稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(澤西島)令

• 章號: Cap. 112CG
• 條文數: 341

第1條

第2條 根據第49(1A)條作出的宣布

第a條

已與澤西島政府訂立第3(1)條所指明的安排，旨在就澤西島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) 為第2(a)條的目的而指明的安排是載於 —— (a) 在2012年2月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 Jersey 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澤西島政府關於對收入稅項避免雙重課稅和防止逃稅的協定》” )

的第一至二十八條的安排；及

(b) 在2012年2月以英文一式兩份簽訂的、該協定的議定書的條文的安排。

(2) 第(1)(a)款提述的協定條文的英文文本載錄於第1部；

其中文譯本亦於該部列明。

(3) 第(1)(b)款提述的議定書條文的英文文本載錄於第2部；

其中文譯本亦於該部列明。

第1條

第a條

在2012年2月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 Jersey 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澤西島政府關於對收入稅項避免雙重課稅和防止逃稅的協定》” )

的第一至二十八條的安排；及

第b條

在2012年2月以英文一式兩份簽訂的、該協定的議定書的條文的安排。

第2條

第(1)(a)款提述的協定條文的英文文本載錄於第1部；

其中文譯本亦於該部列明。

第3條

第(1)(b)款提述的議定書條文的英文文本載錄於第2部；

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澤西島政府關於對收入稅項避免雙重課稅和防止逃稅的協定》第一至二十八條

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 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 Jersey, the income

tax.

第a條

第1條

profits tax;

第2條

salaries tax; and

第3條

property tax;

第b條

in the case of Jersey, 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, 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 respective taxation

laws.

第5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 “Jersey tax”, as the context

requires.

第1條

(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 “Jersey” means the Bailiwick of Jersey, including its

territorial sea;

(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;

and

(ii) in the case of Jersey, the Treasury and Resources Minister or his

authorised representative;

(e) the term “Contracting Party” or “Party” means the Hong Kong Special

Administrative Region or Jersey, 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 “person” includes an individual, a company, a trust, a

partnership and any other body of

persons;

(j) the term “tax” means the Hong Kong Special Administrative Region tax or

Jersey tax, as the context requires.

第a條

第1條

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;

第2條

the term “Jersey” means the Bailiwick of Jersey, including its

territorial sea;

第b條

the term “business” includes the performance of professional services

and of other activities of an independent

character;

第b條

the term “company” means any body corporate or any entity that is

treated as a body corporate for tax

purposes;

第d條

第1條

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

Commissioner of Inland Revenue or his authorised representative;

and

第2條

in the case of Jersey, the Treasury and Resources Minister or his

authorised representative;

第e條

the term “Contracting Party” or “Party” means the Hong Kong Special

Administrative Region or Jersey, as the context

requires;

第f條

the term “enterprise” applies to the carrying on of any

business;

第g條

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;

第h條

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;

第i條

the term “person” includes an individual, a company, a trust, a

partnership and any other body of

persons;

第j條

the term “tax” means the Hong Kong Special Administrative Region tax or

Jersey tax, as the context requires.

第2條

In the Agreement, the terms “Hong Kong Special Administrative Region tax”

and “Jersey tax” do not include any penalty or interest (including, in the case

of the Hong Kong Special Administrative Region, any sum added to the Hong Kong

Special Administrative Region tax by reason of default and recovered therewith

and “additional tax” underof the Inland Revenue

Ordinance) imposed under the laws of either Contracting Party relating to the

taxes to which the Agreement applies by virtue of Article

2.

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

(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 normally 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 normally managed or controlled in

the Hong Kong Special Administrative

Region;

(b) in the case of Jersey, any person who, under the laws of Jersey, 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 Jersey in respect only

of income from sources in Jersey;

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

Party.

第a條

第1條

any individual who ordinarily resides in the Hong Kong Special

Administrative Region;

第2條

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;

第3條

a company incorporated in the Hong Kong Special Administrative

Region or, if incorporated outside the Hong Kong Special Administrative

Region, being normally managed or controlled in the Hong Kong Special

Administrative Region;

第4條

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 normally managed or controlled in

the Hong Kong Special Administrative

Region;

第b條

in the case of Jersey, any person who, under the laws of Jersey, 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 Jersey in respect only

of income from sources in Jersey;

第c條

in the case of either Contracting Party, the Government of that

Party.

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 Party in which he has the right

of abode;

(d) if he has the right of abode in both Parties or in neither of them, 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);