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缔约国一方

缔约国一方

缔约国一方

缔约国一方

1

Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.

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。

2

The provisions of this Article shall also apply to an annuity paid to a resident of a Contracting State .

本条规定也适用于支付给缔约国一方居民的年金。

3

Any meaning under the applicable tax laws of that State shall prevail over a meaning given to the term under other laws of that State.

缔约国一方适用的税法对有关术语的定义应优先于其它法律对同一术语的定义。

4

Profits from the operation of ships derived by a resident of a Contracting State shall be taxable only in that State.

缔约国一方居民以船舶从事经营取得的利润，应仅在该缔约国征税。

5

6

any legal person, partnership, association or other entity deriving its status as such from the law in force in a Contracting State ; 2.

任何按照缔约国一方现行法律取得其地位的法人、合伙组织、团体或其它实体；

7

All other elements of capital of a resident of a Contracting State shall be taxable only in that Contracting State.

缔约国一方居民的其他所有财产，应仅在该缔约国一方征税。

8

Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State .

如果债务人为缔约国一方政府、地方当局或该缔约国居民，应认为该利息发生在该缔约国。

10

all legal persons, partnership and associations deriving their status as such from the laws in force of a Contracting State; 2.

根据缔约国一方有效法律取得其地位的所有法人、合伙企业和团体。

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