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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2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2條

第2條

Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows: (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.

查看整部法例全文 → · 在附表 — 《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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