稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(南非共和國)令

• 章號: Cap. 112CM
• 條文數: 375

第1條

第2條 根據作出的宣布

第a條

已與南非共和國政府訂立所指明的安排；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2014年10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 the Republic of South Africa 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南非共和國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2014年10月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) 第款提述的協定條文的英文文本載錄於，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，其中文譯本亦於該部列明。

第1條

第a條

在2014年10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 the Republic of South Africa 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南非共和國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2014年10月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

第款提述的協定條文的英文文本載錄於，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，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南非共和國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1條

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

Contracting Party or of its political subdivisions, 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.

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 South Africa, (i) the normal tax;

(ii) the withholding tax on royalties;

(iii) the dividend tax;

(iv) the withholding tax on interest; and

(v) the tax on foreign entertainers and sportspersons.

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 normal tax;

第ii條

the withholding tax on royalties;

第iii條

the dividend tax;

第iv條

the withholding tax on interest; and

第v條

the tax on foreign entertainers and sportspersons.

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 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 “South African tax”, as the context requires.

第1條

(a) 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;

(b) the term “South Africa” means the Republic of South Africa and, when

used in a geographical sense, includes the territorial sea thereof as well

as any area outside the territorial sea, including the continental shelf,

which has been or may hereafter be designated, under the laws of South

Africa and in accordance with international law, as an area within which

South Africa may exercise sovereign rights or jurisdiction;

(c) the term “business” includes the performance of professional services

and of other activities of an independent character;

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

treated as a body corporate for tax purposes;

(e) the term “competent authority” means:

(f) the term “Contracting Party” or “the other Contracting Party” means the

Hong Kong Special Administrative Region or South Africa, as the context

requires;

(g) the term “enterprise” applies to the carrying on of any business;

(h) 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;

(i) 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;

(j) the term “national”, in relation to South Africa means:

(k) the term “person” includes an individual, a company and any other body

of persons that is treated as an entity for tax purposes;

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

South African tax, as the context requires.

第a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b條

the term “South Africa” means the Republic of South Africa and, when

used in a geographical sense, includes the territorial sea thereof as well

as any area outside the territorial sea, including the continental shelf,

which has been or may hereafter be designated, under the laws of South

Africa and in accordance with international law, as an area within which

South Africa may exercise sovereign rights or jurisdiction;

第c條

the term “business” includes the performance of professional services

and of other activities of an independent character;

第d條

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

treated as a body corporate for tax purposes;

第e條

第i條

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

Commissioner of Inland Revenue or an authorised representative of the

Commissioner; and

第ii條

in the case of South Africa, the Commissioner for the South African

Revenue Service or an authorised representative of the Commissioner;

第f條

the term “Contracting Party” or “the other Contracting Party” means the

Hong Kong Special Administrative Region or South Africa, as the context

requires;

第g條

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

第h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i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j條

第i條

any individual possessing the nationality or citizenship of South

Africa; and

第ii條

any legal person or association deriving its status as such from

the laws in force in South Africa;

第k條

the term “person” includes an individual, a company and any other body

of persons that is treated as an entity for tax purposes;

第l條

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

South African tax, as the context requires.

第2條

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

and “South African tax” do not include any penalty or interest (however

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

taxes covered by the Agreement.

第3條

As regards the application of the provisions 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 South Africa, any person who, under the laws of South

Africa, is liable to tax therein by reason of that person’s 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

South Africa in respect only of income from sources in South Africa;

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

and any political subdivision or local authority thereof.

第a條

第i條

any individual who ordinarily resides in the Hong Kong Special

Administrative Region;

第ii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;