稅務(關於收入及資本稅項的雙重課稅寬免和防止逃稅)(列支敦士登公國)令

• 章號: Cap. 112BU
• 條文數: 413

第1條

第2條 根據作出的宣布

第a條

已與列支敦士登公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8月12日在瓦杜茲以英文一式兩份簽訂的、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 Principality of Liechtenstein for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital”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列支敦士登公國政府就收入及資本稅項避免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8月12日在瓦杜茲以英文一式兩份簽訂的、該協定的議定書的第1及2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8月12日在瓦杜茲以英文一式兩份簽訂的、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 Principality of Liechtenstein for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital”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列支敦士登公國政府就收入及資本稅項避免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8月12日在瓦杜茲以英文一式兩份簽訂的、該協定的議定書的第1及2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列支敦士登公國政府就收入及資本稅項避免雙重課稅和防止逃稅協定》第一至二十九條

第1條

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

behalf of a Contracting Party or of its political subdivisions or 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 the Hong Kong Special Administrative

Region, (i) profits tax;

(ii) salaries tax; and

(iii) property tax;

(b) in the case of the Principality of

Liechtenstein, (i) the personal income tax

(Erwerbssteuer);

(ii) the corporate income tax

(Ertragssteuer);

(iii) the corporation taxes

(Gesellschaftssteuern);

(iv) the real estate capital gains tax

(Grundstücksgewinnsteuer);

(v) the wealth tax (Vermögenssteuer);

and

(vi) the coupon tax (Couponsteuer);

第a條

第i條

profits tax;

第ii條

salaries tax; and

第iii條

property tax;

第b條

第i條

the personal income tax

(Erwerbssteuer);

第ii條

the corporate income tax

(Ertragssteuer);

第iii條

the corporation taxes

(Gesellschaftssteuern);

第iv條

the real estate capital gains tax

(Grundstücksgewinnsteuer);

第v條

the wealth tax (Vermögenssteuer);

and

第vi條

the coupon tax (Couponsteuer);

第4條

This Agreement shall apply also to any identical or substantially similar

taxes that are imposed after the date of signature of this Agreement in addition

to, or in place of, the existing taxes, as well as any other taxes falling

withinandof this Article which a

Contracting Party may impose in future. The competent authorities of the

Contracting Parties shall notify each other of any significant changes that have

been made in their taxation laws.

第5條

The existing taxes, together with the taxes imposed after the signature of

this Agreement, are hereinafter referred to as “Hong Kong Special Administrative

Region tax” or “Liechtenstein tax”, as the context requires.

第1條

(a) (i)

(ii)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

第a條

第i條

第ii條

第b條

第c條

第d條

第i條

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

Commissioner of Inland Revenue or his authorised

representative;

第ii條

in the case of the Principality of Liechtenstein, the

Government of the Principality of Liechtenstein or its authorised

representative;

第e條

第f條

第g條

第h條

第i條

第i條

any individual possessing the nationality or citizenship of

Liechtenstein; and

第ii條

any person other than an individual deriving its status as such

from the laws in force in

Liechtenstein;

第j條

第k條

第2條

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

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

requires, have the meaning that it has at that time under the law of that Party

for the purposes of the taxes to which this 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a條

第i條

any individual who ordinarily resides in the Hong Kong Special

Administrative Region;