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DTA AgreementsIn case of divergence of interpretation, the English text shall prevail.

PROTOCOL TO THE AGREEMENT BETWEEN THE PEOPLE’S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL (2014)

Document No.:

Taxes:DTA Agreements

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2014-03-28

Annex:

At the signing of the Agreement between the People’s Republic of China and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on March 28, 2014 (hereinafter referred to as “the Agreement”), both sides have agreed upon the following provisions, which shall form an integral part of the Agreement:

1. With reference to the term “Contracting State”:

In respect of the Federal Republic of Germany, the term “Contracting State” includes

“Läder” The term “Läder”means German States in accordance with the Basic Law for the Federal Republic of Germany.

 

2. With reference to Article 7:

The Contracting States expressed their willingness to refer to the OECD Model Commentary (2008) in interpreting and applying the provisions of this Article.

 

3. With reference to sub-paragraph b) of paragraph 2 of Article 10:

In the case of the Federal Republic of Germany, an investment vehicle is a company according to paragraph 1 of section 1 of the German Act on German Real Estate Stock Corporations with Listed Shares (REIT Act).

 

4. With reference to Articles 10 and 11:

Notwithstanding the provisions of Articles 10 and 11 of this Agreement, dividends and interest may be taxed in the Contracting State in which they arise, and according to the law of that State,

a) if they are derived from rights or debt claims carrying a right to participate in profits (including income derived by a silent partner (“stiller Gesellschafter”) from his

participation as such, or from a loan with an interest rate linked to borrower’s profit (“partiarisches Darlehen”) or from profit sharing bonds (“Gewinnobligationen”) within the meaning of the tax law of the Federal Republic of Germany) and b) under the condition that they are deductible in the determination of profits of the debtor of such income.

 

5. With reference to Article 19:

a) The provisions of paragraphs 1 and 2 shall also apply in respect of salaries, wages and other similar remuneration and pensions paid to individuals in respect of services rendered to the People’s Bank of China and the Deutsche Bundesbank.

b) The provisions of paragraph 1 shall likewise apply in respect of remuneration paid,

under a development assistance programme of a Contracting State or a local authority

thereof, out of funds exclusively supplied by that State or local authority, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State.

c) The provisions of paragraphs 1 and 2 shall also apply in respect of salaries, wages and other similar remuneration and pensions paid:

(i) out of German governmental funds to individuals in respect of services rendered to the Goethe Institute;

(ii) out of Chinese governmental funds to individuals in respect of services rendered to the Chinese Cultural Center;

(iii) to other comparable institutions mutually agreed by the Contracting States.

 

6. With reference to Article 26:

If in accordance with domestic law personal data are exchanged under this Agreement, the following additional provisions shall apply subject to the legal provisions in effect for each Contracting State:

a) “Personal data” shall mean any information relating to an identified or identifiable natural person; an identifiable person is one who can be identified through the information provided by the requesting agency.

b) The receiving agency may use such data only for the purposes stated in Article 26 and shall be subject to the conditions prescribed by the supplying agency. Data and information communicated pursuant to this Agreement must not be used in criminal matters without the prior consent of the supplying Contracting State, which is to be given in accordance with national law and in compliance with any applicable bi- or multilateral agreements on mutual assistance in criminal matters.

c) The receiving agency shall on request inform the supplying agency about the use of the supplied data and the results achieved thereby.

d) Any subsequent supply to other agencies not mentioned in paragraph 2 of Article 26 may be effected only with the prior approval of the supplying agency.

e) The supplying agency shall endeavour to their best efforts to ensure that the data to be supplied are accurate and that they are necessary for and proportionate to the purpose for which they are supplied. Any limitations on data supply prescribed under applicable domestic law shall be observed. If it emerges that inaccurate data or data which should not have been supplied have been supplied, the receiving agency shall be informed of this without delay. That agency shall then be obliged to correct or erase such data without delay.

f) Upon application the person concerned shall be informed of the supplied data relating to him and of the use to which such data are to be put. There shall be no obligation to furnish this information if on balance it turns out that the public interest in withholding it outweighs the interest of the person concerned in receiving it. In all other respects, the right of the person concerned to be informed of the existing data relating to him shall be governed by the domestic law of the Contracting State in whose sovereign territory the application for the information is made.

g) Where the domestic law of the supplying agency contains special provisions for the

deletion of the personal data supplied, that agency shall inform the receiving agency accordingly. Irrespective of such law, supplied personal data shall be erased once they are no longer required for the purpose for which they were supplied.

h) The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal data.

i) The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal data supplied against unauthorised access, un authorised alteration and unauthorised disclosure.

 

IN WITNESS whereof the undersigned, duly authorised thereto, have signed this Protocol.

 

Done at Berlin on the 28th day of March, 2014, in duplicate in the Chinese, German and English languages, all texts being authentic. In case of divergence in interpretation of the Chinese and the German texts, the English text shall prevail.

 

For the People’s Republic of China 

WANG Jun

 

For the Federal Republic of Germany

Markus EDERER

Michael MEISTER

 

 

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