稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令

• 章號: Cap. 112CV
• 條文數: 368

第shortTitle條

《稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令》

第1條

第2條 根據作出的宣布

第a條

已與羅馬尼亞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，是載於在2015年11月18日在布加勒斯特以英文一式兩份簽訂的、名為“Agreement between the Hong Kong Special Administrative Region of the People’s Republic of China and Romania 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與羅馬尼亞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。

(2) 第(1)款提述的協定條文的英文文本，載錄於，其中文譯本亦於該列明。

第1條

為的目的而指明的安排，是載於在2015年11月18日在布加勒斯特以英文一式兩份簽訂的、名為“Agreement between the Hong Kong Special Administrative Region of the People’s Republic of China and Romania 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與羅馬尼亞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。

第2條

第(1)款提述的協定條文的英文文本，載錄於，其中文譯本亦於該列明。

第0條 《中華人民共和國香港特別行政區與羅馬尼亞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0條

This Agreement shall apply to persons who are residents of one or both of

theContracting Parties.

第1條

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, 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 Romania: (i) the tax on income; and

(ii) the tax on profit.

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

the tax on income; and

第2條

the tax on profit.

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 “Romanian tax”, as the context

requires.

第1條

(a) 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;

(b) the term “Romania” means the state territory of Romania, including its

territorial sea and air space above them, over which Romania exercises

sovereignty, as well as the contiguous zone, the continental shelf and the

exclusive economic zone over which Romania exercises sovereign rights and

jurisdiction, in accordance with its legislation and with the rules and

principles of international law;

(c) the term “business” also 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: (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 Romania, the Minister of Public Finance or his

authorized representative;

(f) the terms “a Contracting Party” and “the other Contracting Party” mean the

Hong Kong Special Administrative Region or Romania, 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 Romania, means any individual

possessing the Romanian citizenship in accordance with the laws of Romania and

any legal person, body of persons and any other entity set up and deriving its

status as such from the laws in force in

Romania;

(k) the term “person” includes an individual, a company, a trust, a partnership

and any other body of persons;

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

Romanian tax, as the context requires.

第a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b條

the term “Romania” means the state territory of Romania, including its

territorial sea and air space above them, over which Romania exercises

sovereignty, as well as the contiguous zone, the continental shelf and the

exclusive economic zone over which Romania exercises sovereign rights and

jurisdiction, in accordance with its legislation and with the rules and

principles of international law;

第c條

the term “business” also 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1條

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

Commissioner of Inland Revenue or his authorized

representative;

第2條

in the case of Romania, the Minister of Public Finance or his

authorized representative;

第f條

the terms “a Contracting Party” and “the other Contracting Party” mean the

Hong Kong Special Administrative Region or Romania, 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1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

the term “national”, in relation to Romania, means any individual

possessing the Romanian citizenship in accordance with the laws of Romania and

any legal person, body of persons and any other entity set up and deriving its

status as such from the laws in force in

Romania;

第k條

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

and any other body of persons;

第50條

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

Romanian tax, as the context requires.

第2條

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

“Romanian 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.

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;

(v) the Government of the Hong Kong Special Administrative

Region;

(b) in the case of Romania, any person who, under the laws of Romania, is

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

place of registration or any other criterion of a similar nature, and also

includes Romania and any administrative - territorial unit thereof. This term,

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

only of income from sources in Romania.

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5條

the Government of the Hong Kong Special Administrative

Region;

第b條

in the case of Romania, any person who, under the laws of Romania, is

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

place of registration or any other criterion of a similar nature, and also

includes Romania and any administrative - territorial unit thereof. This term,

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

only of income from sources in Romania.

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,

in the case of the Hong Kong Special Administrative Region, or of which he is a

national, in the case of Romania;

(d) if he has the right of abode in the Hong Kong Special Administrative Region

and is also a national of Romania, or if he does not have the right of abode in

the Hong Kong Special Administrative Region nor is he a national of Romania, 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);

第b條

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;