4. Each State Party shall endeavour to collect, on behalf of the other State Party, such amounts of tax as may be necessary to ensure that the exemption from tax imposed by that other State granted by this Convention is not granted to persons who are not entitled to do so. (f) The Board of Arbitration may decide on all proceedings necessary for the exercise of its activities, provided that such proceedings are not inconsistent with any provision of article 25 or the Protocol to the Convention. For example, governments conclude a double taxation treaty with the aim of relieving taxpayers: in recent years, the development of foreign investment by Chinese companies has grown rapidly and has become very influential. Thus, dealing with cross-border tax issues is becoming one of China`s most important financial and trade projects, and cross-border taxation issues continue to worsen. To solve problems, multilateral tax treaties are concluded between countries, which can provide legal support to help businesses on both sides avoid double taxation and tax solutions. In order to implement China`s „Going Global” strategy and help domestic enterprises adapt to the situation of globalization, China has made efforts to promote and sign multilateral tax treaties with other countries in order to realize common interests. By the end of November 2016, China had officially signed 102 double taxation treaties to avoid double taxation. Of these, 98 agreements have already entered into force. In addition, China has signed a double taxation avoidance agreement with Hong Kong and the Macao Special Administrative Region. China also signed a double taxation agreement with Taiwan in August 2015 to avoid double taxation, which has not yet entered into force. According to the Chinese tax administration, the first double taxation agreement was signed with Japan in September 1983 to avoid double taxation.
The most recent agreement was signed with Cambodia in October 2016. As for the state-disrupting situation, China would continue the agreement signed after the disruption. For example, in June 1987, China signed for the first time a double taxation agreement with the Socialist Republic of Czechoslovakia. In 1990, Czechoslovakia split into two countries, the Czech Republic and the Slovak Republic, and the original agreement signed with the Czechoslovak Socialist Republic was continuously applied in two new countries. In August 2009, China signed the new agreement with the Czech Republic. And as for the particular case of Germany, China continued to use the agreement with the Federal Republic of Germany after the reunification of two Germanys. China has signed a double taxation agreement with many countries to avoid double taxation. Among them, there are not only countries that have made significant investments in China, but also countries that are well-related beneficiaries of Chinese investments. As for the amount of the agreement, China is now only the United Kingdom. For countries that have not signed double taxation treaties with China, some of them have signed information exchange agreements with China. [20] This Convention shall also apply to the Land of Berlin, unless the Government of the Federal Republic of Germany makes a declaration to the contrary to the Government of the United States of America within three months of the entry into force of this Convention. (l) Each meeting of the Board of Arbitration shall be held in facilities made available by the Contracting State whose competent authority has initiated the merits of the mutual agreement procedure.
India has concluded a comprehensive double taxation agreement with 88 countries to avoid double taxation, 85 of which have entered into force. [15] This means that there are agreed tax rates and liabilities for certain types of income generated in one country for a taxpayer residing in another. According to the Income Tax Act of India of 1961, there are two provisions, Section 90 and Section 91, which provide special relief for taxpayers to protect them from double taxation. Article 90 (bilateral relief) is for taxpayers who have paid tax to a country with which India has signed double taxation treaties, while Article 91 (unilateral relief) offers a benefit to taxpayers who have paid taxes to a country with which India has not signed an agreement. Thus, India relieves both types of taxpayers. Prices vary from country to country. 6. Without prejudice to the first sentence of paragraph 2 of this Article, paragraph 3 of this Article and Article 11(1) (interest), income from agreements giving entitlement to profit-sharing (including, in the Federal Republic of Germany, income from a silent partnership, a participating loan or a „profit obligation”, „Enjoyment” shares or „Enjoyment” rights and in the United States conditional interest of any kind, which are not deductible in respect of portfolio interest), which are deductible for the determination of the payer`s profits, may be taxed in the Contracting State in which they arise in accordance with the laws of that State. 1.
Without prejudice to Articles 7 (Business profits) and 15 (Dependent personal services), income generated by an artist resident in a Contracting State (e.B. an artist or musician in theatre, film, radio or television) or as an athlete of his personal activity as such, which he carries on in the other Contracting State, shall be taxed in that other State, unless the amount of the gross income generated by that artist or athlete, including the costs reimbursed or incurred on his behalf, of these activities does not exceed USD 20,000 (twenty thousand US dollars) or the equivalent in euros for the activities concerned. Not the calendar year. 6. Notwithstanding the provisions of paragraph 1, interest that constitutes an excessive inclusion in respect of a residual interest in a U.S. real estate mortgage investment channel may be taxed by the United States in accordance with its domestic law. (g) Each State Party shall be authorized, within 90 days of the appointment of the Chairman of the Board of Arbitration, to submit a proposal for a decision describing the proposed determination of the specific amounts of income, expenses or taxes at issue in the case, together with a supporting position paper for consideration by the Board of Arbitration. .