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巴西
[BRAZIL]
中华人民共和国政府和巴西联邦共和国政府关于对所得避免双重征税和防止偷漏税的协定
AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S
REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF
BRAZIL FOR THE AVOIDANCE OF DOUBLE TAXATlON AND THE PREVENTION OF
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
议 定 书
PROTOCOL
中华人民共和国政府和巴西联邦共和国政府关于对所得避免双重征税和防止偷漏税的协定
中华人民共和国政府和巴西联邦共和国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：
第一条
人的范围
本协定适用于缔约国一方或者同时为双方居民的人。
第二条
税种范围
一、本协定适用的现行税种是：
（一） 在中华人民共和国方面：
1. 个人所得税；
2. 中外合资经营企业所得税；
3. 外国企业所得税；
4. 地方所得税。
（以下简称“中国税收”）
（二） 在巴西方面：
联邦所得税，不包括追加所得税和对次要活动征收的税收。
（以下简称“巴西税收”）
二、本协定也适用于本协定签订之日后增加或者代替上述现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动通知对方。
第三条
一般定义
一、在本协定中，除上下文另有解释的以外：
（一）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；
（二）“巴西”一语是指巴西联邦共和国；
（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者巴西；
（四）“税收”一语按照上下文，是指中国税收或者巴西税收；
（五）“人”一语包括个人、公司和其他团体；
（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；
（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
（八）“国民”一语是指所有具有缔约国一方国籍的个人和所有按照该缔约国法律建立或者组织的法人，以及所有在税收上视同按照该缔约国法律建立或者组织成法人的所有非法人团体；
（九）“国际运输”一语是指在缔约国一方设有总机构（即实际管理机构）的企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；
（十）“主管当局”一语：
1.
在中国方面，是指国家税务局或其授权的代表。
2.
有巴西方面，是指经济、财政和计划部长、联邦税务局，或其授权的代表；
二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国适用于本协定的税种的法律所规定的含义。
第四条
居民
一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构所在地（即实际管理机构），或者其他类似的标准，在该缔约国负有纳税义务的人。
二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应按以下规则确定：
（一）应认为是其有永久性住所所在缔约国的居民；如果在缔约国双方同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）所在缔约国的居民；
（二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应认为是其有习惯性居处所在国的居民；
（三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为是其国民所属缔约国的居民；
（四）如果其同时是缔约国双方的国民，或者不是缔约国任何一方的国民，缔约国双方主管当局应通过协商解决。
三、由于第一款的规定，除个人以外，同时为缔约国双方居民的人，应认为是其总机构（即实际管理机构）所在缔约国的居民。
第五条
常设机构
一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
二、“常设机构”一语特别包括：
（一）管理场所；
（二）分支机构；
（三）办事处；
（四）工厂；
（五）作业场所；
（六）矿场、油井或气井、采石场或者其他开采自然资源的场所。
三、“常设机构”一语还包括：
（一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，仅以连续六个月以上的为限；
（二）缔约国一方企业通过雇员或者雇用的其他人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在任何十二个月中连续或累计超过六个月的为限。
四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
（五）专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所。
五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款的规定，按照该款规定，不应认为该固定营业场所是常设机构。
六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。
七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。
第六条
不动产所得
一、缔约国一方居民从位于缔约国另一方的不动产取得的所得（包括农业或林业所得），可以在该缔约国另一方征税。
二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其他自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
三、第一款的规定应适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。
四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。
第七条
营业利润
一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。
三、在确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括行政和一般管理费用。
四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
六、在第一款至第五款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
七、利润中如果包括本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。
第八条
海运和空运
一、以船舶或飞机经营国际运输业务所取得的利润，应仅在企业总机构（即实际管理机构）所在缔约国征税。
二、船运企业的总机构设在船舶上的，应以船舶母港所在缔约国为所在国；没有母港的，以船舶经营者为其居民的缔约国为所在国。
三、第一款规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。
第九条
联属企业
当：
（一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者
（二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，
在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。
第十条
股息
一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。但是，如果收款人是股息受益所有人，则所征税款不应超过股息总额的百分之十五。本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
三、本条“股息”一语是指从股份、“享受”股份或“享受”权利、矿业股份、发起人股份，或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的其他公司权利取得的所得。
四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、缔约国一方居民在缔约国另一方设有常设机构，可以按照该缔约国另一方的法律对其在源泉征收预提税。但是，该项税收不能超过在该常设机构就其利润支付有关公司税后确定的利润总额的百分之十五。
六、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在该缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。
第十一条
利息
一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是利息受益所有人，则所征税款不应超过利息总额的百分之十五。
三、虽有第一款和第二款的规定，发生于缔约国一方而为缔约国另一方政府、其行政区、地方当局及其中央银行或者完全为其政府所有的金融机构取得的利息，包括其发行公债、债券或信用债券取得的利息，应在该缔约国一方免税。
四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。由于延期支付的罚款，不应视为本条所规定的利息。
五、如果利息受益所有人是缔约国一方居民，在利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
六、如果支付利息的人为缔约国一方政府、其行政区、地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担该利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
七、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系，就有关债权所支付的利息数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。
八、发生于缔约国一方而支付给位于第三国的缔约国另一方企业的常设机构的利息，不应适用第二款所规定的限制税率。
第十二条
特许权使用费
一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该缔约国另一方征税。
二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是特许权使用费受益所有人，则所征税款不应超过：
（一）由于使用或有权使用商标而取得的特许权使用费总额的百分之二十五；
（二）其他情况下特许权使用费总额的百分之十五。
三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、专有技术、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
四、如果特许权使用费受益所有人是缔约国一方居民，在特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、如果支付特许权使用费的人是缔约国一方政府、其行政区、地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。
第十三条
财产收益
一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让常设机构（单独或者随同整个企业）或者固定基地取得的收益，可以在该缔约国另一方征税。
三、转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶或飞机的动产取得的收益，应仅在该企业总机构（即实际管理机构）所在缔约国征税。
四、转让第一款、第二款和第三款所述财产以外的财产取得的收益，可以在缔约国双方征税。
第十四条
独立个人劳务
一、缔约国一方居民由于专业性劳务或者其他独立性活动取得的所得，应仅在该缔约国征税。但具有以下情况之一的，可以在缔约国另一方征税：
（一）在缔约国另一方为从事上述活动设有经常使用的固定基地。在这种情况下，该缔约国另一方可以仅对属于该固定基地的所得征税；
（二）其在该缔约国另一方进行活动的报酬，是由该缔约国另一方居民支付或者由设在该缔约国另一方的常设机构或固定基地所负担的。在这种情况下，该缔约国另一方可以仅对由此取得的报酬征税。
二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。
第十五条
非独立个人劳务
一、除适用第十六条、第十八条、第十九条、第二十条和第二十一条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其他类似报酬，除在缔约国另一方从事受雇的活动以外，应仅在该缔约国一方征税。在该缔约国另一方从事受雇的活动取得的报酬，可以在该缔约国另一方征税。
二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税：
（一）收款人在有关历年中在该缔约国另一方停留连续或累计不超过一百八十三天；
（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
三、虽有本条第一款和第二款的规定，在缔约国一方企业经营国际运输的船舶或飞机上从事受雇的活动取得的报酬，应仅在该企业总机构（即实际管理机构）所在缔约国征税。
第十六条
董事费
缔约国一方居民作为缔约国另一方居民公司的董事会或类似委员会成员取得的董事费和其他类似款项，可以在该缔约国另一方征税。
第十七条
艺术家和运动员
一、虽有第十四条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
二、虽有第七条、第十四条和第十五条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
三、虽有第一款和第二款的规定，作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方政府的文化交流计划进行活动取得的所得，在该缔约国另一方应予免税。
第十八条
退休金
一、除适用第十九条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其他类似报酬，应仅在该缔约国一方征税。
二、虽有第一款的规定，缔约国一方政府、其行政区或地方当局按社会保险制度的公共福利计划支付的退休金和其他类似款项，应仅在该缔约国一方征税。
三、然而，如果该项退休金或其他类似报酬是由该缔约国另一方居民或位于该缔约国另一方的常设机构支付的，该项退休金或其他类似报酬也可以在该缔约国另一方征税。
第十九条
政府服务
一、
（一）缔约国一方政府、其行政区或地方当局对向其提供服务的个人支付退休金以外的报酬，应仅在该缔约国一方征税。
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该缔约国另一方居民，并且该居民：
1. 是该缔约国另一方国民；或者
2.
不是仅由于提供该项服务，而成为该缔约国另一方的居民，
该项报酬，应仅在该缔约国另一方征税。
二、
（一）缔约国一方政府、其行政区或地方当局支付或者从其建立的基金中支付给向其提供服务的个人的退休金，应仅在该缔约国一方征税。
（二）但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金应仅在该缔约国另一方征税。
三、第十五条、第十六条、第十七条和第十八条的规定，应适用于向缔约国一方政府、其行政区或地方当局举办的事业提供服务取得的报酬和退休金。
第二十条
教师和研究人员
任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，应该缔约国一方或其大学、学院、学校、博物馆或其他文化机构的邀请或按照官方文化交流计划，仅为在上述机构从事教学、讲学或研究的目的，在该缔约国一方停留不超过二年，对其由于从事上述活动取得的报酬，在该缔约国另一方征税的情况下，该缔约国一方应免予征税。
第二十一条
学生和实习人员
一、学生或企业学徒是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，仅由于接受教育或培训的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的收到的在该缔约国一方境外发生的款项，该缔约国一方不应征税。
二、第一款所述的学生或企业学徒取得的未包括在第一款的赠款、奖学金和受雇报酬，在其接受上述教育或培训期间，应与其所停留缔约国居民享受同样的免税、优惠或减税。
第二十二条
其他所得
缔约国一方居民取得的各项所得，凡发生在缔约国另一方，而本协定上述各条未作规定的，可以在该缔约国另一方征税。
第二十三条
消除双重征税方法
一、在中国，消除双重征税如下：
（一）中国居民从巴西取得的所得，按照本协定规定在巴西就该项所得缴纳的税额，应在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。
（二）除第（一）项规定以外，从巴西取得的所得是巴西居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司股份不少于百分之十的，该项抵免应考虑支付该股息公司就该项所得缴纳的巴西税收。
二、在巴西，消除双重征税如下：
巴西居民从中国取得的所得，按照本协定规定在中国就该项所得缴纳的税额，应在对该居民征收的巴西税收中抵免。但是，抵免额不应超过对该项所得按照巴西税法和规章计算的巴西税收数额。
第二十四条
无差别待遇
一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与该缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。
二、缔约国一方企业在缔约国另一方常设机构的税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本款规定不应理解为缔约国一方由于民事地位、家庭负担给予该缔约国居民的任何扣除、优惠和减免也必须给予该缔约国另一方居民。
三、除适用第九条、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。
四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其他同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
五、本条“税收”一语是指本协定适用的税种。
第二十五条
协商程序
一、当一个居民认为，缔约国一方或者双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。
二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时所发生的困难或疑义，也可以对本协定未作规定的消除双重征税问题进行协商。
四、缔约国双方主管当局为达成第二款和第三款的协议，可以相互直接联系。
第二十六条
情报交换
一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应作密件处理，仅应告知与本协定所含税种有关的查定、征收、执行、起诉或裁决上诉有关的人员或当局（包括法院和行政管理部门）。上述人员或当局应仅为上述目的使用该情报，但可以在公开法庭的诉讼程序或法庭判决中公开有关情报。
二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
（一）采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；
（二）提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报；
（三）提供泄露任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共政策（公共秩序）的情报。
第二十七条
外交代表和领事官员
本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。
第二十八条
生效
一、缔约国一方应在完成为使本协定生效所必需的国内法律程序后，通过外交途径通知对方。本协定应自后一方通知之日起第三十天生效。
二、本协定将有效于：
（一）在本协定生效后的历年的1月1日或以后取得的有关款项源泉扣缴的税收；
（二）在本协定生效后的历年的1月1日或以后开始的纳税年度中征收的本协定所列其他有关税收。
第二十九条
终止
本协定应长期有效。但缔约国任何一方可以在本协定生效之日起满五年后任何历年6月30日或以前，通过外交途径书面通知对方终止本协定。在这种情况下，本协定停止有效：
（一）在终止通知发出后的历年的1月1日或以后取得的有关款项源泉扣缴的税收；
（二）在终止通知发出后的历年的1月1日或以后开始的纳税年度中征收的本协定所列有关其他税收。
本协定于1991年8月5日在北京签订，一式两份，每份都用中文、葡萄牙文和英文写成，三种文本同等作准。如在解释上遇有分歧，应以英文本为准。
中华人民共和国
巴西联邦共和国
政府代表
政府代表
钱其琛（签字）
佛朗西斯科·雷泽克（签字）
议 定 书
在签订中华人民共和国政府和巴西联邦共和国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”）时，下列代表同意下列规定应作为协定的组成部分：
一、关于第八条
本协定不影响中华人民共和国政府和巴西联邦共和国政府于1979年5月23日签订的海运协定第十一条的执行。
二、关于第十条第二款和第五款
双方达成谅解，在本协定中第十条第二款和第五款所提及的股息，按照巴西国内法，完全包括营业利润以及常设机构取得的利润。
三、关于第十二条第三款
双方达成谅解，第十二条第三款的规定应适用于为提供技术帮助和技术服务所收到的作为报酬的款项。
四、关于第二十四条第二款
双方达成谅解，第十条第五款的规定同第二十四条第二款的规定不相抵触。
本议定书于1991年8月5日在北京签订，一式两份，每份都用葡萄牙文、中文和英文写成，三种文本同等作准。如在解释上遇有分歧，应以英文本为准。
中华人民共和国
巴西联邦共和国
政府代表
政府代表
钱其琛（签字）
佛朗西斯科·雷泽克（签字）
AGREEMENT
BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE
GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF
DOUBLE TAXATlON AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO
TAXES ON INCOME
The Government of the
People's Republic of China and The Government of the Federative
Republic of Brazil;
Desiring to conclude an Agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect to
taxes on income;
Have agreed as follows:
Article 1
Personal
Scope
This Agreement shall
apply to persons who are residents of one or both of the Contracting
States.
Article 2
Taxes
Covered
1. The existing taxes
to which the Agreement shall apply are:
(a) in the case of the People's Republic of China:
(i) the individual income tax;
(ii) the income tax concerning joint ventures with
Chinese and foreign investment;
(iii) the income tax concerning foreign enterprises; and
(iv) the local income tax.
(hereinafter referred to as "Chinese tax" ) .
(b) in the case of the Federative Republic of Brazil:
the federal income tax, excluding the supplementary
income tax and the tax on activities of minor importance.
(hereinafter referred to as "Brazilian tax" )
;
2. The Agreement shall also apply to any identical or
substantially similar taxes which are imposed after the date of
signature of the Agreement in addition to, or in place of, the
above-mentioned existing taxes. The competent authorities of the
Contracting states shall notify each other of any substantial
changes which have been made in their respective taxation laws.
Article 3
General
Definitions
1. For the purposes of
this Agreement, unless the context otherwise requires:
(a) the term "China" means the People's
Republic of China; when used in geographical sense, means all the
territory of the People's Republic of China, including its
territorial sea, in which the Chinese laws relating to taxation
apply, and any area beyond its territorial sea, within which the
People's Republic of china has sovereign rights of exploration for
and exploitation of resources of the seabed and its sub-soil and
superjacent water resources in accordance with international law;
(b) the term "Brazil" means the Federative
Republic of Brazil;
(c) the terms "a Contracting State" and
"the other Contracting State" mean China or Brazil as the
context requires;
(d) the term "tax" means Chinese tax or
Brazilian tax, as the context requires;
(e) the term "person" includes an individual,
a company and any other body of persons;
(f) the term "company" means any body
corporate or any entity which is treated as a body corporate for tax
purposes;
(g) the terms "enterprise of a Contracting
State" and "enterprise of the other Contracting
State" mean respectively an enterprise carried on by a resident
of a Contracting State and an enterprise carried on by a resident of
the other Contracting State;
(h) the term "nationals" means all individuals
possessing the nationality of a Contracting State and all juridical
persons created or organized under the laws of that Contracting
State; as well as any organizations without juridical personality
treated for tax purposes as juridical persons created or organized
under the laws of that Contracting State;
(i) the term "international traffic" means any
transport by a ship or aircraft operated by an enterprise which has
its head office (i. e. effective management) in a Contracting State,
except when the ship or aircraft is operated solely between places
in the other contracting State;
(j) the term "competent authority" means:
(i) in the case of China, the State Tax Bureau or its
authorized representative;
(ii) in the case of Brazil, the Minister of Economy,
Finance and Planning, the Departement of Federal Revenue or their
authorized representatives.
2. As regards the application of this Agreement by a
Contracting State, any term not defined therein shall, unless the
context otherwise requires, have the meaning which it has under the
laws of that Contracting State concerning the taxes to which this
Agreement applies.
Article 4
Resident
1. For the purposes of
this Agreement, the term "resident of a Contracting State"
means any person who, under the laws of that Contracting State, is
liable to tax therein by reason of his domicile, residence, place of
head office (i. e. effective management) of any other criterion of a
similar nature.
2. Where by reason of the provisions of paragraph 1, an
individual is a resident of both Contracting States, then his status
shall be determined as follows:
(a) he shall be deemed to be a resident of the
Contracting State in which he has a permanent home available to him;
if he has a permanent home available to him in both Contracting
States, he shall be deemed to be a resident of the Contracting State
with which his personal and economic relations are closer (centre of
vital interests) ;
(b) if the State in which he has centre of vital
interests cannot be determined, or if he has not a permanent home
available to him in either Contracting State, he shall be deemed to
be a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting
States or in neither of them, he shall be deemed to be a resident of
the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of
neither of them, the competent authorities of the Contracting States
shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1, a
person other than an individual is a resident of both Contracting
States, then it shall be deemed to be a resident of the Contracting
State in which its place of head office (i. e. effective management)
is situated.
Article 5
Permanent
Establishment
1. For the purposes of
this Agreement, the term "permanent establishment" means a
fixed place of business through which the business of an enterprise
is wholly or partly carried on.
2. The term "permanent establishment" includes
especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other
place of extraction of natural resources.
3. The term "permanent establishment" likewise
encompasses:
(a) a building site, a construction, assembly or
installation project or supervisory activities in connection
therewith, but only where such site, project or activities continue
for a period of more than six months;
(b) the furnishing of services, including consultancy
services, by an enterprise of a Contracting State through employees
or other engaged personnel in the other Contracting State, provided
that such activities continue for the same project or a connected
project for a period or periods aggregating more than six months
within any twelve-month period.
4.Notwithstanding the provisions of paragraphs 1 to 3,
the term "permanent establishment" shall be deemed not to
include:
(a) the use of facilities solely for the purpose of
storage, display or delivery of goods of merchandise belonging to
the enterprise;
(b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of storage,
display or delivery;
(c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of processing by
another enterprise;
(d) the maintenance of a fixed place of business solely
for the purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;
(e) the maintenance of a fixed place of business solely
for the purpose of carrying on, for the enterprise, any other
activity of a preparatory or of auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2,
where a person-other than an agent of an independent status to whom
the provisions of paragraph 6 apply-is acting in a Contracting State
on behalf of an enterprise of the other Contracting State, has and
habitually exercises an authority to conclude contracts in the name
of the enterprise, that enterprise shall be deemed to have a
permanent establishment in the first-mentioned Contracting State 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 4 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.
6. An enterprise of a Contraction State shall not be
deemed to have a permanent establishment in the other Contracting
State merely because it carries on business in that other
Contracting State through a broker, general commission agent or any
other agent of an independent status, provided that such persons are
acting in the ordinary course of their business. However, when the
activities of such an agent are devoted wholly or almost wholly on
behalf of that enterprise, he will not be considered an agent of an
independent status within the meaning of this paragraph.
7. The fact that a company which is a resident of a
Contracting State controls or is controlled by a company which is a
resident of the other Contracting State, or which carries on
business in that other State (whether through a permanent
establishment or otherwise), shall not of itself constitute either
company a permanent establishment of the other.
Article 6
Income from
Immovable Property
1. Income derived by a
resident of a Contracting State from immovable property (including
income from agriculture or forestry) situated in the other
Contracting State may be taxed in that other Contracting State.
2. The term "immovable property" shall have
the meaning which it has under the law of the Contracting State in
which the property in question is situated. The term shall in any
case include property accessory to immovable property, livestock and
equipment used in agriculture and forestry, rights to which the
provisions of general law respecting landed property apply, usufruct
of immovable property and rights to variable or fixed payments as
consideration for the working of, or the right to work, mineral
deposits, sources and other natural resources. Ships and aircraft
shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any other form of
immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply
to the income from immovable property of an enterprise and to income
from immovable property used for the performance of independent
personal services.
Article 7
Business
Profits
1. The profits of an
enterprise of a Contracting State shall be taxable only in that
Contracting State unless the enterprise carries on business in the
other contracting State through a permanent establishment situated
therein. If the enterprise carries on business as aforesaid, the
profits of the enterprise may be taxed in the other Contracting
State but only so much of them as is attributable to that permanent
establishment.
2. Subject to the provisions of paragraph 3, where an
enterprise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situated
therein, there shall in each Contracting State be attributed to that
permanent establishment the profits which it might be expected to
make if it were a distinct and separate enterprise engaged in the
same or similar activities under the same or similar conditions and
dealing wholly independently with the enterprise of which it is a
permanent establishment.
3. In determining the profits of a permanent
establishment, there shall be allowed as deductions expenses which
are incurred for the purposes of the permanent establishment,
including executive and general administrative expenses so incurred.
4. Insofar as it has been customary in a Contracting
State to determine the profits to be attributed to a permanent
establishment on the basis of an apportionment of the total profits
of the enterprise to its various parts, nothing in paragraph 2 shall
preclude that Contracting State from determining the profits to be
taxed by such an apportionment as may be customary. The method of
apportionment adopted shall, however, be such that the result shall
be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent
establishment by reason of the mere purchase by that permanent
establishment of goods or merchandise for the enterprise.
6. For the purpose of paragraphs 1 to 5, the profits to
be attributed to the permanent establishment shall be determined by
the same method year by year unless there is good and sufficient
reason to the contrary.
7. Where profits include items of income which are dealt
with separatedly in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the provisions
of this Article.
Article 8
Shipping and
Air Transport
1. Profits from the
operation of ships or aircraft in international traffic shall be
taxable only in the Contracting State in which the place of head
office (i. e. effective management) of the enterprise is situated.
2. If the place of head office of a shipping enterprise
is aboard a ship, then it shall be deemed to be situated in the
Contracting State in which the home harbour of the ship is situated,
or if there is no such home harbour, in the Contracting State of
which the operator of the ship is a resident.
3. The provisions of paragraph 1 shall also apply to
profits from the participation in a pool, a joint business or an
international operating agency.
Article 9
Associated Enterprises
Where
(a) an enterprise of a Contracting State participates
directly or indirectly in the management, control or capital of an
enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly
in the management, control or capital of an enterprise of a
Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed
between the two enterprises in their commercial or financial
relations which differ from those which would be made between
independent enterprises, then any profits which would, but for those
conditions, have accrued to one of the enterprises, but, by reason
of those conditions, have not so accrued, may be included in the
profits of that enterprise and taxed accordingly.
Article 10
Dividends
1. Dividends paid by a
company which is a resident of a Contracting State to a resident of
the other Contracting State may be taxed in that other Contracting
State.
2. However, such dividents may also be taxed in the
Contracting State of which the company paying the dividends is a
resident and according to the laws of that Contracting State, but if
the recipient is the beneficial owner of the dividends the tax so
charged shall not exceed 15 per cent of the gross amount of the
dividends, the provisions of this paragraph shall not affect the
taxation of the company in respect of the profits out of which the
dividends are paid.
3. The term "dividends" as used in this
Article means income from shares, "jouissance" shares or
"jouissance" rights. mining shares, founders shares or
other rights, not being debt-claims, participating in profits, as
well as income from other corporate rights which is subjected to the
same taxation treatment as income from shares by the laws of the
State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply
if the beneficial owner of the dividends, being a resident of a
Contracting State, carries on business in the other Contracting
State of which the company paying the dividends is a resident,
through a permanent establishment situated therein, or performs in
that Contracting State independent personal services from a fixed
base situated therein, and the holding in respect of which the
dividends are paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article
7 or Article 14, as the case may be, shall apply.
5. Where a resident of a Contracting State has a
permanent establishment in the other Contracting State, this
permanent establishment may be subject to a tax withheld at source
in accordance with the law of that other Contracting State. However,
such tax cannot exceed 15 per cent of gross amount of the profits of
that permanent establishment determined after the payment of the
corporate tax related to such profits.
6. Where a company which is a resident of a Contracting
State derives profits or income from the other Contracting State,
that other Contracting State may not impose any tax on the dividends
paid by the company, except insofar as such dividends are paid to a
resident of that other Contracting State or insofar as the holding
in respect of which the dividends are paid is effectively connected
with a permanent establishment or a fixed base situated in that
other Contracting State, nor subject the company's undistributed
profits to a tax on the company's undistributed profits, even if the
dividends paid or the undistributed profits consist wholly or partly
of profits or income arising in such other Contracting State.
Article 11
Interest
1. Interest arising in
a Contracting State and paid to a resident of the other Contracting
State may be taxed in that other Contracting State.
2. However, such interest may also be taxed in the
Contracting State in which in arises and according to the laws of
that Contracting State, but if the recipient is the beneficial owner
of the interest the tax so charged shall not exceed 15 per cent of
the gross amount of the interest.
3. Notwithstanding the provisions of paragraphs 1 and 2,
interest arising in a Contracting State and derived by the
Government of the other Contracting State, a political subdivision,
a local authority and the Central Bank thereof or any financial
institution wholly owned by that Government, including interest from
government securities, bonds or debentures issued by them, shall be
exempt from tax in the first mentioned Contracting State.
4. The term "interest" as used in this Article
means income from debt-claims of every kind, whether or not secured
by mortgage and whether or not carrying a right to participate in
the debtor's profits, and in particular, income from government
securities and income from bonds or debentures, including premiums
and prizes attaching to such securities, bonds or debentures.
Penalty charges for late payment shall not be regarded as interest
for the purpose of this Article.
5. The provisions of paragraphs 1, 2 and 3 shall not
apply if the beneficial owner of the interest, being a resident of a
Contracting State, carries on business in the other Contracting
State in which the interest arises, through a permanent
establishment situated therein, or performs in that other
Contracting State independent personal services from a fixed base
situated therein, and the debt-claim in respect of which the
interest is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article
7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting
State when the payer is the Government of that Contracting State, a
political subdivision, a local authority thereof or a resident of
that State. Where, however, the person paying the interest, whether
he is a resident of a Contracting State or not, has in a Contracting
State a permanent establishment or a fixed base in connection with
which the indebtedness on which the interest is paid was incurred,
and such interest is borne by such permanent establishment or fixed
base, then such interest shall be deemed to arise in the Contracting
State in which the permanent establishment or fixed base is
situated.
7. Where, by reason of a special relationship between
the payer and the beneficial owner or between both of them and some
other person, the amount of the interest, having regard to the
debt-claim for which it is paid, exceeds the amount which would have
been agreed upon by the payer and the beneficial owner in the
absence of such relationship, the provisions of this Article shall
apply only to the last-mentioned amount. In such case, the excess
part of the payments shall remain taxable according to the laws of
each Contracting State, due regard being had to the other provisions
of this Agreement.
8. The tax rate limitation provided for in paragraph 2
shall not apply to interest arising in a Contracting State and paid
to a permanent establishment of an enterprise of the other
Contracting State which is situated in a third State.
Article 12
Royalties
1. Royalties arising in
a Contracting State and paid to a resident of the other Contracting
State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the
Contracting State in which they arise and according to the laws of
that Contracting State , but if the recipient is the beneficial
owner of the royalties the tax so charged shall not exceed:
(a) 25 per cent of the gross amount of the royalties
arising from the use or the right to use trade marks;
(b) 15 per cent of the gross amount of the royalties in
all other cases.
3. The term "royalties" as used in this
Article means payments of any kind received as a consideration for
the use of, or the right to use, any copyright of literary, artistic
or scientific work including cinematograph films and films or tapes
for radio or television broadcasting, any patent, know-how, trade
mark, design or model, plan, secret formula or process, or for the
use of, or the right to use, industrial, commercial or scientific
equipment, or for information concerning industrial, commercial or
scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply
if the beneficial owner of the royalties, being a resident of a
Contracting State, carries on business in the other Contracting
State in which the royalties arise, through a permanent
establishment situated therein, or performs in that other
Contracting State independent personal services from a fixed base
situated therein, and the right or property in respect of which the
royalties are paid is effectively connected with such permanent
establishment of fixed base. In such case the provisions of Article
7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting
State when the payer is the Government of that Contracting State, a
political subdivision, a local authority thereof or a resident of
that Contracting State. Where, however, the person paying the
royalties, whether he is a resident of a Contracting State or not,
has in a Contracting State a permanent establishment or a fixed base
in connection with which the liability to pay the royalties was
incurred, and such royalties are borne by such permanent
establishment of fixed base, then such royalties shall be deemed to
arise in the Contracting State in which the permanent establishment
or fixed base is situated.
6. Where, by reason of a special relationship between
the payer and the beneficial owner or between both of them and some
other person, the amount of the royalties, having regard to the use,
right or information for which they are paid, exceeds the amount
which would have been agreed upon by the payer and the beneficial
owner in the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In such case,
the excess part of the payment shall remain taxable according to the
laws of each Contracting State, due regard being had to the other
provisions of this Agreement.
Article 13
Capital
Gains
1. Gains derived by a
resident of a Contracting State from the alienation of immovable
property referred to in Article 6 and situated in the other
Contracting State may be taxed in that other Contracting State.
2. Gains from the alienation of movable property forming
part of the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting State
or of movable property pertaining to a fixed base available to a
resident of a Contracting State in the other Contracting State for
the purpose of performing independent personal services, including
such gains from the alienation of such a permanent establishment
(alone or together with the whole enterprise) or of such a fixed
base, may be taxed in that other Contracting State.
3. Gains from the alienation of ships or aircraft
operated in international traffic or movable property pertaining to
the operation of such ships or aircraft shall be taxable only in the
Contracting State in which the place of head office (i.e. effective
management) of the enterprise is situated.
4. Gains from the alienation of any property other than
that referred to in paragraphs 1, 2 and 3, may be taxed in both
Contracting State.
Article 14
Independent
Personal Services
1. Income derived by a
resident of a Contracting State, in respect of professional services
or other activities of an independent character shall be taxable
only in that Contracting State except in one of the following
circumstances, when such income may also be taxed in the other
Contracting State:
(a) if he has a fixed base regularly available to him in
the other Contracting State for the purpose of performing his
activities; in that case, only so much of the income as is
attributable to that fixed base may be taxed in that other
Contracting State;
(b) if the remuneration for his activities in the other
Contracting State is paid by a resident of that other Contracting
State or is borne by a permanent establishment or fixed base
situated in that other Contracting State; in that case, only so much
of the remuneration as derived therefrom may be taxed in that other
Contracting State.
2. The term "professional services" includes
especially independent scientific, literary, artistic, educational
or teaching activities as well as the independent activities of
physicians, lawyers, engineers, architects, dentists and
accountants.
Article 15
Dependent
Personal Services
1. Subject to the
provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and
other similar remuneration derived by a resident of a Contracting
State in respect of an employment shall be taxable only in that
Contracting State unless the employment is exercised in the other
Contracting State. If the employment is so exercised, such
remuneration as is derived therefrom may be taxed in that other
Contracting State.
2. Notwithstanding the provisiona of paragraph 1,
remuneration derived by a resident of a Contracting State in respect
of an employment exercised in the other Contracting State shall be
taxable only in the firstmentioned State if:
(a) the recipient is present in the other Contracting
State for a period or periods not exceeding in the aggregate 183
days in the calendar year concerned; and
(b) the remuneration is paid by, or on behalf of, an
employer who is not a resident of the other Contracting State; and
(c) the remuneration is not borne by a permanent
establishment or a fixed base which the employer has in the other
Contracting State.
3. Notwithstanding the provisions of paragraphs 1 and 2
of this Article, remuneration derived in respect of an employment
exercised aboard a ship or aircraft operated by an enterprise of a
Contracting State in international traffic, shall be taxable only in
the Contracting State in which the place of head affice (i.e.
effective management) of the enterprise is situated.
Article 16
Directors'
Fees
Directors' fees and
other similar payments derived by a resident of a Contracting State
in his capacity as a member of the board of directors or similar
council of a company which is a resident of the other Contracting
State may be taxed in that other Contracting State.
Article 17
Artistes and
Athletes
1. Notwithstanding the
provisions of Articles 14 and 15, income derived by a resident of a
Contracting State as an entertainer, such as a theatre, motion
picture, radio or television artiste, or a musician, or as an
athlete, from his personal activities as such exercised in the other
Contracting State, may be taxed in that other Contracting State.
2. Where income in respect of personal activities
exercised by an entertainer or an athlete in his capacity as such
accrues not to the entertainer or athlete himself but to another
person, that income may, notwithstanding the provisions of Articles
7, 14 and 15, be taxed in the Contracting State in which the
activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2,
income derived by entertainers or athletes who are residents of a
Contracting State from the activities exercised in the other
Contracting State under a plan of cultural exchange between the
Governments of both Contracting States shall be exempt from tax in
that other Contracting State.
Article 18
Pensions
1. Subject to the
provisions of paragraph 2 of Article 19, pensions and other similar
remuneration paid to a resident of a Contracting State in
consideration of past employment shall be taxable only in that
Contracting State.
2. Notwithstanding the provisions of paragraph 1,
pensions paid and other similar payments made by the Government of a
Contracting State, a political subdivision or a local authority
thereof under a public welfare scheme of the social security system
of that Contracting State shall be taxable only in that Contracting
State.
3. However, such pensions and other similar remuneration
may also be taxed in the other Contracting State if the payment is
made by a resident of that other Contracting State or a permanent
establishment situated therein.
Article 19
Government
Service
1.
(a) Remuneration, other than pension, paid by the
Government of a Contracting State, a political subdivision or a
local authority thereof to an individual in respect of services
rendered to the Government of that Contracting State, a political
subdivision or a local authority thereof, shall be taxable only in
that Contracting State.
(b) However, such remuneration shall be taxable only in
the other Contracting State if the services are rendered in that
other Contracting State and the individual is a resident of that
other Contracting State who:
(i) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting
State solely for the purpose of rendering the services.
2.
(a) Any pension paid by, or out of funds to which
contributions are made by, the Government of a Contracting State, a
political subdivision or a local authority thereof to an individual
in respect of services rendered to the Government of that
Contracting State, a political subdivision or a local authority
thereof shall be taxable only in that Contracting State.
(b) However, such pension shall be taxable only in the
other Contracting State if the individual is a resident of, and a
national of, that other Contracting State.
3. The provisions of Articles 15, 16, 17 and 18 shall
apply to remuneration and pensions in respect of services rendered
in connection with a business carried on by the Government of a
Contracting State, a political subdivision or a local authority
thereof.
Article 20
Teachers and
Researchers
An individual who is,
or was immediately before visiting a Contracting State, a resident
of the other Contracting State and who, at the invitation of the
first-mentioned Contracting State or of a university, college,
school, museum or other cultural institution in that first-mentioned
Contracting State or under an official programme of cultural
exchange, is present in that Contracting State for a period not
exceeding two years solely for the purpose of teaching, giving
lectures or carrying out research at such institution shall be
exempt from tax in that Contracting State on his remuneration for
such activity, provided he is subject to tax thereon in the other
Contracting State.
Article 21
Students and
Trainees
1. Payments which a
student or business apprentice who is or was immediately before
visiting a Contracting State a resident of the other Contracting
State and who is present in the first-mentioned Contracting State
solely for the purpose of his education or training receives for the
purpose of his maintenance, education or training shall not be taxed
in that Contracting State, provided that such payments arise from
sources outside that Contracting State.
2. In respect of grants, scholarships and remuneration
from employment not covered by paragraph 1, a student or business
apprentice described in paragraph 1 shall, in addition, be entitled
during such education or training to the same exemptions, reliefs or
reductions in respect of taxes available to residents of the
Contracting State which he is visiting.
Article 22
Other Income
Items of income of a
resident of a Contracting State, arising in the other Contracting
State and not dealt with in the foregoing Articles of this
Agreement, may be taxed in that other Contracting State.
Article 23
Methods for
the Elimination of Double Taxation
1. In China, double
taxation shall be eliminated as follows:
(a) where a resident of China derives income from
Brazil, the amount of tax on that income payable in Brazil in
accordance with the provisions of this Agreement, shall be credited
against the Chinese tax imposed on that resident. The amount of
credit, however, shall not exceed the amount of the Chinese tax on
that income computed in accordance with the taxation laws and
regulations of China;
(b) in addition to the provisions of subparagraph (a),
where the income derived from Brazil is a dividend paid by a company
which is a resident of Brazil to a company which is a resident of
China and which owns not less than 10 per cent of the shares of the
company paying the dividend, the credit shall take into account the
tax paid in Brazil by the company paying the dividend in respect of
its income.
2. In Brazil, double taxation shall be eliminated as
follows:
where a resident of Brazil derives income from China,
the amount of tax on that income payable in China in accordance with
the provisions of this Agreement, shall be credited against the
Brazilian tax imposed on that resident. The amount of credit,
however, shall not exceed the amount of the Brazilian tax on that
income computed in accordance with the taxation laws and regulations
of Brazil.
Article 24
Non-Discrimination
1. Nationals of a
Contracting State shall not be subjected in the other Contracting
State to any taxation or any requirement connected therewith, which
is other or more burdensome than the taxation and connected
requirements to which nationals of that other Contracting State in
the same circumstances are or may be subjected.
2. The taxation on a permanent establishment which an
enterprise of a Contracting State has in the other Contracting State
shall not be less favourably levied in that other Contracting State
than the taxation levied on enterprises of that other Contracting
State carrying on the same activities. The provisions of this
paragraph shall not be construed as obliging a Contracting State to
grant to residents of the other Contracting State any personal
allowances, reliefs and reductions for taxation purposes on account
of civil status of family responsibilities which it grants to its
own residents.
3. Except where the provisions of Article 9, paragraph 7
of Article 11, or paragraph 6 of Article 12, apply, interest,
royalties and other disbursements paid by an enterprise of a
Contracting State to a resident of the other Contracting State
shall, for the purpose of determining the taxable profits of such
enterprise, be deductible under the same conditions as if they had
been paid to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of
which is wholly or partly owned or controlled, directly or
indirectly, by one or more residents of the other Contracting State,
shall not be subjected in the first-mentioned State to any taxation
or any requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to which
other similar enterprises of the first-mentioned State are or may be
subjected.
5. In this Article, the term "taxation" means
taxes to which this Agreement applies.
Article 25
Mutual
Agreement Procedure
1. Where a resident
considers that the actions of one or both of the Contracting State
result or will result for him in taxation not in accordance with the
provisions of this Agreement, he may, irrespective of the remedies
provided by the domestic law of those States, present his case to
the competent authority of the Contracting State of which he is a
resident. The case must be presented within 3 years from the first
notification of the action resulting in taxation not in accordance
with the provisions of the Agreement.
2. The competent authority shall endeavour, if the
objection appears to it to be justified and if it is not itself able
to arrive at a satisfactory solution, to resolve the case by mutual
agreement with the competent authority of the other Contracting
State, with a view to the avoidance of taxation which is not in
accordance with the provisions of the Agreement.
3. The campetent authorities of the Contracting States
shall endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the
Agreement. They may also consult together for the elimination of
double taxation in cases not provided for in this Agreement.
4. The competent authorities of the Contracting States
may communicate with each other directly for the purpose of reaching
an agreement in the sense of paragraphs 2 and 3.
Article 26
Exchange of
Information
1. The competent
authorities of the Contracting States shall exchange such
information as is necessary for carrying out the provisions of this
Agreement or of the domestic laws of the Contracting States
concerning taxes covered by the Agreement, insofar as the taxation
thereunder is not contrary to this Agreement, in particular for the
prevention of evasion of such taxes. The exchange of information is
not restricted by Article 1. Any information received by a
Contracting State shall be treated as secret and shall be disclosed
only to persons or authorities (including courts and administrative
bodies) involved in the assessment or collection of, the enforcement
or prosecution in respect of, or the determination of appeals in
relation to, the taxes covered by the Agreement. Such persons or
authorities shall use the information only for such purposes. They
may disclose the information in public court proceedings or in
judicial decisions.
2. In no case shall the provisions of paragraph 1 be
construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance
with the laws and the administrative practice of that or of the
other Contracting State;
(b) to supply information which is not obtainable under
the laws or in the normal course of the administration of that or of
the other Contracting State;
(c) to supply information which would disclose any
trade, business, industrial, commercial or professional secret or
trade process, or information, the disclosure of which would be
contrary to public policy (ordre public) .
Article 27
Diplomatic
Agents and Consular Officers
Nothing in this
Agreement shall affect the fiscal privileges of diplomatic agents or
consular officers under the general rules of international law or
under the provisions of special agreements.
Article 28
Entry into
Force
1. Each Contracting
State shall notify the other, through diplomatic channels, of the
fulfillment of all internal legal procedures necessary for the entry
into force of this Agreement. This Agreement shall enter into force
on the thirtieth day after the date of the second notification.
2. This Agreement shall take effect as follows:
(a) in respect of taxes withheld at source, to payments
received on or after the first day of January of the calendar year
immediately following that in which the Agreement enters into force;
(b) in respect of other taxes covered by the Agreement,
for taxable years beginning on or after the first day of January of
the calendar year immediately following that in which the Agreement
enters into force.
Article 29
Termination
This Agreement shall
continue in effect indefinitely but either of the Contracting State
may, on or before the thirtieth day of June in any calendar year
beginning after the expiration of a period of five years from the
date of its entry into force, give written notice of termination to
the other Contracting State through the diplomatic channels. In such
event this Agreement shall cease to have effect:
(a) in respect of taxes withheld at source, to payments
received on or after the first day of January of the calendar year
immediately following that in which the notice of termination is
given;
(b) in respect of other taxes covered by the Agreement,
for taxable years beginning on or after the first day of January of
the calendar year immediately following that in which the notice of
termination is given.
DONE at Beijing this 5th day of August 1991, in
duplicate, in the Chinese, Portuguese and English Languages, all
three texts being equally authentic. In case of any divergence of
interpretation, the English text shall prevail.
For the Government
For the Government
of the People's
of the Federative
Republic of China
Republic of Brazil
PROTOCOL
At the moment of the
signature of the Agreement between the Government of the People's
Republic of China and The Government of the Federative Republic of
Brazil for The Avoidance of Double Taxation and The Prevention of
Fiscal Evasion with Respect to Taxes on Income (hereinafter referred
to as the "Agreement" ) the undersigned have agreed upon
the following provisions which constitute an integral part of the
Agreement.
1. With reference to Article 8
Nothing in the Agreement shall affect the application of
Article 11 of the Agreement on Maritime Transport signed between the
Government of the People's Republic of China and the Government of
the Federative Republic of Brazil on May 23, 1979.
2. With reference to Article 10, paragraphs 2 and 5
It is understood that dividends mentioned in paragraphs
2 and 5 of Article 10, as drafted in this Agreement, in accordance
with Brazilian domestic law, fully cover any business profits as
well as business profits made by a permanent establishment.
3. With reference to Article 12, paragraph 3
It is understood that the provisions of paragraph 3 of
Article 12 shall apply to payments of any kind received as a
consideration for the rendering of technical assistance and
technical services.
4. With reference to Article 24, paragraph 2
It is understood that the provisions of paragraph 5 of
Article 10 are not in conflict with the provisions of paragraph 2 of
Article 24.
DONE at Beijing this 5th day of August 1991, in
duplicate, in the Chinese, Portuguese and English languages, all
three texts being equally authentic. In case of any divergence of
interpretation, the English text shall prevail.
For the Government
For the Government
of the People's
of the Federative
Republic of China Republic
of Brazil |
