稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令

• 章號: Cap. 112BV
• 條文數: 494

第1條

第2條 根據作出的宣布

第a條

已與新西蘭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12月1日在奧克蘭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 New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”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新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定》”)的第一至二十七條的安排；

(b) 在2010年12月1日在奧克蘭以英文一式兩份簽訂的、該協定的議定書的第1至4段的安排；及

(c) 在2017年6月15日在香港及在2017年6月28日在威靈頓以英文一式兩份簽訂的、名為“Second Protocol to Amend the Agreement between the Government of the Hong Kong Special Administrative Region of the People’ s Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Auckland on 1 December 2010 and the Protocol thereto”的議定書(在本命令中，該議定書的中文譯名為“《修訂2010年12月1日在奧克蘭簽訂的〈中華人民共和國香港特別行政區政府與新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定〉及其議定書的第二議定書》”)的第1及2段的安排。

(2) 上述的協定條文的英文本載錄於；而其中文譯本亦於該部列明。

(3) 第款提述的議定書條文的英文本載錄於；而其中文譯本亦於該部列明。

(4) 第款提述的議定書條文的英文本，載錄於英文文本。該等議定書條文的中文譯本，於該部中文文本列明。

第1條

第a條

在2010年12月1日在奧克蘭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 New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”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新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定》”)的第一至二十七條的安排；

第b條

在2010年12月1日在奧克蘭以英文一式兩份簽訂的、該協定的議定書的第1至4段的安排；及

第c條

在2017年6月15日在香港及在2017年6月28日在威靈頓以英文一式兩份簽訂的、名為“Second Protocol to Amend the Agreement between the Government of the Hong Kong Special Administrative Region of the People’ s Republic of China and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Auckland on 1 December 2010 and the Protocol thereto”的議定書(在本命令中，該議定書的中文譯名為“《修訂2010年12月1日在奧克蘭簽訂的〈中華人民共和國香港特別行政區政府與新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定〉及其議定書的第二議定書》”)的第1及2段的安排。

第2條

上述的協定條文的英文本載錄於；而其中文譯本亦於該部列明。

第3條

第款提述的議定書條文的英文本載錄於；而其中文譯本亦於該部列明。

第4條

第款提述的議定書條文的英文本，載錄於英文文本。該等議定書條文的中文譯本，於該部中文文本列明。

第0條

第1條 《中華人民共和國香港特別行政區政府與新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定》第一至二十七條

第1條

This Agreement shall apply to taxes on income imposed on behalf of a

Contracting Party, irrespective of the manner in which they are

levied.

第2條

There shall be regarded as taxes on income all taxes imposed on total

income, or on elements of income, 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 New Zealand, the income tax.

第a條

第i條

profits

tax;

第ii條

salaries tax;

and

第iii條

property

tax;

第b條

in the case of New Zealand, the income tax.

第4條

The Agreement shall apply also to any identical or substantially similar

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

to, or in place of, the existing taxes listed in, 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

Notwithstanding the provisions of,and, the taxes covered by the Agreement do not include any amount

which represents a penalty or interest imposed under the laws of either

Contracting Party.

第6條

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

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

Region tax” or “New Zealand 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 an authorised representative;

and

第ii條

in the case of New Zealand, the Commissioner of Inland Revenue

or an 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 New

Zealand;

and

第ii條

any legal person, partnership or association deriving its

status as such from the laws in force in New

Zealand;

第j條

第k條

第i條

the Stock Exchange of Hong Kong Limited and any Hong Kong

Special Administrative Region stock exchange recognised under the

law of the Hong Kong Special Administrative

Region;

第ii條

the securities markets operated by the New Zealand Exchange

Limited and any other New Zealand investment exchange recognised

under New Zealand law;

and

第iii條

any other stock exchange agreed upon by the competent

authorities.

第2條

For the purposes of Articles 10, 11 and 12, dividends, interest or

royalties arising in a Contracting Party and derived by or through a trust shall

be deemed to be beneficially owned by a resident of the other Contracting Party

where such income is subject to tax in that other Party in the hands of a

trustee of that trust.

第3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 that it has at that time under the law 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a條