国税发[2010]64号
关于《中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书》生效执行的通知
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
《中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书》（以下简称《议定书》），已于2010年2月10日正式签署。双方外交主管部门分别于2010年5月4日和2010年5月10日互致照会，确认已完成生效所必需的法律程序。根据《议定书》第八条的规定，该《议定书》自2010年6月9日起生效，自2011年1月1日起执行。
国家税务总局
二○一○年六月二十八日
中华人民共和国政府和巴巴多斯政府关于对所得避免双重征税和防止偷漏税的协定议定书
中华人民共和国政府和巴巴多斯政府，愿意缔结一项议定书，以修订2000年5月15日在北京签署的《中华人民共和国政府和巴巴多斯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”)，达成协议如下：
第一条
协定第二条第三款第一项删除，以下列替代：
“（一）在中国：
1. 个人所得税；
2. 企业所得税；
（以下简称“中国税收”) ”
第二条协定第四条第一款删除，以下列替代：
“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、成立地、实际管理机构所在地或任何其他类似标准，在该缔约国负有纳税义务的人。”
第三条协定第十条第二款删除，以下列替代：
“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，如果股息受益所有人是缔约国另一方居民，则所征税款：
（一）在受益所有人是公司（合伙企业除外），并直接拥有支付股息公司至少25%资本的情况下，不应超过股息总额的5%；
（二）在其他情况下，不应超过股息总额的10%。
缔约国双方主管当局应协商确定实施限制税率的方式。
本款不应影响对该公司支付股息前的利润征税。”
第四条本协定并不妨碍缔约国一方实施其旨在防止逃税和避税的国内法律规定，但以其不导致与本协定冲突的税收为限。
第五条
一、 协定第十三条第四款删除。
二、 在协定第十三条中增加下列规定作为第四款、第五款和第六款：
“四、缔约国一方居民转让股份取得的收益，如果该股份价值的50%（不含）以上直接或间接来自位于缔约国另一方的不动产，可以在该缔约国另一方征税。
五、缔约国一方居民转让其在缔约国另一方居民公司资本中的股份、参股或其他权利取得的收益，如果取得该收益的人在转让行为前12个月的任何时间内，曾经直接或间接参与拥有该公司至少25%的资本，可以在该缔约国另一方征税。
六、转让以上各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。”
第六条协定第二十三条第一款删除，以下列替代：
“一、在中国，按照其国内法的规定，消除双重征税如下：
（一）中国居民从巴巴多斯取得的所得，按照本协定规定在巴巴多斯就该项所得缴纳的税额，可以在对该居民征收的中国税收中抵免。
（二）从巴巴多斯取得的所得是巴巴多斯居民公司支付给中国居民公司的股息，并且该中国居民公司直接或间接拥有支付股息公司股份不少于20%的，该项抵免应考虑支付该股息公司就其所得缴纳的巴巴多斯税收。
（三）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。”
第七条协定第二十六条删除，以下列替代：
“第二十六条 信息交换
一、缔约国双方主管当局应交换与执行本协定的规定相关的信息，或与执行缔约国双方或其地方当局征收的各种税收的国内法律相关的信息，以根据这些法律征税与本协定不相抵触为限。信息交换不受第一条和第二条的限制。
二、缔约国一方根据第一款收到的任何信息，应和根据该国国内法所获得的信息一样作密件处理，仅应告知与第一款所指税种有关的评估、征收、执行、起诉或上诉裁决有关的人员或当局（包括法院和行政部门）及其监督部门。上述人员或当局应仅为上述目的使用该信息，但可以在公开法庭的诉讼程序或法庭判决中披露有关信息。
三、第一款和第二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）采取与该缔约国一方或缔约国另一方法律和行政惯例相违背的行政措施；
（二）提供按照该缔约国一方或缔约国另一方法律或正常行政渠道不能得到的信息；
（三）提供泄露任何贸易、经营、工业、商业或专业秘密或贸易过程的信息，或者泄露会违反公共政策（公共秩序）的信息。
四、如果缔约国一方根据本条请求信息，缔约国另一方应使用其信息收集手段取得所请求的信息，即使缔约国另一方可能并不因其税务目的需要该信息。前句所确定的义务受第三款的限制，但是这些限制在任何情况下不应理解为允许缔约国一方仅因该信息没有国内利益而拒绝提供。
五、第三款的规定在任何情况下不应理解为允许缔约国一方仅因信息由银行、其他金融机构、指定代表人、代理人或受托人所持有，或因信息与人的所有权益有关，而拒绝提供。”
第八条 本议定书在缔约国双方交换外交照会确认已履行为本议定书生效所必需的各自的法律程序之日起的第三十天开始生效。本议定书将适用于在议定书生效年度的次年一月一日或以后开始的纳税年度中取得的所得。
第九条本议定书应随协定长期有效。
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2010 年2 月10 日在布里奇顿签订，一式两份，每份都用中文和英文写成，两种文本具有同等效力。
中华人民共和国政府 巴巴多斯政府
（代表） （代表）
驻巴巴多斯大使 国际商业和交通部部长
魏强 埃德文·乔治·赫特森
PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF BARBADOS 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 Barbados,Desiring to conclude a Protocol to amend the Agreement between the Government of the People’s Republic of China and the Government of Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Beijing on 15 May 2000 (hereinafter referred to as “the Agreement”),Have agreed as follows:
ARTICLE 1
The existing sub-paragraph (a) of paragraph 3 in Article 2 of the Agreement shall be deleted and replaced by the following:
“a) in China:
(i) the individual income tax;
(ii) the enterprise income tax;
(hereinafter referred to as “Chinese tax”) ”
ARTICLE 2
The existing paragraph 1 in Article 4 of the Agreement shall be deleted and replaced by the following:
“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 incorporation, place of effective management or any other criterion of a similar nature. ”
ARTICLE 3
The existing paragraph 2 in Article 10 of the Agreement shall be deleted and replaced by the following:
“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 beneficial owner of the dividends is a resident of the other Contracting State, 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.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.”
ARTICLE 4
The provisions of this Agreement shall in no case prevent a Contracting State from the application of the provisions of its domestic laws aiming at the prevention of fiscal evasion and avoidance, provided that the taxation in that State on the income concerned is not contrary to the Agreement.
ARTICLE 5
1. The existing paragraph 4 in Article 13 of the Agreement shall be deleted.
2. The following paragraphs shall be added to Article 13 of the Agreement as paragraphs 4, 5 and 6:
“4. Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immoveable property situated in the other Contracting State may be taxed in that State.”
5. Gains derived by a resident of a Contracting State from the alienation of stocks,participation, or other rights in the capital of a company which is a resident of the other Contracting State may be taxed in that other Contracting State if the recipient of the gain, at any time during the 12 month period preceding such alienation, had participation, directly or indirectly,of at least 25 per cent in the capital of that company.
6. Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.”
ARTICLE 6
The existing paragraph 1 in Article 23 of the Agreement shall be deleted and replaced by the following as paragraph 1:
“1. In China, subject to the provisions of its domestic law, double taxation shall be eliminated as follows:
(a) Where a resident of China derives income from Barbados, the amount of tax on that income payable in Barbados in accordance with the provisions of this Agreement may be credited against the Chinese tax imposed on that resident;
(b) Where the income derived from Barbados is a dividend paid by a company which is a resident of Barbados to a company which is a resident of China and which directly or indirectly holds 20% or more shares of that Barbados company, the credit shall take into account the tax paid to Barbados by the company paying the dividend in respect of its income;
(c) 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.”
ARTICLE 7
The existing Article 26 of the Agreement shall be deleted and replaced by the following:
“ARTICLE 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States or their local authorities insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 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) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. 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.
3. In no case shall the provisions of paragraphs 1 and 2 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).
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.”
ARTICLE 8
This Protocol shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force this Protocol have been exchanged. This Protocol shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Protocol enters into force.
ARTICLE 9
This Protocol shall remain in force as long as the Agreement remains in force.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Protocol.
DONE in duplicate at …………………… this ………… day of ........…………, 20….,in the Chinese and English languages, both texts being equally authentic.
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF
THE PEOPLE’S REPUBLIC OF CHINA BARBADOS
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