the future or replace the first place to list categories of taxes is identical or the taxation of substantial likeness. The substance that authority concerned of signatory both sides 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)   " Canada " one pragmatics at geographical concept, it is to show Canada is domanial, include a foundation law of nations and Canadian law, canada is OK the concerned sea floor of exercise influence, subsoil and its nature any area beyond the Canadian territorial sea from the source;
(2)   " People's Republic of China " one pragmatics at geographical concept, it is the territory of all People's Republic of China that points to executive China tax law, include territorial sea, and according to law of nations, people's Republic of China is had jurisdictional the area beyond all territorial sea with executive China tax law, include sea floor and subsoil;
(3)   " signatory one party " and " signatory other one party " diction, according to context, it is to point to Canada or People's Republic of China;
(4)   " taxation " one language, according to context, it is to point to Canadian taxation or Chinese taxation;
(5)   " person " one language includes individual, company and other group;
(6)   " company " one language is the substance that points to corporation to perhaps be the same as corporation with be being inspected on taxation;
(7)   " enterprise of signatory one party " and " enterprise of signatory other one party " diction, the company that dweller of other one party of the enterprise that shows dweller of signatory one party is managed respectively and signatory runs;
(8)   " countryman " one language is to point to all individuals that have citizenship of signatory one party and business of all legal person that according to this signatory active law acquires its position, partnership and organization;
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