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爱沙尼亚
[ESTONIA]
中华人民共和国政府和爱沙尼亚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 REPUBLIC OF
ESTONIA FOR THE AVOIDANCE OF DOUBLE TAXATION 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爱沙尼亚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爱沙尼亚共和国政府，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、本协定适用于由缔约国一方或其地方当局对所得征收的所有税收，不论其征收方式如何。
二、对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。
三、本协定特别适用的现行税种是：
（一）在爱沙尼亚共和国：
1. 所得税；
2. 地方所得税；
（以下简称“爱沙尼亚税收”） ；
（二）在中华人民共和国：
1. 个人所得税；
2. 外商投资企业和外国企业所得税；
3. 地方所得税；
（以下简称“中国税收”）。
四、本协定也适用于本协定签订之日后征收的属于增加或者代替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出的实质变动，在其变动后的适当时间内通知对方。
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）“爱沙尼亚”一语是指爱沙尼亚共和国，用于地理概念时是指爱沙尼亚共和国领土，以及按照爱沙尼亚法律和根据国际法，爱沙尼亚共和国对海底、底土及其自然资源行使权利的毗连其领水的任何其他区域；
（二）“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；
（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指爱沙尼亚或者中国；
（四）“税收”一语按照上下文，是指爱沙尼亚税收或者中国税收；
（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：
1. 所有具有缔约国一方国籍的个人；
2.
按照缔约国一方的现行法律取得其地位的所有法人、合伙企业或协会；
（九）“国际运输”一语是指缔约国一方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，在爱沙尼亚方面是指财政部长或其授权的代表；在中国方面是指国家税务总局或其授权的代表。
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、注册所在地，或者其他类似的标准，在该缔约国负有纳税义务的人。但该用语不包括仅由于来源于该国的所得在该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，缔约国双方主管当局应设法通过协商解决并确定对该人适用本协定的方式。
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；和
（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、建筑工地，建筑、装配或安装工程，或者与其有关的监督管理或咨询活动构成常设机构，仅以该工地、工程或活动连续十二个月以上的为限。
四、虽有本条以上各款规定，“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；
（六）专为本款第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。
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，不论其发生于该常设机构所在国或者其他任何地方。缔约国一方允许扣除的费用仅包括该国国内法所允许扣除的费用。国内法规定的实施应与本款所规定的原则一致。
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、在以上各款中，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。
八、本条规定不应影响缔约国一方按照其法律，对经营保险业的征税。
第八条
海运和空运
一、缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润，应仅在该缔约国征税。
二、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
一、当：
（一）缔约国一方企业直接或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。
二、缔约国一方将缔约国另一方已征税的企业利润，而这部分利润本应由该缔约国一方企业取得的，包括在该缔约国一方企业的利润内，并且加以征税时，如果这两个企业之间的关系是独立企业之间的关系，该缔约国另一方应对这部分利润所征收的税额加以调整，在确定上述调整时，应对本协定其他规定予以注意，如有必要，缔约国双方主管当局应相互协商。
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：
（一）如果受益所有人是直接持有支付股息公司至少百分之二十五资本的公司（合伙企业除外），不应超过股息总额的百分之五;
（二）在其他情况下，不应超过股息总额的百分之十。
本款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。
三、虽有第二款的规定，发生于缔约国一方而为缔约国另一方政府、包括其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并且由其享有的利息；或者由于贷款取得的利息，而该贷款是由该缔约国另一方政府或者完全为其政府所有的金融机构提供担保的，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。
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特许权使用费总额的百分之十。
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、商标、设计或模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，或者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、缔约国一方企业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、飞机的动产取得的收益，应仅在该缔约国征税。
四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。
五、转让第一款至第四款所述财产以外的其他财产取得的收益，应仅在转让者为其居民的缔约国征税。
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）在任何十二个月中在缔约国另一方停留连续或累计超过一百八十三天。在这种情况下，该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。
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、第十九条和第二十条的规定以外，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）收款人在任何十二个月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、虽有本条上述各款规定，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，可以在该缔约国征税。
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者其他类似机构的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，表演家或运动员在缔约国一方进行活动取得的所得，如果该项访问活动全部或主要由缔约国另一方或其地方当局公共基金资助的，在这种情况下，应仅在表演家或运动员为其居民的缔约国征税。
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、虽有第一款和第十九条第二款的规定，按照缔约国一方的社会保险立法或者缔约国一方为社会福利目的组织的公共计划支付的退休金和其他津贴，无论定期或一次性支付，应仅在该缔约国一方征税。
第十九条
政府服务
一、
（一）缔约国一方或其地方当局对向其提供服务的个人支付退休金以外的薪金、工资和其他类似报酬，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，
该项薪金、工资或其他类似报酬，应仅在该缔约国另一方征税。
二、
（一）缔约国一方或其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或其地方当局举办的事业提供服务取得的薪金、工资和其他类似报酬和退休金。
第二十条
教授和研究人员
一、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，为了在该缔约国一方的大学、学院或为该缔约国一方政府承认的教育机构从事教学或研究的目的，停留在该缔约国一方。对其由于教学或研究取得的报酬，该缔约国一方应自其第一次到达之日起，两年内免予征税。
二、本条第一款的规定不适用于并非为了公共利益，而主要是为了某人或某些人的利益从事研究取得的所得。
第二十一条
学生和实习人员
学生、企业学徒或实习生是、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、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或取得的下列款项或所得，该缔约国一方应免予征税：
（一）为了维持生活、接受教育、学习、研究或培训的目的，从该缔约国一方境外取得的款项；
（二）政府或科学、教育或文化机构给予的助学金、奖学金或奖金。
第二十二条
其他所得
一、缔约国一方居民取得的各项所得，不论在什么地方发生的，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。
二、第六条第二款规定的不动产所得以外的其他所得，如果所得收款人为缔约国一方居民，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，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款的规定。在这种情况下，应视具体情况分别适用第七条或第十四条的规定。
第二十三条
消除双重征税方法
一、在爱沙尼亚，消除双重征税如下：
（一）爱沙尼亚居民取得的所得，按照本协定的规定可以在中国征税时，除其国内法提供更优惠的规定外，爱沙尼亚应允许从对该居民的所得征收的税额中扣除等于在中国缴纳的所得税数额。
但是，该项扣除在任何情况下，应不超过可以在中国征税的所得在扣除前计算的那部分爱沙尼亚所得税数额。
（二）在本款第（一）项规定中，当爱沙尼亚居民公司从中国居民公司取得股息，并且该公司拥有至少百分之十有选举权的股份，则在中国缴纳的税额不仅应包括对股息征收的税收，也应包括对据以支付股息的公司利润征收的税收。
二、在中国，消除双重征税如下：
（一）中国居民从爱沙尼亚取得的所得，按照本协定规定在爱沙尼亚缴纳的税额，可以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）从爱沙尼亚取得的所得是爱沙尼亚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爱沙尼亚税收。
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。虽有第一条的规定，本款规定也应适用于不是缔约国一方或者双方居民的人。
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、除适用第九条第一款、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、虽有第二条的规定，本条规定应适用于各种税收。
第二十五条
协商程序
一、当一个人认为，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；或者如果其案情属于第二十四条第一款，可以提交本人为其国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。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
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上述各款的协议，可以相互直接联系。为有助于达成协议，双方主管当局的代表可以进行会谈，口头交换意见。
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与按该国国内法律取得的情报同样作密件处理，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、缔约国双方政府应相互通知已完成为本协定生效所必需的国内法律程序。
二、本协定应自第一款所述的最后一方通知之日起生效，其规定应在缔约国双方有效：
（一）对本协定生效年度的次年一月一日或以后取得的所得源泉扣缴的税收；
（二）对本协定生效年度的次年一月一日或以后开始的纳税年度中对所得征收的其他税收。
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任何历年六月三十日或以前，通过外交途径书面通知对方终止本协定。在这种情况下，本协定在缔约国双方应停止有效：
（一）对终止通知发出年度的次年一月一日或以后取得的所得源泉扣缴的税收；
（二）对终止通知发出年度的次年一月一日或以后开始的纳税年度中对所得征收的其他税收。
下列代表经正式授权，已在本协定上签字为证。
本协定于一九九八年五月十二日在北京签订，一式两份，每份都用中文、爱沙尼亚文和英文写成，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
爱沙尼亚共和国
政府代表
政府代表
金人庆 托马斯·亨得利克·伊尔维斯
议 定 书
在签订中华人民共和国政府和爱沙尼亚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、关于第六条
当拥有公司股份或其他公司权利而有权享有该公司持有的不动产时，从直接使用、出租或者任何其他形式享用该权利取得的所得，可以在该不动产所在缔约国征税。
二、关于第六条第二款
双方认为，第六条第二款所定义的“不动产”一语包括取得不动产的选择权（协议赋予的在一定时间内按一定价格购买或出售不动产的权利，不附加任何义务）或取得不动产的类似权利。
三、关于第六条第三款
双方认为，转让第六条所述的位于缔约国一方的不动产取得的所得和收益，可以根据协定第十三条的规定，在该缔约国一方征税。
下列代表经正式授权，已在本议定书上签字为证。
本议定书于一九九八年五月十二日在北京签订，一式两份，每份都用中文、爱沙尼亚文和英文写成，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
爱沙尼亚共和国
政府代表 政府代表
金人庆 托马斯·亨得利克·伊尔维斯
AGREEMENT
BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE
GOVERNMENT OF THE REPUBLIC OF ESTONIA FOR THE AVOIDANCE OF DOUBLE
TAXATION 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 Republic of Estonia,
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. This
Agreement shall apply to taxes on income imposed on behalf of a
Contracting State or of its local authorities, irrespective of the
manner in which they are levied.
2. There shall be regarded as taxes on income all taxes
imposed on total income, or on elements of income, including taxes
on gains from the alienation of movable or immovable property, as
well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply
are in particular:
(a) in the Republic of Estonia:
(i) the income tax (tulumaks);
(ii) the local income tax (kohalik tulumaks);
(hereinafter referred to as "Estonian tax");
(b) in the People's Republic of China:
(i) the individual income tax;
(ii) the income tax for enterprises with foreign
investment and foreign enterprises;
(iii) the local income tax;
(hereinafter referred to as "Chinese tax" ) .
4. This Agreement shall apply also to any identical or
substantially similar taxes which are imposed after the date of
signature of this Agreement in addition to, or in place of, the
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 within a reasonable period of
time after such changes.
Article
3
General Definitions
1. For
the purposes of this Agreement, unless the context otherwise
requires:
(a) the term "Estonia" means the Republic of
Estonia and, when used in the geographical sense, means the
territory of Estonia and any other area adjacent to the territorial
waters of Estonia within which, under the laws of Estonia and in
accordance with international law, the rights of Estonia may be
exercised with respect to the sea-bed and its sub-soil and their
natural resources;
(b) the term "China" means the People's
Republic of China; when used in a 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 sea-bed and its sub-soil and
superjacent water resources in accordance with international law;
(c) the terms "a Contracting State" and
"the other Contracting State" mean Estonia or China, as
the context requires;
(d) the term "tax" means Estonian tax or
Chinese 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 "national" means:
(i) any individual possessing the nationality of a
Contracting State;
(ii) any legal person, partnership of association
deriving its status as such from the laws in force in a Contracting
State;
(i) the term "international traffic" means any
transport by a ship or aircraft operated by an enterprise of 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, in
the case of Estonia, the Minister of Finance or his authorized
representative, and in the case of China, the State Administration
of Taxation or its authorized representative.
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
law 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
State, is liable to tax therein by reason of his domicile,
residence, place of head office, place of incorporation or any other
criterion of a similar nature. But this term does not
include any person who is liable to tax in that State in respect
only of income from sources in that State.
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 his 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, the competent authorities of the Contracting States shall
endeavour to settle the question by mutual agreement and determine
the mode of application of this Agreement to such person.
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. A building site or a construction, assembly or
installation project or a supervisory or consultancy activity in
connection therewith constitutes a permanent establishment only if
such site, project or activity lasts more than twelve months.
4. Notwithstanding the preceding provisions of this
Article, 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 or 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 auxiliary character;
(f) the maintenance of a fixed place of business solely
for any combination of activities mentioned in sub-paragraphs (a) to
(e), provided that the overall activity of the fixed place of
business resulting from this combination is of a preparatory or
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, and 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 Contracting 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,
whether in the State in which the permanent establishment is
situated or elsewhere. The expenses to be allowed as deductions by a
Contracting State include only expenses that are deductible under
the domestic laws of that State. The application of the provisions
of the domestic law shall be in accordance with the principles
contained in this paragraph.
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 purposes of the preceding paragraphs, 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 separately in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the provisions
of this Article.
8. Nothing in this Article shall prevent a Contracting
State from applying its law relating to the taxation of any person
who carries on the business of insurance.
Article
8
Shipping
and Air Transport
1.
Profits of an enterprise of a Contracting State from the operation
of ships or aircraft in international traffic shall be taxable only
in that State.
2. 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
1. 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.
2. Where a Contracting State includes in the profits of
an enterprise of that Contracting State - and taxes accordingly -
profits on which an enterprise of the other Contracting State has
been charged to tax in that other Contracting State, and the profits
so included are profits which would have accrued to the enterprise
of the first-mentioned Contracting State if the conditions made
between the two enterprises had been those which would have been
made between independent enterprises, then that other State shall
make an appropriate adjustment to the amount of the tax charged
therein on those profits. In determining such adjustment, due regard
shall be had to the other provisions of this Agreement and the
competent authorities of the Contracting States shall, if necessary,
consult each other.
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 dividends 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 State, but if the
recipient is the beneficial owner of the dividends the tax so
charged shall not exceed:
(a) 5 per cent of the gross amount of the dividends if
the beneficial owner is a company (other than a partnership) which
holds directly at least 25 per cent of the capital of the company
paying the dividends;
(b) 10 per cent of the gross amount of the dividends in
all other cases.
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, 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 other 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 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 it 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 10 per cent of
the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2,
interest arising in a Contracting State and derived and beneficially
owned by the Government of the other Contracting State, including
its local authorities, the Central Bank or any financial institution
wholly owned by that Government, or interest derived on loans
guaranteed by that Government or any financial institution owned by
that Government, 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
local authority thereof or a resident of that Contracting 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.
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 10 per cent of
the gross amount of the royalties.
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, 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 or 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
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 or 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 payments 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 with the whole enterprise) or of such fixed base, may be
taxed in that other Contracting State.
3. Gains derived by an enterprise of a Contracting State
from the alienation of ships or aircraft operated in international
traffic by that enterprise or movable property pertaining to the
operation of such ships or aircraft shall be taxable only in that
State.
4. Gains derived by a resident of a Contracting State
from the alienation of shares in a company the assets of which
consist mainly of immovable property referred to in Article 6 and
situated in the other Contracting State may be taxed in that other
Contracting State.
5. Gains from the alienation of any property other than
that referred to in paragraphs 1 to 4, shall be taxable only in the
Contracting State of which the alienator is a resident.
Article
14
Independent
Personal Services
1.
Income derived by an individual who is 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. But 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; but only so much of the income as is attributable to
that fixed base;
(b) if his stay in the other Contracting State is for a
period or periods exceeding in the aggregate 183 days in any
twelve-month period; in that case, only so much of the income as is
derived from his activities performed 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 and 20, 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 provisions 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 first-mentioned 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 any twelve-month period; 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 preceding provisions of this
Article, remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic by an
enterprise of a Contracting State may be taxed in that State.
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 any other similar organ of a company which is a
resident of the other Contracting State may be taxed in that other
Contracting State.
Article
17
Artistes
and Sportsmen
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 a sportsman, 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 a sportsman in his capacity as such
accrues not to the entertainer or sportsman 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 sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shall not apply
to income derived from activities exercised in a Contracting State
by an entertainer or a sportsman if the visit to that State is
wholly or mainly supported by public funds of the other Contracting
State or a local authority thereof. In such case, the income shall
be taxable only in the Contracting State of which the entertainer or
sportsman is a resident.
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, and
the provisions of paragraph 2 of Article 19, pensions paid and other
benefits, whether periodic or lump-sum compensation, granted under
the social security legislation of a Contracting State or under any
public scheme organized by a Contracting State for social welfare
purposes shall be taxable only in that State.
Article
19
Government
Service
1.
(a) Salaries, wages and other similar remuneration,
other than a pension, paid by a Contracting State or a local
authority thereof, to an individual in respect of services rendered
to that Contracting State or authority shall be taxable only in that
Contracting State.
(b) However, such salaries, wages of other similar
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 created by, a
Contracting State or a local authority thereof, to an individual in
respect of services rendered to that Contracting State or authority
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 salaries, wages and other similar remuneration, and to
pensions, in respect of services rendered in connection with a
business carried on by a Contracting State or a local authority
thereof.
Article
20
Professors
and Researchers
1. An
individual who visits a Contracting State for the purpose of
teaching or carrying out research at a university, college or other
recognized educational institution in that Contracting State, and
who is or was immediately before that visit a resident of the other
Contracting State, shall be exempted from taxation in the
first-mentioned Contracting State on remuneration for such teaching
or research for a period not exceeding two years from the date of
his first visit for that purpose.
2. The provisions of paragraph l of this Article shall
not apply to income from research if such research is undertaken not
in the public interest, but primarily for the private benefit of a
specific person or persons.
Article
21
Students
and Trainees
A
student, apprentice or trainee 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 State solely for the
purpose of his education, training shall be exempt from tax in that
first-mentioned State on the following payments or income received
or derived by him for the purpose of his maintenance, education or
training:
(a) payments derived from sources outside that
Contracting State for the purpose of his maintenance, education,
study, research or training;
(b) grants, scholarships or awards supplied by the
Government, or a scientific, educational or cultural organization.
Article
22
Other
Income
1. Items
of income of a resident of a Contracting State, wherever arising,
not dealt with in the foregoing Articles of this Agreement shall be
taxable only in that Contracting State.
2. The provisions of paragraph 1 shall not apply to
income, other than income from immovable property as defined in
paragraph 2 of Article 6, if the recipient of such income, being a
resident of a Contracting State, carries on business in the other
Contracting State 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 income 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.
Article
23
Methods
for the Elimination of Double Taxation
1. In
Estonia, double taxation shall be eliminated as follows:
(a) where a resident of Estonia derives income which, in
accordance with this Agreement, may be taxed in China, unless a more
favourable treatment is provided in its domestic law, Estonia shall
allow as a deduction from the tax on the income of that resident, an
amount equal to the income tax paid thereon in China.
Such deduction shall not, however, exceed that part of
the income tax in Estonia, as computed before the deduction is
given, which is attributable to the income which may be taxed in
China.
(b) for the purpose of sub-paragraph (a) of this
paragraph, where a company that is a resident of Estonia receives a
dividend from a company that is a resident of China in which it owns
at least 10 per cent of its shares having full voting rights, the
tax paid in China shall include not only the tax paid on the
dividend but also the tax paid on the underlying profits of the
company out of which the dividend was paid.
2. In China, double taxation shall be eliminated as
follows:
(a) where a resident of China derives income from
Estonia the amount of tax on that income payable in Estonia in
accordance with the provisions of this Agreement, may be credited
against the Chinese tax imposed on that resident. The amount of the
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) where the income derived from Estonia is a dividend
paid by a company which is a resident of Estonia 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 to Estonia by the company paying the
dividend in respect of its income.
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. This
provision shall, notwithstanding the provisions of Article 1, also
apply to persons who are not residents of one or both of the
Contracting States.
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. This provision 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 or
family responsibilities which it grants to its own residents.
3. Except where the provisions of paragraph 1 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. The provisions of this Article shall, notwithstanding
the provisions of Article 2, apply to taxes of every kind and
description.
Article
25
Mutual
Agreement Procedure
1. Where
a person considers that the actions of one or both of the
Contracting States 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 or, if his case comes
under paragraph 1 of Article 24, to that of the Contracting State of
which he is a national. The case must be presented within three
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 this Agreement. Any agreement
reached shall be implemented notwithstanding any time limits in the
domestic law of the Contracting States.
3. The competent 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 the preceding paragraphs. When it seems
advisable for reaching agreement, representatives of the competent
authorities of the Contracting States may meet together for an oral
exchange of opinions.
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 in the same manner as
information obtained under the domestic laws of that State 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 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. The
Governments of the Contracting States shall notify each other upon
the completion of their internal legal procedures necessary for the
entry into force of this Agreement.
2. The Agreement shall enter into force on the date of
the latter of the notifications referred to in paragraph 1 and its
provisions shall have effect in both Contracting States:
(a) in respect of taxes withheld at source, on income
derived on or after the 1st January in the calendar year next
following the year in which the Agreement enters into force;
(b) in respect of other taxes on income, for taxes
chargeable for any tax year beginning on or after the 1st January in
the calendar year next following the year in which the Agreement
enters into force.
Article
29
Termination
This
Agreement shall continue in effect indefinitely but either of the
Contracting States may, on or before the thirtieth day of June in
any calendar year, give written notice of termination to the other
Contracting State through the diplomatic channels. In such event,
this Agreement shall cease to have effect in both Contracting
States:
(a) in respect of taxes withheld at source, on income
derived on or after the 1st January in the calendar year next
following the year in which the notice of termination is given;
(b) in respect of other taxes on income, for taxes
chargeable for any tax year beginning on or after the 1st January in
the calendar year next following the year in which the notice of
termination is given.
In
witness whereof the undersigned, duly authorized thereto, have
signed this Agreement.
Done at
Beijing this 12th day of May 1998, in duplicate, each in the
Chinese, Estonian and English languages, all three texts being
equally authentic. In the case of any divergence of interpretation
the English text shall prevail.
For the Government For
the Government
of the People's of
the Republic
Republic of China of
Estonia
PROTOCOL
At the
signing of the Agreement between the Government of the People's
Republic of China and the Government of the Republic of Estonia 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 form an integral part of the Agreement:
1. With reference to Article 6:
Where the ownership of shares or other corporate rights
in a company entitles the owner of such shares or corporate rights
to the enjoyment of immovable property held by the company, the
income from direct use, letting, or use in any other form of such
right to enjoyment may be taxed in the Contracting State in which
the immovable property is situated.
2. With reference to Article 6 paragraph 2:
It is understood that the term “immovable property
”as defined in paragraph 2 of Article 6 includes options
(agreements granting a right, without imposing any obligation, to
purchase or sell immovable property for a determined price within a
specified period of time) or similar rights to acquire immovable
property.
3. With reference to Article 6 paragraph 3:
It is understood that all income and gains from the
alienation of immovable property referred to in Article 6 and
situated in a Contracting State may be taxed in that State in
accordance with the provisions of Article 13 of this Agreement.
In
witness whereof the undersigned, duly authorized thereto, have
signed this Protocol.
Done at
Beijing this 12th day of May 1998, in duplicate, each in
the Chinese, Estonian and English languages, all three texts being
equally authentic. In the case of any divergence of interpretation
the English text shall prevail.
For the Government
For the Government
of the People's of
the Republic
Republic of China of
Estonia |
