稅務(關於收入及資本稅項的雙重課稅寬免和防止逃稅)(法蘭西共和國)令

• 章號: Cap. 112BT
• 條文數: 477

第1條

第2條 根據作出的宣布

第a條

已與法蘭西共和國政府訂立所指明的安排，旨在就該國的法律所施加的入息稅及其他相類似性質的稅項給予雙重課稅寬免；而

第b條

該等安排的生效是屬於有利的。

第3條 指明的安排

(1) 為的目的而指明的安排是載於 —— (a) 在2010年10月21日在巴黎以英文和法文一式兩份簽訂的、名為“Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the French Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion” 的協定(在本命令中，該協定的中文譯名為“《中華人民共和國香港特別行政區政府與法蘭西共和國政府避免就收入及資本稅項雙重課稅和防止逃稅協定》”)的第一至二十九條的安排；及

(b) 在2010年10月21日在巴黎以英文和法文一式兩份簽訂的、該協定的議定書的第1至13段的安排。

(2) 上述協定的條文的英文本載錄於；而其中文譯本亦於該部列明。

(3) 上述議定書的條文的英文本載錄於；而其中文譯本亦於該部列明。

第1條

第a條

在2010年10月21日在巴黎以英文和法文一式兩份簽訂的、名為“Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the French Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion” 的協定(在本命令中，該協定的中文譯名為“《中華人民共和國香港特別行政區政府與法蘭西共和國政府避免就收入及資本稅項雙重課稅和防止逃稅協定》”)的第一至二十九條的安排；及

第b條

在2010年10月21日在巴黎以英文和法文一式兩份簽訂的、該協定的議定書的第1至13段的安排。

第2條

上述協定的條文的英文本載錄於；而其中文譯本亦於該部列明。

第3條

上述議定書的條文的英文本載錄於；而其中文譯本亦於該部列明。

第0條

第1條 《中華人民共和國香港特別行政區政府與法蘭西共和國政府避免就收入及資本稅項雙重課稅和防止逃稅協定》第一至二十九條

第s0條

This Agreement shall apply to persons who are residents of one or both of

the Contracting

Parties.

第1條

This Agreement shall apply to taxes on income and on capital imposed on

behalf of a Contracting Party or of its local authorities, irrespective of the

manner in which they are

levied.

第2條

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,

taxes on the total amounts of wages or salaries paid by enterprises as well as

taxes on capital

appreciation.

第3條

(a) in the case of

France:

(b) in the case of the Hong Kong Special Administrative

Region:

第a條

第i條

the income tax (“l’impôt sur le

revenu”);

第ii條

the corporation tax (“l’impôt sur les

sociétés”);

第iii條

the contributions on corporation tax (“les contributions sur

l’impôt sur les sociétés”);

第iv條

the tax on salaries (“la taxe sur les

salaires”);

第v條

widespread social security contributions (“contributions sociales

généralisées”) and contributions for the reimbursement of the social

debt (“contributions pour le remboursement de la dette

sociale”);

第vi條

the wealth tax (“l’impôt de solidarité sur la fortune”);

第b條

第i條

profits

tax;

第ii條

salaries

tax;

第iii條

property

tax;

第4條

第1條

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

第a條

第b條

第i條

第ii條

第c條

第d條

第e條

第f條

第g條

第h條

第i條

in the case of France, the Minister in charge of finance or his

authorised

representative;

第ii條

in the case of the Hong Kong Special Administrative Region, the

Commissioner of Inland Revenue or his authorised representative or

any person or body authorised to perform any functions at present

exercisable by the Commissioner or similar

functions;

第i條

第j條

第2條

As regards the application of the Agreement at any time by a Contracting

Party, any term not defined therein shall, unless the context otherwise

requires, have the meaning which it has at that time under the laws in force of

that Party for the purposes of the taxes to which the Agreement applies, any

meaning under the applicable tax laws of that Party prevailing over a meaning

given to the term under other laws of that

Party.

第1條

第2條

(a) he shall be deemed to be a resident only of the Party in which he has a

permanent home available to him; if he has a permanent home available to him

in both Parties, he shall be deemed to be a resident only of the Party with

which his personal and economic relations are closer (“centre of vital

interests”);

(b) if the Party 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

Party, he shall be deemed to be a resident only of the Party in which he has

an habitual

abode;

(c) if he has an habitual abode in both Parties, or in neither of them, he

shall be deemed to be a resident only of the Contracting Party of which he

is a national (in the case of France) or in which he has the right of abode

(in the case of the Hong Kong Special Administrative

Region);

(d) if he is a national of France and has also the right of abode in the

Hong Kong Special Administrative Region, or if he neither is a national of

France nor has the right of abode in the Hong Kong Special Administrative

Region, the competent authorities of the Contracting Parties shall settle

the question by mutual

agreement.

第a條

he shall be deemed to be a resident only of the Party in which he has a

permanent home available to him; if he has a permanent home available to him

in both Parties, he shall be deemed to be a resident only of the Party with

which his personal and economic relations are closer (“centre of vital

interests”);

第b條

if the Party 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

Party, he shall be deemed to be a resident only of the Party in which he has

an habitual

abode;

第c條

if he has an habitual abode in both Parties, or in neither of them, he

shall be deemed to be a resident only of the Contracting Party of which he

is a national (in the case of France) or in which he has the right of abode

(in the case of the Hong Kong Special Administrative

Region);

第d條

if he is a national of France and has also the right of abode in the

Hong Kong Special Administrative Region, or if he neither is a national of

France nor has the right of abode in the Hong Kong Special Administrative

Region, the competent authorities of the Contracting Parties shall settle

the question by mutual

agreement.