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    Tax Agreement
    Tax Agreement
    Tax Agreement
    Ebook52 pages38 minutes

    Tax Agreement

    By The Government of the United States of America and The Government of People's Republic of China

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    About this ebook

    This is a legal document detailing an agreement between the USA and The Peoples Republic of China. It was made to avoid double taxation and tax avoidance on income. It shows exactly what can and cannot be done under law and by whom. It became law in 1987.
    LanguageEnglish
    PublisherGood Press
    Release dateDec 8, 2020
    ISBN4064066415495
    Tax Agreement

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      Book preview

      Tax Agreement - The Government of the United States of America

      The Government of the United States of America, The Government of People's Republic of China

      Tax Agreement

      Published by Good Press, 2022

      [email protected]

      EAN 4064066415495

      Table of Contents

      Cover

      Titlepage

      Text

      Agreement between the government of the United States of America and the government of the People's Republic of China for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income

      Table of Contents

      UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION

      Agreement And Related Protocol Signed at Beijing on April 30, 1984;

      Second Protocol Signed at Beijing on May 10, 1986;

      Ratification Advised by The Senate of The United States of America on July 24, 1986;

      Instruments of Ratification Exchanged on October 22,1986;

      Entered into Force on January 1, 1987.

      GENERAL EFFECTIVE DATE UNDER ARTICLE 27: 1 JANUARY 1987

      TABLE OF ARTICLES

      Article 1---------------------------------Persons Covered

      Article 2---------------------------------Taxes Covered

      Article 3---------------------------------Definitions

      Article 4---------------------------------Residence

      Article 5---------------------------------Permanent Establishment

      Article 6---------------------------------Income from Real Property

      Article 7---------------------------------Business Profits

      Article 8---------------------------------Related Enterprises

      Article 9---------------------------------Dividends

      Article 10--------------------------------Interest

      Article 11--------------------------------Royalties

      Article 12--------------------------------Gains

      Article 13--------------------------------Independent Personal Services

      Article 14--------------------------------Dependent Personal Services

      Article 15--------------------------------Directors’ Fees

      Article 16--------------------------------Artistes and Athletes

      Article 17--------------------------------Pensions and Annuities

      Article 18--------------------------------Government Employees and Pensions

      Article 19--------------------------------Teachers, Professors and Researchers

      Article 20--------------------------------Students and Trainees

      Article 21--------------------------------Other Income

      Article 22--------------------------------Elimination of Double Taxation

      Article 23--------------------------------Nondiscrimination

      Article 24--------------------------------Mutual Agreement

      Article 25--------------------------------Exchange of Information

      Article 26--------------------------------Diplomats and Consular Officers

      Article 27--------------------------------Entry into Force

      Article 28--------------------------------Termination

      Protocol 1--------------------------------of 30 April, 1984

      Letter of Submittal---------------------of 24 July, 1984

      Letter of Transmittal-------------------of 10 August, 1984

      Notes of Exchange ---------------------of 30 April, 1984

      Protocol 2--------------------------------of 10 May, 1986

      Letter of Submittal (Protocol 2)------of 20 May, 1986

      Letter of Transmittal (Protocol 2)----of 5 June, 1986

      The Saving Clause-------------------Paragraph 2 of the Protocol 1 of 30 April, 1984

      TAX AGREEMENT WITH THE PEOPLE'S REPUBLIC OF CHINA

      MESSAGE

      FROM

      THE PRESIDENT OF THE UNITED STATES

      TRANSMITTING

      THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE

      GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE

      TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME,

      TOGETHER WITH A SUPPLEMENTARY PROTOCOL AND EXCHANGE OF NOTES, SIGNED AT BEIJING

      ON APRIL 30, 1984

      LETTER OF SUBMITTAL

      DEPARTMENT OF STATE,

      Washington, July 24, 1984.

      THE PRESIDENT,

      The White House.

      THE PRESIDENT: I have the honor to submit to you, with a view to its transmission to the Senate for advice

      and consent to ratification, the Agreement between the Government of the United States of America and the

      Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Tax

      Evasion with Respect to Taxes on Income, together with a supplementary protocol and exchange of notes, which

      you signed at Beijing on April 30, 1984.

      The agreement is the first complete income tax treaty to be signed with the People's Republic of China. A

      limited treaty affecting the taxation of income from international shipping and aircraft operations was signed at

      Beijing on March 5, 1982, (97th Cong. 2d. Sess., Senate Treaty Doc.

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