稅務(稅項資料交換)(格陵蘭)令

• 章號: Cap. 112CQ
• 條文數: 178

第1條

第2條 根據作出的宣布

第a條

已與格陵蘭政府訂立指明的安排；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，是載於在2014年8月22日在巴黎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 Greenland for the Exchange of Information relating to Tax Matters”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格陵蘭政府關於稅項資料交換的協定》”)的第一至十三條的安排。

(2) 第(1)款提述的協定條文的英文文本，載錄於；其中文譯本亦於列明。

第1條

為的目的而指明的安排，是載於在2014年8月22日在巴黎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 Greenland for the Exchange of Information relating to Tax Matters”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格陵蘭政府關於稅項資料交換的協定》”)的第一至十三條的安排。

第2條

第(1)款提述的協定條文的英文文本，載錄於；其中文譯本亦於列明。

第0條 Articles 1 to 13 of the Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of Greenland for the Exchange of Information relating to Tax Matters

第s0條

The competent authorities of the Contracting Parties shall provide assistance

through exchange of information that is foreseeably relevant to the administration

and enforcement of the internal laws of the Contracting Parties concerning taxes

covered by this Agreement. Such information shall include information that is

foreseeably relevant to the determination, assessment and collection of such taxes,

the recovery and enforcement of tax claims, or the investigation or prosecution of

tax matters. Information shall be exchanged in accordance with the provisions of

this Agreement and shall be treated as confidential in the manner provided in

Article 7. The rights and safeguards secured to persons by the laws or

administrative practice of the requested Party remain applicable to the extent that

they do not unduly prevent or delay effective exchange of

information.

第s0條

A requested Party is not obligated to provide information which is neither held

by its authorities nor in the possession or control of persons who are within its

jurisdiction.

第1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 Greenland, (i) home rule and special home rule taxes (nuna tamakkerlugu akileraarut,

nuna tamakkerlugu akileraarut immikkut

ittoq);

(ii) municipal and intermunicipal taxes (kommuninut akileraarut, kommuninut

immikkut akileraarut);

(iii) company tax (selskabit

akileraarutaat);

(iv) dividend and royalty taxes (iluanaarutisianit akileraarut,

(atuisinnaanermut akileraarutit));

(v) labor tax (Sulisoqarnermut akitsuut);

and

(vi)

第a條

第1條

profits tax;

第2條

salaries tax; and

第3條

property tax;

第b條

第1條

home rule and special home rule taxes (nuna tamakkerlugu akileraarut,

nuna tamakkerlugu akileraarut immikkut

ittoq);

第2條

municipal and intermunicipal taxes (kommuninut akileraarut, kommuninut

immikkut akileraarut);

第3條

company tax (selskabit

akileraarutaat);

第4條

dividend and royalty taxes (iluanaarutisianit akileraarut,

(atuisinnaanermut akileraarutit));

第5條

labor tax (Sulisoqarnermut akitsuut);

and

第6條

第0條

taxes on energy products (Nukissiornermi ikummatissat assigisaasalu

avatangiisinut akitsuutaat;

第0條

consumption taxes;

第0條

taxes on goods and services;

and

第0條

lottery tax (Eqquiniaasitsinermi

akileraarutit).

第2條

This Agreement shall also apply to any identical taxes imposed after the date

of signature of the Agreement in addition to or in place of the existing taxes. This

Agreement shall also apply to any substantially similar taxes imposed after the date

of signature of the Agreement in addition to or in place of the existing taxes if

the competent authorities of the Contracting Parties so agree. The competent

authorities of the Contracting Parties shall notify each other of any substantial

changes to the taxation and related information gathering measures covered by the

Agreement.

第1條

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

where the tax laws of the Hong Kong Special Administrative Region of the

People’s Republic of China apply;

(ii) the term “Greenland” means the landmass of Greenland and its

territorial waters and any area outside the territorial waters where Denmark

or Greenland according to domestic legislation and in accordance with

international law, may exercise its rights with respect to the seabed and

subsoil and their natural resources;

(b) the term “collective investment fund or scheme” means any pooled investment

vehicle, irrespective of legal form. The term “public collective investment fund

or scheme” means any collective investment fund or scheme provided the units,

shares or other interests in the fund or scheme can be readily purchased, sold

or redeemed by the public. Units, shares or other interests in the fund or

scheme can be readily purchased, sold or redeemed “by the public” if the

purchase, sale or redemption is not implicitly or explicitly restricted to a

limited group of investors;

(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 Hong Kong Special Administrative Region, the Commissioner of

Inland Revenue or his authorised

representative;

(ii) in Greenland, the Minister of Finance or his

delegate;

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

Region or Greenland as the context

requires;

(f) the term “information” means any fact, statement or record in any form

whatever;

(g) the term “information gathering measures” means laws and administrative or

judicial procedures that enable a Contracting Party to obtain and provide the

requested information;

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

persons;

(i) the term “publicly traded company” means any company whose principal class

of shares is listed on a recognised stock exchange provided its listed shares

can be readily purchased or sold by the public. Shares can be purchased or sold

“by the public” if the purchase or sale of shares is not implicitly or

explicitly restricted to a limited group of

investors;

(j) the term “principal class of shares” means the class or classes of shares

representing a majority of the voting power and value of the

company;

(k) the term “recognised stock exchange” means any stock exchange agreed upon

by the competent authorities of the Contracting

Parties;

(l) the term “requested Party” means the Contracting Party requested to provide

information;

(m) the term “applicant Party” means the Contracting Party requesting

information;

(n) the term “tax” means any tax to which the Agreement

applies.

第a條

第1條

the term “Hong Kong Special Administrative Region” means any place

where the tax laws of the Hong Kong Special Administrative Region of the

People’s Republic of China apply;

第2條

the term “Greenland” means the landmass of Greenland and its

territorial waters and any area outside the territorial waters where Denmark

or Greenland according to domestic legislation and in accordance with

international law, may exercise its rights with respect to the seabed and

subsoil and their natural resources;

第b條

the term “collective investment fund or scheme” means any pooled investment

vehicle, irrespective of legal form. The term “public collective investment fund

or scheme” means any collective investment fund or scheme provided the units,

shares or other interests in the fund or scheme can be readily purchased, sold

or redeemed by the public. Units, shares or other interests in the fund or

scheme can be readily purchased, sold or redeemed “by the public” if the

purchase, sale or redemption is not implicitly or explicitly restricted to a

limited group of investors;

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1條

in the Hong Kong Special Administrative Region, the Commissioner of

Inland Revenue or his authorised

representative;

第2條

in Greenland, the Minister of Finance or his

delegate;

第e條

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

Region or Greenland as the context

requires;

第f條

the term “information” means any fact, statement or record in any form

whatever;

第g條

the term “information gathering measures” means laws and administrative or

judicial procedures that enable a Contracting Party to obtain and provide the

requested information;

第h條

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

persons;

第1條

the term “publicly traded company” means any company whose principal class

of shares is listed on a recognised stock exchange provided its listed shares

can be readily purchased or sold by the public. Shares can be purchased or sold

“by the public” if the purchase or sale of shares is not implicitly or

explicitly restricted to a limited group of

investors;

第j條

the term “principal class of shares” means the class or classes of shares

representing a majority of the voting power and value of the

company;

第k條

the term “recognised stock exchange” means any stock exchange agreed upon

by the competent authorities of the Contracting

Parties;

第50條

the term “requested Party” means the Contracting Party requested to provide

information;

第m條

the term “applicant Party” means the Contracting Party requesting

information;

第n條

the term “tax” means any tax to which the Agreement

applies.

第2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, 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

The competent authority of the requested Party shall provide upon request

information for the purposes referred to in Article 1. Such information shall be

exchanged without regard to whether the conduct being investigated would constitute

a crime under the laws of the requested Party if such conduct occurred in the

requested Party.

第2條

If the information in the possession of the competent authority of the

requested Party is not sufficient to enable it to comply with the request for

information, that Party shall use all relevant information gathering measures to

provide the applicant Party with the information requested, notwithstanding that the

requested Party may not need such information for its own tax

purposes.

第3條

If specifically requested by the competent authority of an applicant Party, the

competent authority of the requested Party shall provide information under this

Article, to the extent allowable under its internal laws, in the form of depositions

of witnesses and authenticated copies of original

records.