请问关于 中华人民共和国德意志联邦共和国关于对所得和财产避免双重征税的协定
有没有具体的条文可以查阿。想看看根据这个条款能不能不交或少交税。有没有知道的大侠阿？ 中华人民共和国和德意志联邦共和国，愿意为促进相互的经济关系，对所得和财产避免双重征税和防止偷漏税，经两国政府代表友好协商，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为双方居民的人。
第二条 税种范围
一、本协定适用于缔约国一方对所得和财产征收的税收，不论其征收方式如何。
二、对全部所得、全部财产或对部分所得或部分财产征收的所有税收，包括对来自转让动产或不动产的收益征收的税收以及对财产增值征收的税收，应视为对所得和财产征收的税收。
三、本协定适用的现行税种是：
（一）在中华人民共和国：
1．个人所得税，
2．中外合资经营企业所得税，
3．外国企业所得税和
4．地方所得税；
（以下简称“中方税收”）
（二）在德意志联邦共和国：
1．个人所得税，
2．公司所得税，
3．财产税和
4．营业税。
（以下简称“德方税收”）
四、本协定也适用于本协定签订之后增加或者代替现行税种的所有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，除上下文另有规定的以外：
（一）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中华人民共和国或者德意志联邦共和国；用于地理概念时，是指适用于有关缔约国税法的所有领土，包括领海以及根据国际法，有关缔约国拥有勘探和开发海底和底土资源主权权利的领海以外的区域；
（二）“人”一语包括自然人、公司和其他所有人的团体；
（三）“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；
（四）“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；
（五）“国民”一语是指根据缔约国一方的法律属于该国的自然人和按照该缔约国一方的法律建立的法人、合伙企业或其他人的团体。
（六）“国际运输”一语是指在缔约国一方设有总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经营船舶或飞机的运输；
（七）“主管当局”一语，在中华人民共和国方面是指财政部或其授权的代表；在德意志联邦共和国方面是指联邦财政部。
二、缔约国一方在实施本协定时，除上下文另有规定的以外，任何未经本协定明确定义的用语，部应具有适用于本协定的该缔约国有关税法所规定的含义。
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，或者其他类似的标准，在该缔约国负有纳税义务的人。
二、由于本条第一款的规定，同时为缔约国双方居民的自然人，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国的居民；如果在两个国家同时有永久性住所，应认为是其个人和经济关系更密切（重要利益中心）的国家的居民；
（二）如果其重要利益中心所在国无法确定，或者在两上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国的居民；
（三）如果其在两个国家都有，或者都没有习惯性居处，应认为是其国民的国家的居民；
（四）如果其同时是两个国家的国民，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，除自然人外，同时为缔约国双方居民的人，应认为是其总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）作业场所和
（六）矿场、油井或气井、采石场或者其他开采自然资源的场所。
三、“常设机构”一语还包括：
（一）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，但这种工地，工程或活动以连续为期六个月以上的为限；
（二）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。
四、虽有第一款至第三款的规定，“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。
（六）专为本款第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所全部活动属于准备性质或辅助性质。
五、虽有第一款和第二款的规定，当一个人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，除适用第六款规定的独立代理人以外，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，但这个人通过固定营业场所进行的活动仅限于第四款时，按照该款规定，不应认为该固定营业场所是常设机构。
六、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活动，不应认为在该缔约国另一方设有常设机构。
七、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），此项事实并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 不动产所备
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，可以在该缔约国另一方征税。
二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。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。船舶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缔约国征税，但该企业通过设在缔约国另一方常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，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缔约国另一方进行营业，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并且与其所隶属的企业完全无关的独立企业，该常设机构在缔约国各方可能得到的利润应属于该常设机构。
三、确定常设机构的利润时，应允许扣除其进行营业发生的各项费用，包括行政和一般管理费用，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比例分配给所属各单位的方法来确定常设机构的利润，则上述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、在第一款至第五款中，除有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、利润中如果包括有本协定其他各条单独规定的所得项目，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，应仅在企业总机构所在缔约国征税。
二、船运企业的总机构设在船舶上的，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的利润。
第九条 联属企业
（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，
（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，两个企业的商业和财务关系是根据双方同意或者一方指定的，不同于独立企业之间所能同意的条件联系起来的，因此，本应由其中一个企业取得，但由于这些条件而没有取得的利润，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，可以在该缔约国另一方征税。
二、然而，这些股息也可以按照支付股息的公司是其居民的缔约国的法律，在该缔约国征税。但是，如果收款人是股息受益人，则所征税款不应超过股息总额的百分之一。
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、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的法律，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，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方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，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方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缔约国另一方的利润或所得，该缔约国另一方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，可以在该缔约国另一方征税。
二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该利息受益人，则所征税款不应超过利息总额的百分之一。
三、虽有第二款的规定，
（一）发生在德意志联邦共和国的利息，应在德方免税，当该利息是支付给：
1．中华人民共和国政府；
2．中国人民银行、中国农业银行、中国人民建设银行、中国投资银行、中国工商银行；
3．由中国银行和中国国际信托投资公司直接担保或提供的贷款；
4．中华人民共和国政府的并为缔约国双方主管当局所承认的国家金融机构。
（二）发生在中华人民共和国的利息，应在中方免税，当该利息是支付给：
1．德意志联邦共和国政府；
2．德意志联邦银行、重建贷款银行和德国在发展中国家投资金融公司；
3．由赫尔梅斯担保公司直接担保或提供的贷款；
4．德意志联邦共和国政府的并为缔约国双方主管当局所承认的国家金融机构。
四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。由于延期支付所处的罚款，不应视为本条所规定的利息。
五、如果利息受益人是缔约国一方居民，在该利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方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、如果债务人为缔约国一方、地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当利息的债务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、由于债务人与受益人之间或者他们双方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债务人与受益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，可以在该缔约国另一方征税。
二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该特许权使用费受益人，则所征税款不应超过特许权使用费总额的百分之一。
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、模型或样式、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，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方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、如果债务人是缔约国一方、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缔约国。然而，当特许权使用费的债务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缔约国。
六、由于债务人与受益人之间或他们双方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债务人与受益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，可以在该缔约国另一方征税。
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，应仅在企业总机构所在的缔约国一方征税。
四、缔约国一方居民转让第一款至第三款所述财产以外的位于缔约国另一方的其他财产取得的收益，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。但具有以下情况之一的，可以在缔约国另一方征税：
（一）在缔约国另一方为从事上述活动的目的，经常使用设在该缔约国另一方的固定基地的，该缔约国另一方可以仅对属于该固定基地的所得征税；
（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的，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，应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
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，同时具有以下三个条件的，应仅在该缔约国一方征税：
（一）收款人在有关历年中在该缔约国另一方停留连续或累计不超过一百八十三天；
（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
三、虽有本条以上各款的规定，受雇于缔约国一方企业经营国际运输的船舶或飞机而取得的报酬，可以在企业总机构所在缔约国征税。
第十六条 直事费或监事费
缔约国一方居民作为缔约国另一方居民公司的董事会或监事会成员取得的董事费或监事费和其他类似款项，可以在该缔约国另一方征税。
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，作为艺术家，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，可以在该缔约国另一方征税。
二、虽有第七条、第十四条和第十五条的规定，艺术家或运动员从事其个人活动取得的所得，并非归属艺术家或运动员本人，而是归属于其他人，可以在该艺术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艺术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，应仅在该缔约国一方征税。
第十九条 政府服务
一、（一）缔约国一方、地方当局或其机构对向其提供服务的自然人支付退休金以外的报酬，应仅在该缔约国一方征税。
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的自然人是该缔约国另一方居民，并且该居民：
1．是该缔约国国民；或者
2．不是仅由于提供该项服务，而成为该缔约国的居民，
该项报酬，应仅在该缔约国另一方征税。
二、（一）缔约国一方、地方当局或其机构对向其提供服务的自然人支付的退休金，应仅在该缔约国一方征税。
（二）但是，如果提供服务的自然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缔约国另一方征税。
三、第十五条、第十六条、第十七条和第十八条的规定，应适用于为缔约国一方或地方当局进行营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
一、教师或研究人员是、或者在紧接前往缔约国另一方之前曾是缔约国一方居民，主要由于在该缔约国另一方的大学、学院、学校或其他教育机构和科研机构从事进修、教学或研究的目的，停留在该缔约国另一方三年以内的，该缔约国另一方应对其由于上述活动而取得的所有报酬，免予征税。
二、如果研究工作不是服务于公共利益，而主要是为了某一个人或某些人的私利，第一款的规定不适用于该项研究的收益。
第二十一条 学生和其他受训人员
学生、企业学徒或实习生是、或者在紧接前往缔约国另一方之前曾是缔约国一方居民，仅由于接受教育或者培训的目的，停留在该缔约国另一方，该缔约国另一方应对以下款项免予征税：
（一）其为了维持生活、接受教育或培训的目的从缔约国另一方以外取得的任何款项；
（二）其为了维持生活、接受教育或培训的目的，从国家、慈善、科学、文化或教育机构取得的奖学金、补助金和生活费；
（三）在缔约国另一方为补充生活费、教育或培训费用从事个人劳务以连续不超过五年为一个历年获得6000千马克或等值人民币以内的报酬。
第二十二条 其他所得
一、缔约国一方居民的各项所得，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。
二、第六条第二款规定的不动产所得以外的其他所得，如果所得的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缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，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，不适用第一款的规定。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。
三、虽有第一款和第二款的规定，缔约国一方居民的各项所得，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 财产
一、第六条所述的不动产，为缔约国一方居民所有并且座落在缔约国另一方，可以在该缔约国另一方征税。
二、缔约国一方企业设在缔约国另一方常设机构营业财产部分的动产，或者缔约国一方居民设在缔约国另一方从事独立个人劳务的固定基地的动产，可以在该缔约国另一方征税。
三、从事国际运输的船舶、飞机以及经营上述船舶、飞机的动产，应仅在该企业，总机构所在的缔约国征税。
四、缔约国一方居民的其他所有财产，应仅在该缔约国征税。
第二十四条 消除双重征税方法
一、对中华人民共和国居民，消除双重征税如下：
（一）从德意志联邦共和国取得的所得，按照本协定规定缴纳的德方税收，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章计算的相应中国税收数额。
（二）所得如果是德意志联邦共和国居民公司支付给中华人民共和国居民公司的股息，该中华人民共和国居民公司拥有支付股息公司股份不少于百分之一的，应在中国税收中抵免支付该股息的公司就该项所得缴纳的德方税收。
二、对德意志联邦共和国居民，消除双重征税如下：
（一）下述（二）项所述以外的所得，对来自中华人民共和国的所得以及位于中华人民共和国的财产，凡按照本协定可在中国征税的，免除德方税收。但德意志联邦共和国在确定税率时，可以对免税的所得或财产予以考虑。
有关股息，上述规定仅适用于中华人民共和国居民公司支付给直接拥有该公司至少百分之一资本的德意志联邦共和国居民公司（不是合伙企业）的股息。
在征收财产税时，如果根据以上规定，上述股份的股息免税，不论该项股息是否支付，对该项股份也应免税。
（二）按照德意志联邦共和国税法关于抵免外国税收的规定，对德意志联邦共和国居民按照中国税法和本协定的规定缴纳的中方税收，应对下述来自中华人民共和国的所得征收的个人所得税和公司所得税给予德方税收抵免：
1．不属于（一）项的股息；
2．利息；
3．特许权使用费；
4．适用于第十三条第四款规定的所得；
5．适用于第十六条规定的各项报酬；
6．适用于第十七条规定的各项所得；
7．适用于第二十二条第三款规定的各项所得；
（三）在适用（二）项的规定时，应抵免的中方税收应视为：
1．（二）项1、的股息总额的百分之一；
2．（二）项2，3的利息和特许权使用费总额的百分之十五。
第二十五条 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义务，不应与该缔约国另一方国民在相同情况下负担，或可能负担的税收或者有关义务不同或比其更重。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的税收负担，不应高于该缔约国另一方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、家庭负担或其他个人情况在税收上仅给予本国居民的个人扣除、优惠和减税也必须给予缔约国另一方居民。
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，应与支付给该缔约国一方居民同样条件下予以扣除。与此相适应，缔约国一方企业对缔约国另一方居民的债务，在确定该企业的应纳税财产时，应与对首先提及的缔约国居民的债务同样条件下予以扣除。
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更多居民拥有或控制，该企业在该缔约国一方负担的税收或者有关义务，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义务不同或比其更重。
五、虽有第二条的规定，本条规定适用于各种税收。
第二十六条 协商程序
一、当一个人认为，缔约国一方或者双方的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，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二十五条第一款，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，三年内提出。
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。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义，也可以对本协定末作规定的消除双重证税问题进行协商。
四、缔约国双方主管当局为达成前述各款的协议，可以相互直接联系。
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。缔约国一方收到的任何情报应与按照该国国内法得到的情报同样作密件处理，仅应告知与本协定所含税种有关的查定、征收、执行、起诉或裁决上诉的有关人员或当局（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透露有关情报。
二、第一款的规定，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）提供泄漏任何贸易、经营、工业、商业、专业秘密或贸易过程的情报或者泄露会违反公共秩序的情报。
第二十八条 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。
第二十九条 柏林条款
本协定按照存在的状况，亦适用于柏林（西）。
第三十条 生效
本协定在缔约国双方政府交换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，并适用于：
（一）1985年1月1日或以后对支付的股息源泉扣缴的税收；
（二）1985年7月1日或以后对支付的利息或特许权使用费源泉扣缴的税收；
（三）1985年1月1日或以后开始的纳税年度征收的其他税收。
第三十一条 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，本协定不再适用于：
（一）终止通知发出后的次年1月1日或以后对支付的股息、利息和特许权使用费源泉扣缴的税收；
（二）终止通知发出后的次年1月1日或以后开始的纳税年度中征收的其他税收。
本协定干1985年6月10 H在波恩签订，一式两份，每份都用中文和德文写成，两种文本具有同等效力。 谢谢！ 我是属于第二十条的，请问应该找谁去说，免税阿？ 有没有德文版的条款？ 只找到了英文的翻译
AGREEMENT BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation)
The People's Republic of China and the Federal Republic of Germany;
Desiring to further their economic relations and to avoid double taxation of income as well as to eliminate tax evasion;
Have, following amicable negotiations by the representatives of each Government, 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 and on capital imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are:
(a) in 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 Federal Republic of Germany:
(i) the individual income tax (die Einkommensteuer) ;
(ii)the corporate income tax (die Korperschaftsteuer) ;
(iii) the capital tax (die Vermgensteuer) ; and
(iv)the trade tax (die Gewerbesteuer)
(hereinafter referred to as "German tax" ) .
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. Within reasonable periods of time, the competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws.
Article 3
General Definitions
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, the People's Republic of China or the Federal Republic of Germany, and when used in a geographical sense, the territory in which the tax laws of the relevant Contracting State are in force, including the territorial sea and areas beyond the territorial sea within which the relevant Contracting State may, in accordance with international law, exercise the right of exploration for and exploitation of the natural resources of the seabed and its subsoil;
(b) the term "person" includes an individual, a company and any other body of persons;
(c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
(d) 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;
(e) the term "national" means an individual who under the laws of a Contracting State possesses the nationality of that Contracting State, as well as a legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
(f) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(g) the term "competent authority" means in the case of the People's Republic of China the Ministry of Finance or its authorised representative and in the case of the Federal Republic of Germany the Federal Ministry of Finance.
2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the 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 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 State in which he has a permanent home available to him; if he has a permanent home available to him in both States; he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests) ;
(b) if the 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 State, he shall be deemed to be a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
(d) if he is a national of both 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 place of head office 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 partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" shall also include:
(a) a building site or assembly project or any supervising activities connected therewith, if the construction, assembly or supervising activities last for more than 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through its employees or other personnel, when the activities in the other Contracting State (for the same or a connected project) continue for a period or periods aggregating more than 6 months within any 12-month period.
4. Notwithstanding paragraphs 1 to 3 of this Article, the term "permanent establishment" shall be deemed not 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 of 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;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies-is acting on behalf of an enterprise and has, and habitualy exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterpise, unless the activities of such person are limited to those mentioned in paragraph 4 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.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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.
7. 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 situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agricultural 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; ships 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, leasing, or use in any other form 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 determining 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 paragraphs 1 to 5, 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 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 of the enterprise is situated.
2. If the place of head office 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 10
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.
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 this Article means income from shares, 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 laws 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, 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 undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly 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
(a) derived from the Federal Republic of Germany is exempt from German tax, if paid:
(i) to the Government of the People's Republic of China;
(ii)to the People's Bank of China, the Agricultural Bank of China, the People's Construction Bank of China, the Investment Bank of China or the Industrial and Comnercial Bank of China;
(iii) on a loan directly guaranteed or financed by the Bank of China or the Chinese International Trust and Investment Company; or
(iv)to public credit institution of the Government of the People's Republic of China, if the competent authorities of both States have mutually agreed thereto;
(b) derived from the People's Republic of China is exempt from Chinese tax, if paid:
(i) to the Government of the Federal Republic of Germany;
(ii)to the Deutsche Bundesbank, the Kredietanstalt für Wiederaufbau or the Deutsche Finanzierungsgesellschaft für Beteiligungen in Entwicklungslndern (the German Federal Bank, the Credit Institure for Reconstruction, or the German Finance Company for Investment in Developing Countries) ;
(iii) on a loan, directly guaranteed or financed by Hermes; or
(iv)to a public credit institution of the Federal Government, if the competent authorities of both States have agreed thereto.
4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
5. The provisions of paragraphs 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 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 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 agreed upon by the payer and the beneficial owner in the absence or 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 broadcasting or television, 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 business 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 the Government of that State itself, a local authority or a resident of that Contracting 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 obligation to pay the royalties was incurred, and those royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting 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 laws of each Contracting State, due 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 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 with the whole enterprise) or of such a fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
4. Gains derived by a resident of a Contracting State from the alienation of any property other than that referred to in paragraphs 1 to 3 and which is situated in the other Contracting State, may be taxed in that other 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 State. However, such income may also be taxed in the other Contracting State:
(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities but only so much of the income as is attributable to that fixed base; or
(b) if his stay in the other Contracting State is for a period or periods, in the aggregate, more than 183 days in the calendar year concerned, only so much of the income as is derived from the activities 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 Articles 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 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
Artistes 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 artiste, 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 an entertainer or athlete who is resident in a Contracting State from activities exercised in the other Contracting State within the framework of a cultural exchange program agreed upon by the Governments of both Contracting States shall not be taxed in that other State.
Article 18
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 local authority or organ thereof to an individual in respect of services rendered to that State, authority or organ 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 other State and the individual is a resident of that other State who:
(i) is a national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
2.
(a) Any pension paid by a Contracting State or a local authority or organ thereof to an individual in respect of services rendered to that State or authority or organ 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 resident of, and a national of, that other State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority or organ thereof.
Article 20
Professors and Researchers
1. A professor or researcher who is, or was immediately before visiting the other a Contracting State, a resident of a Contracting State and who is present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of advanced study to research or for the purpose of teaching at a university, college, school or any other eductional or research institution shall be exempt from tax in the other Contracting State in respect of remuneration derived from such activities.
2. The provisions of paragraph 1 shall not apply to income from research, if this research is not in the public interest but primarily for the private benefit of a certain person or persons.
Article 21
Students and Trainees
A student, business apprentice or trainee who is a resident of a Contracting State or was, immediately before visiting the other Contracting State, a resident of the first-mentioned State and who is present in the other State solely for the purpose of his education or training, shall be exempt from tax in that other State on:
(a) all payments made by persons outside the other State for the purpose of his maintenance, or training; and
(b) all scholarships, allowances or maintenance payments paid by governmental, charitable, scientific, cultural or educational organizations for the purpose of his maintenance, education or training; and
(c) income from personal services performed in the other Contracting State during in the aggregate not more than 5 years and in an amount not exceeding 6, 000 DM or its equivalent in Chinese currency RMB per calendar year, for the purpose of supplementing his income for his maintenance, 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 premanent 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 which are not covered under the preceding Articles of this Agreement may be taxed in the other Contracting State, if they are arising in that other State.
Article 23
Capital
1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
2. Capital represented by 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 by 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, may be taxed in that other State.
3. Capital represented by ships or aircraft operated in international traffic, and by 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 of the enterprise is situated.
4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Article 24
Methods for the Elimination of Double Taxation
1. For a resident of the People's Republic of China double taxation shall be eliminated as follows:
(a) the German tax levied in accordance with the provisions of this Agreement on income derived from the Federal Republic of Germany shall be allowed as a credit against the Chinese tax to be paid by that resident in the People's Republic of China. The amount of German tax to be credited, however, shall not exceed the amount of Chinese tax computed with respect to such income in accordance with the tax regulations of the People's Republic of China;
(b) where the income consists of dividends paid by a company which is a resident of the Federal Republic of Germany to a company which is a resident of the People's Republic of China and which owns at least 10 per cent of the capital of the first-mentioned company the tax paid by the first-mentioned company may be credited against the tax imposed by the People's Republic of China, to the extent it can be attributed to such dividends.
2. For a resident of the Federal Republic of Germany double taxation shall be eliminated as follows:
(a) Unless the provisions of subparagraph (b) apply, there shall be excluded from the basis upon which German tax is imposed any item of income arising in the People's Republic of China and any item of capital situated within the People's Republic of China which, according to this Agreement, may be taxed in the People's Republic of China. The Federal Republic of Germany, however, retains the right to take into account in the determination of its rate of tax the items of income and capital so excluded.
In the case of dividends the foregoing provisions shall apply only to such dividends as are paid to a company (not including partnerships) being a resident of the Federal Republic of Germany by a company being a resident of the People's Republic of China at least 10 per cent of the capital of which is owned directly by the German company.
For the purposes of taxes on capital there shall also be excluded from the basis upon which German tax is imposed any shareholding, the dividends from which, if paid, would be excluded according to the immediately foregoing sentence from the basis upon which German tax is imposed.
(b) Subject to the provisions of German tax law regarding credit for foreign tax, a credit shall be allowed against German individual income and corporate income tax payable in respect of the following items of income arising in the People's Republic of China, the Chinese tax paid under Chinese laws and in accordance with this Agreement on:
(i) dividends not dealt with in subparagraph (a) ;
(ii)interest;
(ii)royalties;
(iv)income to which paragraph 4 of Article 13 applies;
(v) remuneration to which Article 16 applies;
(vi)income to which Article 17 applies;
(vii) income to which paragraph 3 of Article 22 applies.
(c) For the purpose of subparagraph (b) the Chinese tax to be credited shall be deemed to be:
(i) in the case of dividends referred to in sub-paragraph (b) under (i) : 10 per cent of the gross amount of dividends;
(ii)in the case of interest and royalties referred to in sub-paragraph (b) under (ii) and (iii) : 15 per cent of the gross amount of such payments.
Article 25
Non-Discrimination
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of a Contracting State.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants exclusively to its own residents.
3. Except where the provisions of Article 9, paragraph 7 of Article 11 or paragraph 6 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.
5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 26
Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 27
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities(including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
(c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public) .
Article 28
Diplomatic Agents and Consular Officers
Nothing in this Agreement shall affect the fiscal privileges of diplomatic Agents or consular officers under the general rules of international law or under the provisions of special agreements.
Article 29
Berlin Clause
This Agreement shall also apply to Berlin (West) in accordance with the procedure agreed upon.
Article 30
Entry into Force
This Agreement shall enter into force on the thirtieth day following the date on which each of the two Governments has notified the other that the procedures required by its law for the bringing into force of this Agreement have been completed. The Agreement shall have effect:
(a)on taxes withheld at the source on dividends paid on or after 1 January 1985;
(b) on taxes withheld at source on interest or royalties paid on or after 1 July 1985;
(c)on other taxes, for any tax year beginning on or after 1 January 1985.
Article 31
Termination
This Agreement shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination; in such case the Agreement shall cease to have effect:
(a)on taxes withheld at source on dividends, interest and royalties paid on or after 1 January of the year following that in which the notice is given;
(b) on other taxes, for any tax year beginning on or after 1 January of the year following that in which the notice is given.
DONE in duplicate at Bonn this 10th day of June 1985, in the Chinese and German languages, both texts being equally authentic.
For the People's For the Federal
Republic of China Republic of Germany
PROTOCOL
Have agreed, at the signing of the Agreement between the two States for the avoidance of double taxation with respect to taxes on income and capital, upon the following provisions, which shall form a part of the Agreement:
1. With reference to Article 7:
(a) Only that part of the profits of a building site or assembly project may be allocated to the Contracting State in which the permanent establishment is situated, as is derived from the carrying out of such activities. Where in connection with these activities or independently thereof, machinery or equipment is supplied by the head office or another permanent establishment of the enterprise or by unrelated persons, then the value of such supply shall not be attributed to the profits of the building site or assembly project.
(b) Income which is attributable to the drawing of plans, projects or construction or research activities, as well as engineering services, which a resident of a Contracting State prepares or carries out in that Contracting State and which are connected with a permanent establishment maintained in the other Contracting State, shall not be allocated to that permanent establishment.
(c) Notwithstanding the provisions of paragraph 3, no deduction shall be allowed in respect of amounts paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office or any other permanent establishment of the enterprise by way of:
(i) royalties, fees or other similar payments in return for the use of patents or other rights;
(ii) commissions for specific services performed or for management; and
(iii) interest on moneys lent to the permanent establishment, except in the case of a banking institute.
2. With respect to Article 8:
This Agreement shall not affect the provisions of Article 8 of the Agreement on shipping enterprises concluded between the two Contracting States on 31 October 1975 and the Exchange of Notes with respect to the taxation of air transport enterprises of both parties between the two Contracting States of 27 February／14 March 1980.
3. With respect to Article 10:
(a) As long as in a Contracting State the rate of corporate income tax on distributed profits is lower than the rate on undistributed profits and the difference between the two rates is 15 percentage points or more, then the tax on dividends paid by a company which is a resident of that State to a resident of the other Contracting State may, notwithstanding the provisions of paragraph 2, not exceed 15 per cent of the gross amount of the dividend.
(b) The term "dividends" referred to in paragraph 3 shall also include income of a silent partner from his participation in a silent partnership and distributions on participations in an investment fund.
4. With respect to Articles 10 and 11:
Notwithstanding the provisions of Articles 10 and 11, dividends and interest may be taxed in the Contracting State in which they arise, and according to the law of that State, if they
(a) are derived from rights or debt-claims carrying a right to participate in profits(including income derived by a silent partner from his participation as such, from a"partiarisches Darlehen" and from "Gewinnobligationen" within the meaning of the tax law of the Federal Republic of Germany) ; and
(b) are deductible in the determination of profits of the debtor of such dividends or interest.
5. With respect to Article 12:
For the application of the percentage rate referred to in paragraph 2 there shall be taken as the taxable base of the royalties paid for the use of or the right to use any industrial, commercial or scientific equipment, 70 per cent of the gross amount of these payments.
6. With respect to Article 24, paragraph 2:
(a)Where a company being a resident of the Federal Republic of Germany distributes income derived from sources within the People's Republic of China, paragraph 2 shall not preclude the compensatory imposition of corporation tax in accordance with the provisions of German tax law.
(b)The provisions of paragraph 2, sub-paragraphs (a) and (c), shall only apply to profits of a permanent establishment and to the capital represented by movable and immovable property forming part of the business property of a permanent establishment, and to the gains from the alienation of such property, to dividends paid by a company and to the participation in a company, if the resident of the Federal Republic of Germany concerned proves that the receipts of the permanent establishment or company are derived exclusively or almost exclusively
(i) from one of the following activities carried on in the People's Republic of China: producing or selling goods or merchandise, giving technical advice or rendering engineering services, or doing banking or insurance business, or
(ii) from dividends paid by one or more companies, being residents of the People's Republic of China, more than 25 per cent of the capital of which is owned by the first-mentioned company, which themselves derive their receipts exclusively or almost exclusively from one of the following activities carried on in the People's Republic of China: producing or selling goods or merchandise, giving technical advice or rendering engineering services, or doing banking or insurance business.
If the provisions of paragraph 2, sub-paragraphs (a) and (c) are not applicable, then the Chinese tax which is payable under the laws of the People's Republic of China and in accordance with this Agreement on the above-mentioned items of income and capital shall, subject to the provisions of German tax law regarding credit for foreign tax against the German individual income tax or corporate income tax, be allowed as a credit against German individual income tax or corporate income tax payable on such items of income or against German capital tax payable on such items of capital.
7. With respect to Article 27:
It is understood that German tax law for the prevention of tax evasion provides under certain conditions, that, upon request, information may be supplied and that it is possible in accordance with these provisions, notwithstanding this Article, to supply information to the competent authorities of the People's Republic of China.
DONE at Bonn, on 10 June 1985, in duplicate, in the Chinese and German languages, both texts being equally authentic.
For the People's For the Federal
Republic of China Republic of Germany 好人，这么详细的资料。。。 超牛无比的资料搜索，谢谢了，俺收藏了！ $握手$ $送花$$支持$
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