稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(馬耳他)令

• 章號: Cap. 112CB
• 條文數: 35

第1條

第2條 根據作出的宣布

第a條

已與馬耳他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2011年11月8日在香港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 Malta 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馬耳他政府關於對收入稅項避免雙重課稅和防止逃稅的協定》”)的第一至二十七條的安排；及

(b) 在2011年11月8日在香港以英文一式兩份簽訂的、該協定的議定書的第I至III段的安排。

(2) 第款提述的協定條文的英文文本載錄於，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文本載錄於，而其中文譯本亦於該部列明。

第1條

第a條

在2011年11月8日在香港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 Malta 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馬耳他政府關於對收入稅項避免雙重課稅和防止逃稅的協定》”)的第一至二十七條的安排；及

第b條

在2011年11月8日在香港以英文一式兩份簽訂的、該協定的議定書的第I至III段的安排。

第2條

第款提述的協定條文的英文文本載錄於，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馬耳他政府關於對收入稅項避免雙重課稅和防止逃稅的協定》第一至二十七條

Article 1Persons CoveredThis Agreement shall

apply to persons who are residents of one or both of the Contracting

Parties.Article 2Taxes Covered1This Agreement shall apply to taxes on income imposed on behalf of a

Contracting Party, irrespective of the manner in which they are

levied.2There 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 and taxes on the total amounts

of wages or salaries paid by enterprises.3The existing taxes to which the Agreement shall apply

are:(a)in the case of the Hong Kong Special Administrative

Region,(i)profits

tax;(ii)salaries tax;

and(iii)property

tax;whether or not charged under personal

assessment;(b)in the case of

Malta,the income tax.4The 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, 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.5The 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 “Malta tax”, as the context

requires.Article 3General Definitions1For the purposes of this Agreement, unless the context otherwise

requires:(a)(i)the term “Hong Kong Special Administrative Region” means any

territory where the tax laws of the Hong Kong Special Administrative

Region of the People’s Republic of China

apply;(ii)the term “Malta” means the Republic of Malta and, when used in

a geographical sense, means the Island of Malta, the Island of Gozo

and the other islands of the Maltese archipelago including the

territorial waters thereof, as well as any area of the sea-bed, its

sub-soil and the superjacent water column adjacent to the

territorial waters, wherein Malta exercises sovereign rights,

jurisdiction, or control in accordance with international law and

its national law, including its legislation relating to the

exploration of the continental shelf and exploitation of its natural

resources;(b)the term “business” includes the performance of professional

services and of other activities of an independent

character;(c)the term “company” means any body corporate or any entity that is

treated as a body corporate for tax

purposes;(d)the term “competent authority”

means:(i)in the case of the Hong Kong Special Administrative Region, the

Commissioner of Inland Revenue or his authorised

representative;(ii)in the case of Malta, the Minister responsible for finance or

his authorised

representative;(e)the terms “Contracting Party” and “Party” mean the Hong Kong

Special Administrative Region or Malta, as the context

requires;(f)the term “enterprise” applies to the carrying on of any

business;(g)the terms “enterprise of a Contracting Party” and “enterprise of

the other Contracting Party” mean respectively an enterprise carried on

by a resident of a Contracting Party and an enterprise carried on by a

resident of the other Contracting

Party;(h)the term “international traffic” means any transport by a ship or

aircraft operated by an enterprise of a Contracting Party, except when

the ship or aircraft is operated solely between places in the other

Contracting

Party;(i)the term “national”, in relation to Malta,

means:(i)any individual possessing the nationality of Malta;

and(ii)any legal person, partnership or association deriving its

status as such from the laws in force in

Malta;(j)the term “person” includes an individual, a partnership, a company

and any other body of

persons;(k)the term “tax” means Hong Kong Special Administrative Region tax or

Malta tax, as the context requires.2In the Agreement, the terms “Hong Kong Special Administrative Region

tax” and “Malta tax” do not include any penalty or interest imposed under

the laws of either Contracting Party relating to the taxes to which the

Agreement applies by virtue of Article 2.3As 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.Article 4Resident1For the purposes of this Agreement, the term “resident of a Contracting

Party” means:(a)in the case of the Hong Kong Special Administrative

Region,(i)any individual who ordinarily resides in the Hong Kong Special

Administrative

Region;(ii)any individual who stays in the Hong Kong Special

Administrative Region for more than 180 days during a year of

assessment or for more than 300 days in two consecutive years of

assessment one of which is the relevant year of

assessment;(iii)a company incorporated in the Hong Kong Special Administrative

Region or, if incorporated outside the Hong Kong Special

Administrative Region, being centrally managed or controlled in the

Hong Kong Special Administrative

Region;(iv)any other person constituted under the laws of the Hong Kong

Special Administrative Region or, if constituted outside the Hong

Kong Special Administrative Region, being centrally managed or

controlled in the Hong Kong Special Administrative

Region;(b)in the case of Malta, any person who, under the laws of Malta, is

liable to tax therein by reason of his domicile, residence, place of

management or any other criterion of a similar nature. This term,

however, does not include any person who is liable to tax in Malta in

respect only of income from sources in

Malta;(c)in the case of either Contracting Party, the Government of that

Party.2Where by reason of the provisions ofan

individual is a resident of both Contracting Parties, then his status shall

be determined as

follows:(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 Party in which he has

the right of abode (in the case of the Hong Kong Special Administrative

Region) or of which he is a national (in the case of

Malta);(d)if he has the right of abode in the Hong Kong Special

Administrative Region and is also a national of Malta, or if he does not

have the right of abode in the Hong Kong Special Administrative Region

nor is he a national of Malta, the competent authorities of the

Contracting Parties shall settle the question by mutual

agreement.3Where by reason of the provisions ofa person

other than an individual is a resident of both Contracting Parties, then it

shall be deemed to be a resident only of the Party in which its place of

effective management is situated.Article 5Permanent Establishment1For 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.2The 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.3The term “permanent establishment” also

encompasses:(a)a building site, a construction, assembly or installation project

or supervisory activities in connection therewith, but only if such

site, project or activities last more than six

months;(b)the furnishing of services, including consultancy services, by an

enterprise directly or through employees or other personnel engaged by

the enterprise for such purpose, but only if activities of that nature

continue (for the same or a connected project) within a Contracting

Party for a period or periods aggregating more than 183 days within any

twelve-month period.4Notwithstanding the preceding provisions 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 subparagraphs (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.5Notwithstanding the provisions ofand, where a person - other than an agent of an independent

status to whomapplies - is acting on behalf of an

enterprise and has, and habitually exercises, in a Contracting Party an

authority to conclude contracts in the name of the enterprise, that

enterprise shall be deemed to have a permanent establishment in that Party

in respect of any activities which that person undertakes for the

enterprise, unless the activities of such person are limited to those

mentioned inwhich, 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.6An enterprise shall not be deemed to have a permanent establishment in

a Contracting Party merely because it carries on business in that Party

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.7The fact that a company which is a resident of a Contracting Party

controls or is controlled by a company which is a resident of the other

Contracting Party, or which carries on business in that other Party (whether

through a permanent establishment or otherwise), shall not of itself

constitute either company a permanent establishment of the other.Article 6Income from Immovable Property1Income derived by a resident of a Contracting Party from immovable

property (including income from agriculture or forestry) situated in the

other Contracting Party may be taxed in that other Party.2The term “immovable property” shall have the meaning which it has under

the law of the Contracting Party in which the property in question is

situated. The term shall in any case include property accessory to immovable

property, livestock and equipment used in agriculture 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,

quarries, sources and other natural resources; ships and aircraft shall not

be regarded as immovable property.3Any property or right referred to inshall be

regarded as situated where the land, standing timber, mineral deposits,

quarries, sources or natural resources, as the case may be, are situated or

where the working may take place.4The provisions ofshall apply to income derived

from the direct use, letting, or use in any other form of immovable

property.5The provisions ofandshall also

apply to the income from immovable property of an enterprise.Article 7Business Profits1The profits of an enterprise of a Contracting Party shall be taxable

only in that Party unless the enterprise carries on business in the other

Contracting Party 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 Party but only so much of them as is attributable

to that permanent establishment.2Subject to the provisions of, where an

enterprise of a Contracting Party carries on business in the other

Contracting Party through a permanent establishment situated therein, there

shall in each Contracting Party 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.3In 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 Party in which the permanent

establishment is situated or elsewhere.4Insofar as it has been customary in a Contracting Party 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,

or where such an apportionment could not be made on the basis of the

information available to that Contracting Party, the profits to be so

attributed are to be determined on the basis of such other method as may be

prescribed by the laws of that Party, nothing inshall preclude that Contracting Party from determining the profits to be

taxed by such apportionment or other method; the method adopted shall,

however, be such that the result shall be in accordance with the principles

contained in this Article.5No profits shall be attribut

第2條 《中華人民共和國香港特別行政區政府與馬耳他政府關於對收入稅項避免雙重課稅和防止逃稅的協定》的議定書第I至III段

第1條

General

第1條

For the purposes of applying the Agreement an item of income, profit or

gain derived through a person that is fiscally transparent under the laws of

either Contracting Party, shall be considered to be derived by a resident of a

Contracting Party to the extent that the item is treated for the purposes of the

taxation law of such Contracting Party as the income, profit or gain of that

resident. It is understood that this paragraph shall not affect the taxation by

a Contracting Party of its residents.

第2條

Nothing in the Agreement shall prejudice the right of each Contracting

Party to apply its domestic laws and measures concerning tax avoidance, whether

or not described as such.

第2條

(a) in the case of the Hong Kong Special Administrative Region, the Stock

Exchange of Hong Kong

Limited;

(b) in the case of Malta, the Malta Stock Exchange;

and

(c) any other stock exchange that may be agreed upon by the competent

authorities of the Contracting Parties.

第a條

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

Exchange of Hong Kong

Limited;

第b條

in the case of Malta, the Malta Stock Exchange;

and

第c條

any other stock exchange that may be agreed upon by the competent

authorities of the Contracting Parties.

第3條

(a) the Article does not require the Contracting Parties to exchange

information on an automatic or a spontaneous

basis;

(b) information exchanged shall not be disclosed to any third jurisdiction;

and

(c) in the case of Malta, the competent authority may disclose information

to the National Audit Office.

第a條

the Article does not require the Contracting Parties to exchange

information on an automatic or a spontaneous

basis;

第b條

information exchanged shall not be disclosed to any third jurisdiction;

and

第c條

in the case of Malta, the competent authority may disclose information

to the National Audit Office.

第1條

一般而言

第1條

為施行本協定，透過根據任何締約方的法律屬非稅務法人的人而取得的收入、利潤或收益項目，須在該項目就某締約方的稅務法律而言被視為該締約方的某個居民的收入、利潤或收益的範圍內，視為由該居民所得。按締約雙方理解，本款不影響某締約方向其居民徵稅。

第2條

本協定並不損害每一締約方施行其關於規避繳稅的本土法律及措施(不論其稱謂是否如此)的權利。

第2條

(a) (就香港特別行政區而言)香港聯合交易所有限公司；

(b) (就馬耳他而言)馬耳他證券交易所；及

(c) 締約雙方的主管當局議定的任何其他證券交易所。

第a條

(就香港特別行政區而言)香港聯合交易所有限公司；

第b條

(就馬耳他而言)馬耳他證券交易所；及

第c條

締約雙方的主管當局議定的任何其他證券交易所。

第3條

(a) 該條並不要求締約雙方自動或自發交換資料；

(b) 不得向任何第三司法管轄區披露所交換的資料；及

(c) 就馬耳他而言，主管當局可向國家審計署披露資料。

第a條

該條並不要求締約雙方自動或自發交換資料；

第b條

不得向任何第三司法管轄區披露所交換的資料；及

第c條

就馬耳他而言，主管當局可向國家審計署披露資料。