中美税收协定(英文版).pdf

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1、UNITEDSTATES-THEPEOPLE'SREPUBLICOFCHINAINCOMETAXCONVENTIONAgreementAndRelatedProtocolSignedatBeijingonApril30,1984;SecondProtocolSignedatBeijingonMay10,1986;RatificationAdvisedbyTheSenateofTheUnitedStatesofAmericaonJuly24,1986;InstrumentsofRatificationExchangedonOctober22,1986;Ent

2、eredintoForceonJanuary1,1987.GENERALEFFECTIVEDATEUNDERARTICLE27:1JANUARY1987TABLEOFARTICLESArticle1---------------------------------PersonsCoveredArticle2---------------------------------TaxesCoveredArticle3---------------------------------DefinitionsArticle4----------------------

3、-----------ResidenceArticle5---------------------------------PermanentEstablishmentArticle6---------------------------------IncomefromRealPropertyArticle7---------------------------------BusinessProfitsArticle8---------------------------------RelatedEnterprisesArticle9------------

4、---------------------DividendsArticle10--------------------------------InterestArticle11--------------------------------RoyaltiesArticle12--------------------------------GainsArticle13--------------------------------IndependentPersonalServicesArticle14-----------------------------

5、---DependentPersonalServicesArticle15--------------------------------Directors’FeesArticle16--------------------------------ArtistesandAthletesArticle17--------------------------------PensionsandAnnuitiesArticle18--------------------------------GovernmentEmployeesandPensionsArticl

6、e19--------------------------------Teachers,ProfessorsandResearchersArticle20--------------------------------StudentsandTraineesArticle21--------------------------------OtherIncomeArticle22--------------------------------EliminationofDoubleTaxationArticle23------------------------

7、--------NondiscriminationArticle24--------------------------------MutualAgreementArticle25--------------------------------ExchangeofInformationArticle26--------------------------------DiplomatsandConsularOfficersArticle27--------------------------------EntryintoForceArticle28-----

8、---------------------------Termin