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稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第8條

稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第8條

第8條

Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 9 applies - is acting on behalf of an enterprise and: (a) has, and habitually exercises, in a Contracting Party an authority to conclude contracts on behalf of the enterprise, or (b) manufactures or processes in a Contracting Party for the enterprise goods or merchandise belonging to the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 7 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

查看整部法例全文 → · 在第1部 — 《中華人民共和國香港特別行政區政府與新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定》第一至二十七條中閱讀 →

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資料來源:香港特別行政區政府「資料一線通」DATA.GOV.HK(電子版香港法例,律政司)。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.

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