Tax Treaties in China's Legal Order: Effectiveness and Recent Developments
Author | Wuyao Weng |
Pages | 49-77 |
!" #
$
%&%
'(
!"
#$%& "
' & $$ & "
( ) * + , *-
#
" ( ) * .-
!
/ 0 "
'&) ))
))/+&
) )
& 1 " "
) "/ & &
) ) ) "
/ 2 & 3"&
& )
4
+ 5 67/
7
89:
&
&8.&9/;#$%&(/)/-&/3
=1 ) > ? > @
&8*/
77& & ""
8"AB=A(B=A-/
#
C & "D & + , *
">"/
!
7 " ) " . & 3
" )
#%#$%/
)"./
%$
) )"/? &
) / .
)
" "& "
@8E B9 *
!#/
' )* * # *
#
7 )" &
" & // " ""/ :
'& " ) "
"
"/@&"""
& "
"
%
/0 " "" "
"1""&
& & ) "
" ) & &
"' & & )
) )/0 "
" F ""
5 "
G
/ . )
" )
&
%
/ E
8
=
28.>@
& .. @& ,& #$& /
I
9:
&
! " ! !& =
A(-&!;#$&/$!3$/
G
./ I
29:J2
& ! " ! ! #
"!&?(-&
;#$$!&/
%
")
" &
) / +&
' " 3
" )& "
/ & )
""/
"" "5
& ) ("
"-& // K
" & )
"/
' !+
& )
6"&"/
2 & )
) )
" /2
"& &
" )" "
)
" / . )
" " )
/ +& & )
%#
$ A =
./@ ) )
B )
/ 0 " " ) /
? $ @"7&$$ "3&
" 5 /
) &
"/&%%
""="" ==
& "& C
$
! % &
'& &&
D/E
K &
"/2&")
K
"
" " &
" &
/7)""
)""&
) "
"&"(-/
?& " "
"6- "&
/ +
9?89:
/& ! " !
$&.)=A(-&#;#$$#&/
%!
# G:= A C"
(( ($
!
$ & (
(& ! $
DH
#- " "
& # $ = "
*" 2 . C
'
' &
DH!- " 1 &
# @ " )
""" =A
C) !
& !(
( ! D/
*& " "
" "/ @ #
""B9
. & 2" E ." ="&
5
) " & "6
C !& (
( * (
(
!!D/
.CD")
"/
%
&
) "& " "
" " 6 -
"#A.L
G > E"= 2""H
#-
#$$"" $ ."'A #$$$""
= A& "
".3>2=>/
')* * # **
#&?
??
?
" 5 )
" & )
/+& )
' "
3" )/ & 3
&
" " " &
" "
"" /.
" " & G "
= A (
= A ( #! -& G:=
A ( #-& % A ( !G-&
"=A ( $ A (
#-&#=A( &#G#-& !."'A
."/
%%
(-
" "&
) 6- "
)
& " &
)H#-
A = .&
"
) ) "" 9
= / @ ) & "
) "
") "" 9=
H !-
& )
H - A =
.& 6
) "" 9 = &
) & ) */E
" &
( ) 9 = - )
( ) 9 = ""-&
)( )-
)"()*-&
) &
) *) " &
) ) "
& ) "" 9
=)"&
%G
/
',&#
) "
"& " 5 "6
&"/
& " K
" "/ +&
" 5 "6
" )
) " &
5)/2& " )N2
& ) 5 &
"/
?& )" )
3; " / +& &
"#$$A".(-
&
$
#$$ A 8 2"
. K " &
% C)
( +$
!!&
D/ *& $A 2
2".&""&/
& ( # -&
$
2 C)
!$ !&
(D/
%
" ( &/-
"" 9 =
)
"" (G /-
/
+&&
.&
" " " G
#
/2&)"
. ( ) ? *- )
&
!
)
) " ./ .& '
"""G/
& "" 9 =
" &
) ) "" 9
=F/*&)&
)1/&
) " ("-
)" C"D/.)"
)"( -
." ) A =
.(!
#
. " " " G
/ (- &
"H(#- "
")H(!-"1
H(-"
=F >) H (%- " )1
)/0 "
& ) " "
" G / & A
I& " , " -
. & .) = A ( -& %;#$$ &
/
!
2 " )
/
%
) 9 = "
/
.&' ) " &
"&)"5
'3"/:&"
""
)/?"&"
#$$ A 8 2" .& ) "
""&"())-
" / +& &
" " &
&
'""/2&
"" " &
") 3"/ . )
/
?&
" ' " " )
& " '
"""
)"/ ?"&
# 32 C#
(& 0(&
( ( (
( (&
! 0
/D
%
?&"&&"
&) ""& "
" ")
/2 &
& /? "&
" $O&) GG
> 2"" A 2" .
8 ? 2" ? ( )
#$$ A 8 2".-
")" "
%
&
"/
@ ) ) & )
" ) )
"
G
/ 0
& #$$ A " .
% #$$ A82".)
) " )
A/I
@9:782
& ! !& A>
(-&;#$$G&/G$/
%
?"&
" " 6 (-
"1 " 5"H()- H
(- 3 H (-
& " "3 "
& " " )H (- "
3 " "H (-
"" H (- 3& 3
"H (- 5&
"K/
G
2) 3 3)
) )/ A/
I
2J29
& !
# !& 2 .
( -& ;%& / #/
) " 3) & /
E
8
=
28.>@
& ..
@&,&#$&/$%3G#/
G$
)"/
,'(#"-./
. @8E * . 2"
) G! (!$-
B9 * ) $
(-
/ & "
" $
" " "
" & @8E B9 *
) ) &
"" "
& )
(-"/
2 ' @8E * ) 3
& ) "K 3) & B9
* ) 3" & ) "K
3)
/ 2 & " &
)""&
)"&"" )
@8E* "B9*/& /
*&&3
"& ) " )/ .
" " @8E B9 *
/
."@8E*#$/
."B9*#$/
7/
+89:I@
& 1 + " 1
# &2.(-& ;#$$ &/!/
" ) @8E * B9 *& */
A
899>E
&,21 ! 13
$ & 3= . 0&
;?)&#$$&/3/
G
,'0 * #
*#&
) "' "
/ O&
#$
)
" #$$/ #$
" O&
#
2 * ? &
' B " (
3 -/ B)&
3"/2 & !#
& " )
/
. " $ $/ 2
' $ " "
" " "" ""
"
/ & "
) ) 3) ""
& "
/ & )& " (
- " " &
/
!&?B, &
:" %& 2 G /2& 3
"
@8E *") 3 ""/
3"
@8E *") / .&
#$
)90/
#
)90/
G#
" 3)
5&")
" ""/
& )
")B9"/
. " "3 3$ )
3/" "
& ""
" " )/ .
': @=(::)-/
2 & " "
"" )
"'/ .& : @ =
5 "
" ) "/ &
" & /
#$$&"' &A "
%/% ) BE& !$/G ) BE /! ) BE&
#/%O !/ O
(-"'/2&#$$&"'
/ ) BE& O
(- " '
##
/ & )
( - 6 -
& " ( - " " "
H #- & "
" / *&
) "
##
#$$0F@?E2"/
G!
/ 2 ) "K
3"
& " ) B9 "/
&
" ) " " 3"
" " 3)
@8E *") / +&
" @8E*") &
" ' ) "
/ 2 & '
"' ) @8E*")
#!
/2 &
& "K 3
&@8E""/
. / 2 #$$ &
" ( G *#$$ /
. "
" " "
) "/ 2
" "/
*& #$$ &
"/2 #$!& "
$ ) BE&
#
) B /
. "
3)) "3
""& () "- "
"K ("-&
#!
A/
29I9
& +. )
4&02.&")&#$#&/%/
#
#$!0@?E2"/
G
&
/
?) )
( - & "
/ ?& " &
" ' & "
/ ? "& #$!& "
'GG$)BE ')
#%
/&
"1"
"
/ ? "& #$!& " A
" ) !#/
#$!&
"' #%)BE
#G
/+&
#$!&"8 )%/O(%/%)BE-&
#
) #$
#
/ .& )
" &
")
/ ? "& #$& :" " #/$
) BE ( -&
#
":"/G)BE
!$
/2#$&2"
$/!
!
"2!/%) BE& 8)
#%
#$!0F@?E2"/
#G
A/+
@9:
&5678 9 "&8" 2"E
(-&%&#$/
#
#$!0F@?E2"/
#
0'P *,K; >":& " 8
#$/
#
*""&?E23E")#$/
!$
0'P *,K; >":& " 8
#$/
!
* ? & >) 2 (
#$%-/
G%
" B, (%/ ) BE-
!#
/ 2 & 8
) "
"/ ?& ) &
" "
) &
"& 3 3
"/
& ) )&
" & & 3
#% * #$%& ( @8E *")
-&)
& % 3
0" ) & #$$/ 2 &
) ) "
" & )
C "D/ 2
&)&
3"&
) ) @8E "&
B9 " / +&
"" (
-/ 2 )
' @8E "
""("3-
08==(08=-/
!#
0'P *,K; >":& " 8
#$/
GG
,'(# " -./
&
)&
" / . &
8 @8E & % 3
0"( #$$-& G 3? (
#$$-& 3B, ( #$-& G 3
E"' ( #$#-& 39
(#$!-&$3K (#$!-&
3? ( #$!- % 3:"
(#$-/2&
A " #$$
38& #$$3L")&#$$3
& #$#3B&#$# 30&
#$!38 #$% 3 /2
" &"
@8E B9 * " )
) ' 3? 3B
"/
,'')
. ) @8E B9 * )
/.
" 3)
33)
3"/.& )
")"/
G
,'''1#)#213
)
")"(=8-/
?&@8E*"B9 *
=8 =8
& %(!-/ .@8E *
=8
& C
: (
! /D . B9 * /B' @8E
*& B9* " " "
=8 /
2& B9 * =8
& C &
(& ((
( & (
; :
07=>(
( 75? ( D/
. @8E*
5@8E "/.
3? (6 3
?
!!
- B9 */
" 3& 3? #$!
(6 3?
!
-
!!
. " ) :" = >)
:" ?>) E ).=
?8.2"&!$* /
!
. " ) :" = >)
G
B9 *& ) " ) "
" " @8E */ .
3B #$#(6 3B
-&
!%
&B9*/
& @8E * " B9 *
" ) =8& %(%-/ . B9*
%(%-()- ") =8
C @AB (& (
? 0 !
( D/.
@8E * / . 3?
@8E * ) 3?
3B@8E*/
,'''0
)
=8))=8/
?& @8E* " B9 *
))=8&
* &
B9*&)) ))
C; 0
* ;
0
:" ?>) E ).=
?8.2"&#G9")#$!/
!%
. " ) :" = >)
:" >) B E) .
=?8.2"&#$#/
G
D/ . 3
? @8E * 3?
3B@8E*/
& @8E* " B9 *"
& (3#$$-@8E*
C" &
! !
&!
0 ! !D/.
B9* C !
&(& ;! !
(
( & ( !( (&
( & (!(
& & &
& ( !( (
D/B)& B9 * "
/ . 3? " B9 *& )
) 3? 3B
@8E*/
,''',!*
E& ) ) "
)"/@"&
) "
)&
""/
?&@8E *"B9 * &
$(#-/.@8E*C
! ( ; !
( 5D ( (
* 7D
D/ B9 * "
& )' 5
$O "
& #%O @8E*&
/. 3? & )
$O/ %O 3B
/ +& 3? @8E*
&"%O$O
!G
/
&@8E*"B9* &
#(-/.@8E*1
& C(
0 ( ! ( 0
( 0D/.B9* "
" )
/ )
"&3?
B9 *& 3? $O
"
!
/. 3
!G
> 2"" #$$ A 8 2"
. $O &
)3/
!
@ &3B, (#$- 3:"
( #$- GO " & ""
5 "/? 3B, & /
7
82
& ?,
%"(;5677&0 2.&&#$!&/#
# 3:"&+/
I
9:
A/>
B@A29
&#(
BB9*"/
,'''4
. ! " "
"") & ") "
) =8&")& &
)&/. )
&
/
?&@8E*"B9*"
/ . @8E * !(-
C+ ( 0
D6 ( (
( 0 (
0D/ . B9 *
!(%- C+& ! 8 &
( 0
(!0&(
0 & ( 75?
&(( EEE
(D/ .& ' @8E *
& B9*
/ . 3? B9 *
3? B9 *& ) 3B
@8E*/
& @8E * B9 *
" 1
2! ?+( (& 2 . ( -&
& "
& )& )
)&
3? "
& #(G- C+!
0((
7 D & ( 0&
D/ +& ) 3?
3B @8E B9 *&
) "
& )
/
,'''(
B9 * & @8E *
" " &
)
) )
" ( -
"
" !
3"""/
+& @8E *& )
) =8 C )D )&
" " =8
/ " 3 &
3? B9 *& )
3?3BB9*/
,'''5#
2" '
C "D/ "& @8E *
1 & B9 *
" " "
/.3?B9*&
"&
#(- C" 0
! # #
0 ( 0D/+&
@8E *& 3?
&3B/
,'' 67) #
)
2 ) &
" 3)
" )/
" "
& "
" &")
)
@8EB9*/
,'''67)
7@8E*""3)
" & 3) "
3?
& # C (
#
!
!
! (
: #/D.
3))CD"
& /
*&1&
" &
" )
!
/ 0
3)3B
) 3
B& "
)()-/
,'''#
" " " &
" )
" ") / .&
" "
/ ?& "&
#%(- 3?&
"
" " /0
@8E B9 *& #
CD C) D/ .
!
?/
A
2L89:
& #( 2! ?. (& 2 .
(-&;#$&/$/
") / #G(-
3B C) D/ &
""&
@8EB9*&3?
#
"6 -
" " H #-
" )' / . 3B
" / B)&
"")/
,''',6
2 " " &
3?
# & @8E B9 *& C
0
/0( (
#D/+&
3B / 2 )
#$!(#!-**
".*&
/
,'''46)
2&
#%(%- @8E * ")
" )
"/2&B9*/
#%@8E*
) )/ 0
" " " & ) "
)/+&) B9*&
3? 3B
)/2")
)& )
" " " / +& " "
" ) /
" )'
() - ) "
)&)
)"&
!
/
4'
..= """"
=(9")#$!- ""
C. /
+ (
' & (&
F(&' (D
$
/&
" " "& )
""/2 ")&
" "
""&)"")&
// " & 5 "
!
/
L
+BA2
& # ! " # 0?.
&?P.(-&;#$#&/!/
$
""5 Q . = ""
""=/
/ *& 5"
"" / @ % * #$%&
" #$$$ AA
&
) & "'
) " /
B)& " " "
" "
"/ & "
"(-"'
/
To continue reading
Request your trial