稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(阿拉伯聯合酋長國)令

• 章號: Cap. 112CN
• 條文數: 413

第1條

第2條 根據作出的宣布

第a條

已與阿拉伯聯合酋長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12月11日在迪拜以英文和阿拉伯文一式兩份簽訂的、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 United Arab Emirates 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阿拉伯聯合酋長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12月11日在迪拜以英文和阿拉伯文一式兩份簽訂的、該協定的議定書的第I 至V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12月11日在迪拜以英文和阿拉伯文一式兩份簽訂的、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 United Arab Emirates 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阿拉伯聯合酋長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12月11日在迪拜以英文和阿拉伯文一式兩份簽訂的、該協定的議定書的第I 至V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阿拉伯聯合酋長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 local governments or local

authorities, 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.

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 United Arab Emirates, (i) income tax; and

(ii) corporate tax.

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

income tax; and

第ii條

corporate tax.

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 that

may be imposed after the signature of this Agreement, are hereinafter referred

to as “Hong Kong Special Administrative Region tax” or “UAE 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 apply;

(ii) the term “United Arab Emirates” when used

in a geographical sense, means the territory of the United Arab Emirates

which is under its sovereignty as well as the territorial sea, airspace

and submarine areas and any other area outside its territorial sea over

which the United Arab Emirates exercises sovereignty and jurisdictional

rights in relation to the waters, sub-soil, seabed and natural resources

in accordance with international law and the laws of the United Arab

Emirates;

(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

authorized representative;

(ii) in the case of the United Arab Emirates,

the Minister of Finance or an authorized representative of the Minister

of Finance;

(e) the term “Contracting Party” or “Party” means

the Hong Kong Special Administrative Region or the United Arab Emirates, 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 the United Arab Emirates means: (i) any individual possessing the nationality

of the United Arab Emirates; and

(ii) any legal person or partnership deriving

its status as such from the laws in force in the United Arab Emirates or

local governments thereof;

(j) the term “person” includes an individual, a

company, a partnership and any other body of persons;

(k) the term “tax” means the Hong Kong Special

Administrative Region tax or UAE tax, as the context requires.

第a條

第i條

the term “Hong Kong Special Administrative

Region” means any territory where the tax laws of the Hong Kong Special

Administrative Region apply;

第ii條

the term “United Arab Emirates” when used

in a geographical sense, means the territory of the United Arab Emirates

which is under its sovereignty as well as the territorial sea, airspace

and submarine areas and any other area outside its territorial sea over

which the United Arab Emirates exercises sovereignty and jurisdictional

rights in relation to the waters, sub-soil, seabed and natural resources

in accordance with international law and the laws of the United Arab

Emirates;

第b條

the term “business” includes the performance of

professional services and of other activities of an independent character;

第c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i條

in the case of the Hong Kong Special

Administrative Region, the Commissioner of Inland Revenue or his

authorized representative;

第ii條

in the case of the United Arab Emirates,

the Minister of Finance or an authorized representative of the Minister

of Finance;

第e條

the term “Contracting Party” or “Party” means

the Hong Kong Special Administrative Region or the United Arab Emirates, 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

第i條

any individual possessing the nationality

of the United Arab Emirates; and

第ii條

any legal person or partnership deriving

its status as such from the laws in force in the United Arab Emirates or

local governments thereof;

第j條

the term “person” includes an individual, a

company, a partnership and any other body of persons;

第k條

the term “tax” means the Hong Kong Special

Administrative Region tax or UAE tax, as the context requires.

第2條

In this Agreement, the terms “Hong Kong Special

Administrative Region tax” and “UAE 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 this Agreement applies by virtue of Article 2.

第3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

(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 the United Arab Emirates, (i) an individual who ordinarily resides in the

United Arab Emirates;

(ii) a company incorporated in the United Arab

Emirates or, if incorporated outside the United Arab Emirates, being

normally managed or controlled in the United Arab Emirates;

(iii) any other person constituted under the laws

of the United Arab Emirates or, if constituted outside the United Arab

Emirates, being normally managed or controlled in the United Arab

Emirates;

(iv) any person other than an individual owned

or controlled directly by that Party or local governments or local

authorities thereof;

(c) the Government of that Contracting Party and

any local governments or local authorities 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;

第iii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iv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;