中华人民共和国政府和比利时王国政府关于对所得避免双重征税和防止偷漏税的协定（附英文）

　　AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME （Unofficial translation）
　　议 定 书
　　PROTOCOL
　　中华人民共和国政府和比利时王国政府关于修订1985年4月18日在北京签订的对所得避免双重征税和防止偷漏税的协定和议定书的附加议定书
　　ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OFTHE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDING THE AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND THE PROTOCOL SIGNED AT BEIJING ON APRIL 18， 1985
　　中华人民共和国政府和比利时王国政府关于对所得避免双重征税和防止偷漏税的协定
　　中华人民共和国政府和比利时王国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：
　　*9条　　人的范围
　　本协定适用于缔约国一方或者缔约国双方居民的人。
　　第二条　　税的范围
　　一、本协定适用于缔约国一方、其行政区或其地方当局对所得征收的所有税收，不论其征收方式如何。
　　二、对全部所得或某项所得征的税，包括对来自转让动产或不动产的收益征的税以及对资本增值征的税，应视为对所得征收的税收。
　　三、本协定适用的现行税种是：
　　（一）在比利时：
　　1. 自然人税；
　　2. 公司税；
　　3. 法人税；
　　4. 非居民税；
　　5. 视同自然人税的特别捐助；
　　包括预扣税，上述税收和预扣税的附加税以及自然人税的附加税。
　　（以下称为“比利时税收”）
　　（二）在中国：
　　1. 个人所得税；
　　2. 中外合资经营企业所得税；
　　3. 外国企业所得税；
　　4. 地方所得税；
　　包括上述税种的源泉扣缴和预扣款。
　　（以下称为“中国税收”）
　　四、本协定也适用于本协定签订之日后增加或者代替现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动，在适当时间内通知对方。
　　第三条　　一般定义
　　一、在本协定中，除上下文另有解释的以外：
　　（一）“比利时”一语是指比利时王国；用于地理概念时，是指比利时王国领土，包括领海以及根据国际法，比利时王国拥有勘探和开发海底、底土和海底以上水域的自然资源的主权权利的区域；
　　（二）“中国”一语是指中华人民共和国；用于地理概念时，是指有效行使有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；
　　（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指比利时或者中国；
　　（四）“税收”一语，按照上下文，是指比利时税收或者中国税收；
　　（五）“人”一语包括自然人、公司和其他团体；
　　（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；
　　（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
　　（八）“国民”一语是指：
　　1. 所有具有缔约国一方国籍的自然人；
　　2. 所有按照缔约国一方现行法律建立的法人、合伙公司和团体；
　　（九）“国际运输”一语是指总机构所在地位于缔约国一方的企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；
　　（十）“主管当局”一语是指：
　　1. 在比利时，财政部长或其授权代表；
　　2. 在中国，财政部或其授权代表。
　　二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国关于本协定适用的税种的法律所规定的含义。
　　第四条　　居民
　　一、在本协定中，“缔约国一方居民”一语是指按照该国法律，由于住所、居所、总机构所在地，或者其他类似的标准，在该国负有纳税义务的人。
　　二、如果根据*9款的规定，一个自然人同时为缔约国双方的居民，缔约国双方主管当局应当通过协议，确定该自然人作为居民的缔约国。
　　三、如果根据*9款的规定，除自然人以外的人，同时为缔约国双方的居民，应视为是其总机构所在缔约国的居民。
　　第五条　　常设机构
　　一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
　　二、“常设机构”一语特别包括：
　　（一）管理场所；
　　（二）分支机构；
　　（三）办事处；
　　（四）工厂；
　　（五）作业场所；
　　（六）矿场、油井或气井、采石场或者任何其他开采自然资源的场所。
　　三、“常设机构”一语还包括：
　　（一）建筑或装配工地或者与其有关的监督活动，但该工地或活动仅以连续六个月以上的为限；
　　（二）企业通过雇员或雇佣的其他人员为上述目的提供的劳务，包括咨询劳务，但这种活动仅以在该国领土上（为同一项目或相关联的项目）在任何十二个月中连续或累计超过六个月的为限。
　　四、虽有本条以上各项规定，“常设机构”一语应认为不包括：
　　（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
　　（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
　　（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
　　（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
　　（五）专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所；
　　（六）专为第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所的全部活动具有准备性质或辅助性质。
　　五、虽有*9款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力代表该企业签订合同，这个人为该企业进行的任何活动，应认为该企业设有常设机构。除非这个人通过固定营业场所进行的活动仅限于第四款，按照该款规定，不应认为该固定营业场所是常设机构。
　　六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部是为该企业进行的，不应认为是本款所指的独立代理人。
　　七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。
　　第六条　　不动产所得
　　一、缔约国一方居民从位于缔约国另一方的不动产取得的所得，可以在该缔约国另一方征税。
　　二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其他自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
　　三、*9款的规定应适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。
　　四、*9款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。
　　第七条　　营业利润
　　一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
　　二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，如果该常设机构是一个独立分设企业，在相同或相似情况下从事相同或相似活动，并完全独立地同其所隶属的企业进行交易，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。
　　三、确定常设机构的利润时，应允许扣除其进行营业发生的各项费用，包括管理和一般行政费用，不论其发生于该常设机构所在国或者其他任何地方。但是，常设机构使用专利或者其他权利支付给企业总机构或该企业其它办事处的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，或者因借款给常设机构而支付的利息，该企业是银行机构的除外，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其他办事处取得的专利或者其他权利的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，以及借款给该企业总机构或该企业其他办事处所获的利息，该企业是银行机构的除外（属于偿还代垫实际发生的费用除外）。
　　四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款任何规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
　　五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
　　六、在以上各款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
　　七、利润中如果包括本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。
　　第八条　　海运和空运
　　一、经营从事国际运输的船舶或飞机取得的利润，应仅在企业总机构所在缔约国征税。
　　二、*9款的规定也适用于参加联合经营、共同经营或者国际经营组织取得的利润。
　　第九条　　联属企业
　　（一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者
　　（二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，在上述任何一种情况下，两个企业的商业和财务关系是根据双方同意或者一方指定的、不同于独立企业之间所能同意的条件联系起来的，因此，本应由其中一个企业取得（如果没有这些条件），但由于这些条件而没有取得的利润，可以计入该企业的利润，并据以征税。
　　第十条　　股息
　　一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
　　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，按照该国法律征税。但是，如果该股息实际受益人是缔约国另一方居民，则所征税款不应超过该股息总额的百分之十。
　　本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
　　三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的其他所得。
　　四、如果股息实际受益人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用*9款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
　　五、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在该缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。
　　第十一条　　利息
　　一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
　　二、然而，这些利息也可以在该利息发生的缔约国，按照该国的法律征税。但是，如果该利息实际受益人是缔约国另一方居民，则所征税款不应超过利息总额的百分之十。
　　三、虽有*9款和第二款的规定，发生在缔约国一方的利息，如果是缔约国另一方收取的利息或者是其资本完全由缔约国另一方拥有或由缔约国双方主管当局通过协议承认的银行或者信贷机构取得的利息，应在该缔约国一方免税。
　　四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。
　　五、如果利息实际受益人是缔约国一方居民，在该利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用*9款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
　　六、如果债务人为缔约国一方、其行政区、地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当利息债务人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担这种利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
　　七、由于债务人与实际受益人之间或者他们与其他人之间的特殊关系，就有关债权支付的利息数额超出债务人与实际受益人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该利息的超出部分，仍应按各缔约国的法律征税，但应考虑本协定的其他规定。
　　第十二条　　特许权使用费
　　一、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。
　　二、然而，这些特许权使用费也可以在其发生的缔约国，按照该国的法律征税。但是，如果该特许权使用费实际受益人是缔约国另一方居民，则所征税款不应超过特许权使用费总额的百分之十。
　　三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、专有技术、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
　　四、如果特许权使用费实际受益人是缔约国一方居民，在该特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用*9款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
　　五、如果债务人是缔约国一方、行政区、地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当特许权使用费债务人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
　　六、由于债务人与实际受益人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出债务人与实际受益人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该特许权使用费的超出部分，仍应按各缔约国的法律征税，但应考虑本协定的其他规定。
　　第十三条　　财产收益
　　一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
　　二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让该常设机构（单独或者随同整个企业）或者该固定基地取得的收益，可以在该缔约国另一方征税。
　　三、转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在企业总机构所在缔约国征税。
　　四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。
　　五、转让第四款所述以外的其他股票取得的收益，该项股票又相当于缔约国一方居民公司百分之二十五的股权，可以在该缔约国一方征税。
　　六、转让*9款、第二款、第三款、第四款和第五款所述以外的任何其他财产取得的收益，可以在被转让财产的所在缔约国征税。
　　第十四条　　独立个人劳务
　　一、缔约国一方居民由于专业性劳务或者其他独立性活动取得的所得，应仅在该缔约国征税。但具有以下情况之一的，也可以在缔约国另一方征税：
　　（一）该居民在缔约国另一方为从事上述活动设有经常使用的固定基地，在这种情况下，该缔约国另一方可以仅对属于该固定基地的所得征税；
　　（二）在有关历年中在该缔约国另一方，停留连续或累计等于或超过一百八十三天的，在这种情况下，该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。
　　二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。
　　第十五条　　非独立个人劳务
　　一、除适用第十六条、第十八条、第十九条和第二十条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其他类似报酬，除在缔约国另一方受雇的以外，应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
　　二、虽有*9款的规定，缔约国一方居民因在缔约国另一方受雇取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税：
　　（一）受益人在有关历年中在该缔约国另一方停留连续或累计不超过一百八十三天；
　　（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
　　（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
　　三、虽有本条以上规定，在经营国际运输的船舶或飞机上受雇而取得的报酬，可以在企业总机构所在缔约国征税。
　　第十六条　　董事费
　　缔约国一方居民作为缔约国另一方居民股份公司的董事会成员或监督委员会或类似机构的成员取得的董事费、会议津贴和其他类似报酬，可以在该缔约国另一方征税。
　　本条规定也适用于因担任与前项所述职务相似的职务取得的报酬。
　　第十七条　　艺术家和运动员
　　一、虽有第十四条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
　　二、虽有第七条、第十四条和第十五条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或者运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
　　三、虽有*9款和第二款的规定，作为缔约国一方居民的艺术家或运动员在缔约国另一方按照缔约国双方政府文化交流计划进行活动取得的所得，在该缔约国另一方应予免税。
　　第十八条　　退休金
　　一、除适用第十九条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其他类似报酬，应仅在该缔约国一方征税。
　　二、虽有*9款的规定，缔约国一方、其行政区或地方当局或者属于该缔约国社会保险制度的法人支付的退休金和其他款项，可以在该缔约国一方征税。
　　第十九条　　政府职务
　　一、
　　（一）缔约国一方或其行政区或地方当局对向其提供服务的自然人支付退休金以外的报酬，应仅在该缔约国一方征税；
　　（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的自然人是该缔约国另一方居民，并且该居民：
　　1. 具有该缔约国国籍；或者
　　2. 不是仅由于提供该项服务，而成为该缔约国的居民，
　　该项报酬，应仅在该缔约国另一方征税。
　　二、
　　（一）缔约国一方或其行政区或地方当局直接支付或者从其建立的基金中支付给向其提供服务的自然人的退休金，应仅在该缔约国一方征税。
　　（二）但是，如果提供服务的自然人是缔约国另一方居民，并且具有其国籍，该项退休金应仅在该缔约国另一方征税。
　　三、第十五条、第十六条和第十八条的规定，应适用于为缔约国一方或其行政区或地方当局进行的营业提供服务取得的报酬和退休金。
　　第二十条　　教师
　　自然人是、或者在直接前往缔约国一方之前时曾是缔约国另一方居民，仅由于在该缔约国一方的大学或为该国承认的其他教育机构和研究机构从事教学、讲学或研究的目的，停留在该缔约国一方，从其到达之日起停留时间累计不超过三年的，该缔约国一方应对其由于教学、讲学或研究取得的报酬，免予征税。
　　第二十一条　　大学生
　　大学生或实习生是、或者在紧接前往缔约国一方之前时曾是缔约国另一方居民，仅由于接受教育或培训的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的取得的款项，该缔约国一方应免予征税。
　　第二十二条　　其他所得
　　一、缔约国一方居民在缔约国另一方取得的各项所得，凡本协定上述各条未作规定的，可以在该缔约国另一方征税。
　　二、缔约国一方居民从缔约国另一方以外取得各项所得应仅在缔约国一方征税。
　　三、第六条第二款规定的不动产所得以外的其他所得，如果所得的受益人为缔约国一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系的，不适用*9款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
　　第二十三条　　消除双重征税方法
　　一、在比利时，避免双重征税方法如下：
　　（一）比利时居民收到的、按照协定规定可以在中国征税的所得，除第十条第二款、第十一条第二款和第七款以及第十二条第二款和第六款的所得以外，比利时对这些所得应免予征税，但在其计算对该居民其余所得的税额时，可以实施有关所得没有免税时的税率。
　　（二）比利时居民收到的、包括在其应纳比利时税收的所得总额中的所得项目，是按照第十条第二款应纳税的并且按照下述（三）项不免予征收比利时税收的股息、按照第十一条第二款或第七款应纳税的利息、或者按照第十二条第二款或第六款应纳税的特许权使用费的，比利时在对有关上述所得的税收中应给予抵免，该项抵免应考虑对这些所得征收的中国税收，不论是否实际缴纳了税款。该项抵免应相当于比利时法律规定的外国税收定额抵免，但其税率不能低于扣除可能征收的中国税收后收到的所得数额的百分之十五。如果特许权使用费按照中国税法的一般规定应在中国纳税，但由于为了中国经济发展所采取的特别措施而免征中国税收的，应以百分之二十的税率给予抵免。
　　（三）如果比利时居民公司拥有中国居民公司的股权，由中国公司支付给比利时公司的股息，按照第十条第二款应在中国征税的，免予征收比利时公司税，但应符合如果两个公司是比利时居民时可给予免税的条件。
　　（四）如果按照比利时法律，由比利时居民经营的企业设在中国的常设机构遭受的损失，在计算比利时税收时，已经在该企业利润中实际扣除的，（一）项规定的免税在比利时不适用归属于该常设机构的其他纳税时期的利润，条件是这些利润由于补偿了上述损失也被免予征收中国税收。
　　二、在中国，避免双重征税方法如下：
　　（一）中国居民从比利时取得的所得，按照本协定对该项所得缴纳的比利时税额，应在该居民对该项所得的应纳中国税收中抵免。但是，抵免额不应超过对该项所得按照中国法律计算的相应的中国税收。
　　（二）从比利时取得的所得是比利时居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司的股票或股份不少于百分之十的，中国税收抵免也应考虑分配股息的公司对用于支付股息的利润缴纳的比利时税收。
　　第二十四条　　无差别待遇
　　一、缔约国一方国民在缔约国另一方负担的税收或者有关义务，不应与该缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关义务不同或比其更重。虽有*9条的规定，本款规定也应适用于不是缔约国一方或者缔约国双方居民的人。
　　二、缔约国一方企业在缔约国另一方的常设机构税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应理解为缔约国一方由于民事地位、家庭负担给予本国居民税收上的个人扣除、优惠和减税也必须给予该缔约国另一方居民。
　　三、除适用第九条、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他费用，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。
　　四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关义务，不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关义务不同或比其更重。
　　五、虽有第二条的规定，本条规定应适用于各种税收。
　　第二十五条　　协商程序
　　一、当一个人认为，缔约国一方或者缔约国双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局；或者如果其案情属于第二十四条*9款，可以提交本人具有其国籍的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施*9次通知之日起，三年内提出。
　　二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。
　　三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义。
　　四、缔约国双方主管当局应协商有关执行协定规定所需要的行政措施，特别是有关任何一方居民为了在另一方享受本协定规定的免税或减税所需要提供的证明。
　　五、缔约国双方主管当局为实施本协定应相互直接联系。
　　第二十六条　　情报交换
　　一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止偷漏税的情报。情报交换不受*9条的限制。缔约国一方收到的情报应与按该国国内法律取得的情报同样保密，并且应仅告知与本协定所含税收的查定或征收有关的、与涉及这些税收的诉讼或起诉有关的、或者与裁决涉及这些税收的上诉有关的人员或者当局（包括法院和行政部门）。上述人员或当局应仅为上述目的使用该情报，但可以在公开法庭的诉讼程序或法庭判决中引证有关情报。
　　二、*9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）提供按照该缔约国或缔约国另一方法律或正常行政惯例不能得到的情报；
　　（三）提供泄漏任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄漏会违反公共秩序的情报。
　　第二十七条　　外交官
　　本协定的规定不影响外交使团和领事馆成员按照国际法一般规则或者特别协议的规定所享受的税收特权。
　　第二十八条　　生效
　　缔约国双方在完成使本协定生效所必需的各自法律程序后，通过外交途径书面通知对方。本协定自最后一方的通知发出之日起第三十天生效。
　　本协定将适用于在协定生效年度的次年1月1日起取得的所得或者属于协定生效年度的次年1月1日起开始的纳税期中的所得。
　　第二十九条　　终止
　　本协定应长期有效。但缔约国任何一方可以在本协定生效之日起五年后任何历年的7月1日以前，通过外交途径书面通知对方于年底终止本协定。在这种情况下，对终止通知发出年度的次年1月1日起取得的所得或者对属于协定终止年度的次年1月1日起开始的纳税期中的所得将停止实施本协定。
　　两国政府正式授权的签字人签署了本协定，以昭信守。
　　本协定于1985年4月18日在北京签字，一式两份，每份用中文、法文和荷兰文写成，三种文本具有同等效力。
　　中华人民共和国
　　比利时王国政府代表
　　政府代表赵紫阳（签字）
　　马尔滕斯（签字）
　　议 定 书
　　在签订中华人民共和国政府和比利时王国政府关于对所得避免双重征税和防止偷漏税的协定时，双方同意下列规定作为该协定的组成部分。
　　一、本协定第四条*9教规定的“缔约国一方居民”一语，同样是指股份公司以外的、按照比利时法律选择了按其合伙人的利润缴纳自然人税的公司。
　　二、在执行协定第四条第二款时，缔约国双方主管当局将参照联合国关于发达国家和发展中国家间双重征税公约范本第四条第二款的规定。
　　三、本协定第八条的规定不影响比利时王国政府和中华人民共和国政府1975年4月20日在北京签订的海运协定第八条的规定，也不影响比利时王国政府和中华人民共和国政府1975年4月20日在北京签订的民用航空运输协定第十条的规定。
　　四、本协定第十条“股息”一语同样是指缔约国一方居民公司中的合伙人投资资本所得的应纳税所得，包括以利息形式支付的这种所得。
　　五、在执行协定第十二条第二款时，对使用或有权使用工业、商业或科学设备而支付的特许权使用费征收的税收，应以该特许权使用费总额的百分之六十计算。
　　六、本协定第二十四条第二款的规定不妨碍缔约国一方在对缔约国另一方居民征税时，除适用本协定其它规定外，按照本国法律征税，但是，该缔约国另一方居民公司设在缔约国一方的常设机构的利润，其应纳税税率不能超过适用于该缔约国一方居民公司利润的*6税率。
　　七、协定的任何规定不限制在回购本公司股票或股份或者分配本公司财产的情况下，按照缔约国一方的法律，对该国居民公司的征税。
　　两国政府正式授权的签字人签署了本议定书，以昭信守。
　　本议定书于1985年4月18日在北京签订，一式两份，每份都用中文、法文和荷兰文写成，三种文本具有同等效力。
　　中华人民共和国
　　比利时王国政府代表
　　政府代表赵紫阳（签字）
　　马尔滕斯（签字）
　　中华人民共和国政府和比利时王国政府关于修订1985年4月18日在北京签订的对所得避免双重征税和防止偷漏税的协定和议定书的附加议定书
　　中华人民共和国政府和比利时王国政府愿意修订1985年4月18日在北京签订的比利时王国政府和中华人民共和国政府关于对所得避免双重征税和防止偷漏税的协定和议定书（以下分别简称“协定”和“议定书”）， 达成协议如下：
　　*9条　　取消协定第二条第三款第（二）项的规定，用下列规定代替：
　　“（二）在中国：
　　1. 个人所得税；
　　2. 外商投资企业和外国企业所得税；
　　3. 地方所得税；
　　包括对上述税种的源泉扣缴的税收和预缴款。
　　（以下简称“中国税收”）
　　第二条　　取消协定第十一条第三款的规定，用以下规定代替：
　　“三、虽有第二款的规定，发生在缔约国一方的下列利息，应在该缔约国免税：
　　（一）缔约国另一方取得的利息；
　　（二）资本完全由缔约国另一方拥有或经缔约国双方主管当局一致同意的银行或者信贷机构收到的利息；
　　（三） 缔约国另一方居民收到的利息，其债权或贷款是属于该缔约国另一方并经缔约国双方主管当局一致同意的机构直接或间接提供资金或担保的。“
　　第三条　　取消协定第十六条的规定，用以下条款代替：
　　“第十六条 董事费
　　一、缔约国一方居民作为缔约国另一方居民公司的董事会成员或监督委员会或类似机构的成员取得的董事费、会议津贴和其他类似款项，可以在该缔约国另一方征税。
　　以上规定也应适用于本款所述的人由于履行类似职务取得的款项。
　　二、然而，*9款所述的人由于履行日常管理或技术性工作从公司取得的报酬，应作为在公司受雇取得的报酬，按照第十五条的规定征税。“
　　第四条　　协定第十八条第二款作以下补充：
　　“缔约国一方为补充其社会保险制度的福利，根据其建立的公共福利计划支付的退休金和其他款项，也可以在该缔约国一方征税。”
　　第五条　　取消协定第二十三条*9款第（二）项和第（三）项的规定，用下列规定代替：
　　“（二）除适用比利时法律关于从境外缴纳的税款从比利时税额中扣除的规定外，比利时居民取得的
　　全部所得项目中如果有按照第十条第二款应纳税的，并且按照下述第（三）项不免予征收比利时税收的股息、按照第十一条第二款或第七款应纳税的利息、或者按照第十二条第二款或第六款应纳税的特许权使用费，就上述所得征收的中国税收，应允许从有关该所得的比利时税收中抵免。
　　对于从与中国的工业和商业发展项目密切相关的投资取得的上述股息、利息和特许权使用费，当该项所得根据本协定的规定及中国法律的一般规定，应在中国征税，但由于其特别和暂时的措施实际没有征收的中国税收，比利时也应允许从其税收中给于抵免。该项抵免对股息和特许权使用费按15%计算，对利息按10%计算，但抵免数额不应超过抵免前计算的归属该项所得项目的比利时税收。但该项规定应仅适用于该附加议定书生效年度的次年一月一日起开始的十年，缔约国双方主管当局可相互协商延长该期限。
　　（三）比利时居民公司从中国居民公司取得的股息，根据第十条第二款可以在中国征税的，应按照比利时法律规定的条件和范围在比利时免征公司所得税。“
　　第六条　　取消议定书*9款至第七款的规定，用以下条款代替：
　　“一、在执行协定第四条第二款时，缔约国双方主管当局应参照联合国关于发达国家和发展中国家双重征税协定范本第四条第二款的规定。
　　二、本协定第八条的规定不影响比利时王国政府和中华人民共和国政府一九七五年四月二十日在北京签订的海运协定第八条的规定，也不影响比利时王国政府和中华人民共和国政府1995年4月20在北京签订的民用航空运输协定第十条的规定。
　　三、本协定第十条使用的“股息”一语同样是指：
　　（一）按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的所得，即使该所得以利息形式支付；
　　（二）比利时居民由于参与设在中国的外商投资企业而分配到的利润。
　　四、在执行协定第十二条第二款时，对使用或有权使用工业、商业或科学设备而支付的特许权使用费征收的税收，应以该特许权使用费总额的百分之六十计算。
　　五、本协定第十五条的规定，同样适用于缔约国一方居民作为缔约国另一方居民公司（不包括股份公司）的合伙人，从事个人活动取得的类似受雇取得的报酬。
　　六、本协定第二十四条第二款的规定不应妨碍缔约国一方按照其法律和适用本协定其他规定，对缔约国另一方居民征税。但是，该缔约国另一方居民公司就其设在该缔约国一方的常设机构的利润，应纳税税率不应超过适用于该缔约国一方居民公司利润的*6税率。“
　　第七条　　缔约国双方在完成使本附加议定书生效所必需的各自法律程序后，通过外交途径书面通知对方。本附加议定书自最后一方的通知发出之日起第三十天生效。本附加议定书应适用于生效年度的次年1月1日起发生的所得或者属于生效年度的次年1月1日起开始的纳税期的所得。
　　第八条　　本附加议定书应作为协定和议定书的组成部分，其有效期与执行协定和议定书的期限相同。
　　下列代表经各自政府授权，已在本附加议定书上签字为证。
　　本附加议定书于1996年11月27日在北京签订，一式两份，每份都用中文、法文、荷兰文和英文写成，四种文本同等作准。
　　中华人民共和国
　　比利时王国政府代表
　　政府代表刘仲藜
　　梅斯达德
　　AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME (Unofficial translation)
The Government of the People's Republic of China and the Government of the Kingdom of Belgium;
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Have agreed to the following:
Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
Taxes Covered
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are in particular:
(a) with respect to Belgium:
(i) the individual income tax (l'des personnes physiques) ;
(ii) the corporate income tax (l'des sociétés) ;
(iii) the tax on legal persons (l'des personnes morales) ;
(vi) the tax on non-residents (l'des non-résidents) ;
(v) the special levy equivalent to the individual income tax (la cotisation spéciale assimilée à l'impt des personnes physiques) ;
including any prepayments (précomptes), surcharges on the above-mentioned taxes and prepayments as well as the additional taxes on the individual income tax.
(hereinafter referred to as "Belgian tax" ) ;
(b) with respect to China:
(i) the individual income tax;
(ii) the income tax concerning joint ventures with Chinese and foreign investment;
(iii) the income tax concerning foreign enterprises;
(vi) the local income tax;
including all withholding taxes and all prepayments with respect to the above-mentioned taxes.
(hereinafter referred to as "Chinese tax" ) ;
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other in due time of substantial changes which have been made in their respective taxation laws.
Article 3
General Definitions
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term "Belgium" means the Kingdom of Belgium; when used in a geographical sense, it means the territory of the Kingdom of Belgium including its territorial sea as well as areas over which, in accordance with international law, the Kingdom of Belgium has sovereign rights with respect to exploration for and exploitation of the natural resources of the seabed and subsoil thereof and the above-lying waters;
(b) the term "China" means the People's Republic of China; when used in a geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the laws relating to Chinese tax are in force, and all the area beyond its territorial sea over which, in accordance with international law, the People's Republic of China has sovereign rights for the purposes of exploration for and exploitation of the resources of the seabed and subsoil thereof and the above-lying waters;
(c) the terms "a Contracting State" and "the other Contracting State" mean Belgium or China, as the context requires;
(d) the term "tax" means Belgian tax or Chinese tax, as the context requires;
(e) the term "person" includes an individual, a company and any other body of persons;
(f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
(g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(h) the term "nationals" means:
(i) all individuals having the nationality of a Contracting State;
(ii) all legal persons, partnerships and associations constituted in accordance with the law in force in a Contracting State;
(i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(j) the term "competent authority" means:
(i) with respect to Belgium, the Minister of Finance or his authorized representative;
(ii) with respect to China, the Ministry of Finance or its authorized representative.
2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.
Article 4
Resident
1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall determine, by mutual agreement, of which State that individual is a resident.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of head office is situated.
Article 5
Permanent Establishment
1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" shall also include:
(a) a building site or assembly project or supervisory activities connected therewith, but only if the construction, assembly or supervisory activities last for more than 6 months;
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purposes, but only where such activities continue (for the same or a connected project) within the country for a period or periods aggregating more thanmonths within any 12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies-is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has, and habitually exercises, an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, where the activities of such an agent are carried out exclusively or almost exclusively on behalf of that enterprise, that agent is not considered an independent agent for the purposes of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6
Income from Immovable Property
1. lncome derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use or right to use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
Business Profits
1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. However,
no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Similarly, no account shall be taken, in the determination of the profits of a permanent establishment, of amounts charged (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
Shipping and Air Transport
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
Associated Enterprises
Where:
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
(b) the same profits participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Article 10
Dividends
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
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 10 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term "dividends" as used in this Article means income from shares or rights to participate in profits, not being debt-claims, as well as other income which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Article 11
Interest
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraphs 1 and 2, interest arising in a Contracting State shall be exempt from tax in that State, when it concerns interest paid to the account of the other Contracting State or interest paid to banking or credit institutions the capital of which is wholly owned by the other State or which are recognized by mutual agreement between the competent authorities of both Contracting States.
4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures.
5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected which such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, an administrative subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the interest shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 12
Royalties
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, know-how, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that State itself, an administrative subdivision, a local authority or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and those royalties are borne by that permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the royalties shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 13
Capital Gains
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
4. Gains from the alienation of shares in the capital of a company, the assets of which consist mainly, directly or indirectly, of immovable property situated in a Contracting State, may be taxed in that State.
5. Gains derived from the alienation of shares, other than those mentioned in paragraph 4 and which represent a participation of 25 per cent in a company which is a resident of a Contracting State, may be taxed in that State.
6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable in the Contracting State in which the transferred property is situated.
Article 14
Independent Personal Services
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State in the following cases.
(a) if the resident has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in such case so much of the income as is attributable to that fixed base may be taxed in the other Contracting State; or
(b) if his stay in the other Contracting State is for a period or periods equalling or exceeding in the aggregate 183 days during the calendar year concerned; in such case only so much of the income as is derived from the activities performed in that other Contracting State may be taxed in that other State.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
Dependent Personal Services
1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Nowithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if the 3 following conditions are simultaneously fulfilled:
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of head office of the enterprise is situated.
Article 16
Directors' Fees
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or similar body of a joint-stock company which is a resident of the other Contracting State may be taxed in that other State.
The provisions of this Article shall also apply to payments derived by persons for the exercising of functions similar to those mentioned in the preceding paragraph.
Article 17
Artistes and Athletes
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an entertainer or an athlete who is a resident of a Contracting State from activities exercised in the other Contracting State within the framework of cultural exchange programme between the Government of both States, shall not be taxed in that other State.
Article 18
Pensions
1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made by a Contracting State, a political subdivisions or a local authorities thereof or by a legal person which is part of the social security system of that State may be taxed in that State.
Article 19
Government Service
1.
(a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:
(i) is a national of that other State; or
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
2.
(a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Article 20
Professors
Remuneration which an individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who is present in the first-mentioned State solely for the purpose of teaching, giving lectures or engaging in research at a university or other teaching or research institution recognized by that State, receives for such services shall not be taxable in that State for a period not exceeding, in total, 3 years as from the date of his arrival in that State.
Article 21
Students
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State.
Article 22
Other Income
1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and which arise in the other Contracting State shall be taxable in that other State.
2. Items of income of a resident of a Contracting State which arise from sources situated outside the other Contracting State shall be taxable only in the first State.
3. The provisions of paragraphs 1 and 2 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment of fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Article 23
Methods for the Elimination of Double Taxation
1. In the case of Belgium, double taxation shall be avoided as follows:
(a) Where a resident of Belgium derives income which is taxable in China in accordance with the provisions of this Agreement, with the exception of the provisions of paragraph 2 of Article 10, paragraphs 2 and 7 of Article 11 and paragraphs 2 and 6 of Article 12, Belgium shall exempt such income from tax but it may, in calculating the amount of its taxes on the remaining income of such resident, apply the same rate as if the income in question had not been exempted.
(b) Where a resident of Belgium derives items of income which are included in his total income subject to Belgian tax and which consist of dividends taxable in accordance with paragraph 2 of Article 10 and which are not exempt from Belgian tax by virtue of (c) below, of interest taxable in accordance with paragraphs 2 or 7 of Article 11, or of royalties taxable in accordance with paragraphs 2 or 6 of Article 12, Belgium shall allow a deduction from the tax on that income taking into account the Chinese tax on that income, whether or not such tax has actually been paid. Such deduction shall be equal to the lump-sum deduction of foreign tax provided by Belgian law, but the tax may not, however, be less than 15 per cent of the amount of income in question received after deducting the Chinese tax which might be levied. The deduction is granted at a rate of 20 per cent in the case of royalties which are taxable in China by virtue of the general rules of its tax laws but which are exempt from Chinese tax on the basis of special regulations for the economic development of the country.
(c) where a company which is a resident of Belgium owns shares in a company which is a resident of China, the dividends paid to it by the last-mentioned company and which are taxable in China in accordance with paragraph 2 of Article 10 shall be exempt from the corporate income tax in Belgium, to the extent that such exemption would have been granted had both companies been residents of Belgium.
(d) Where, in accordance with Belgian law, losses incurred by an enterprise managed by a resident of Belgium through a permanent establishment located in China have been effectively deducted from the profits of that enterprise for purposes of Belgian taxation, the exemption provided in (a) shall not apply in Belgium to the profits of other taxable periods which are attributable to that establishment, to the extent that such profits will also have been exempt from tax in China because of their compensation by such losses.
2. In the case of China, double taxation shall be avoided as follows:
(a) The tax levied in Belgium by virtue of this Agreement on income derived in Belgium and received by a resident of China shall be deducted from the Chinese tax payable by that resident on such income, but the amount of the deduction may not exceed the amount of Chinese tax calculated in accordance with Chinese law which is proportionally assignable to such income.
(b) Where the income consists of dividends paid by a company that is a resident of Belgium to a company which is a resident of China and which owns more than 10 per cent of the shares of the company paying the dividends, then, for the deduction from Chinese tax, the Belgian tax paid by the company paying the dividends which corresponds to those dividends must also be taken into account.
Article 24
Non-Discrimination
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 25
Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his
case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.
4. The competent authorities of the Contracting States may communicate with each other on the subject of the administrative measures which are necessary for carrying out the provisions of the Agreement and particularly on the subject of the proof to be provided by residents of each State in order to benefit in the other State from the tax exemptions or reductions provided by this Agreement.
5. The competent authorities of the Contracting States may communicate with each other directly for the application of the Agreement.
Article 26
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement, in particular for the purpose of combatting tax fraud or evasion with respect to these taxes. The exchange of information is not restricted by Article 1. Any information received 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) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. 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.
2. In no case shall the provisions of paragraph 1 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) .
Article 27
Diplomats
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Article 28
Entry Into Force
The Contracting States shall notify each other in writing through diplomatic channels that the procedures required by their respective laws for the bringing into force of this Agreement have been completed. The Agreement shall enter into force on the 30th day after the date of the later of the notifications. It shall apply to income arising as from 1 January of the year following that of its entry into force or to income pertaining to taxable periods beginning as from 1 January of the year following that of its entry into force.
Article 29
Termination
This Agreement shall remain in force indefinitely. However, 5 years after entry into force, each of the Contracting State may give notice through diplomatic channels, before 1 July of a calendar year of termination of this Agreement at the end of that calendar year. In such case, the Agreement shall cease to apply for the last time to income arising as from 1 January of the year following that of termination or to income pertaining to taxable periods begining as from 1 January of the year following that of termination.
IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE at Beijing, 18 April 1985, in duplicate in the Chinese and French, Dutch languages, the three texts being equally authentic.
For the Government　　　　　　　　　　　　　　　　　　　　　　　　 For the Government of
of the People's　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　the Kingdom of Belgium
Republic of China
PROTOCOL
At the signature of the Agreement between the Government of the People's Republic of China and the Government of the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall form an integral part of the Agreement.
1. The term "resident of a Contracting State" as defined in paragraph 1 of Article 4 of the Agreement shall also mean companies under Belgian law other than share companies, which have chosen to have their profits subjected to the individual income tax in the names of their members.
2. In applying paragraph 2 of Article 4 of the Agreement, the competent authorities of the Contracting States shall be guided by the provisions contained in paragraph 2 of Article 4 of the United Nations Model Double Taxation Convention between Developed and Developing Countries.
3. The provisions of Article 8 of the Agreement shall not affect the provisions of Article 8 of the Maritime Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China signed at Beijing on 20 April 1975 nor the provisions of Article 10 of the Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China pertaining to civil air transport signed at Beijing on 20 April 1975.
4. The term "dividends" as used in Article 10 of the Agreement shall also mean incomeeven if attributed in the form of interest taxable as income from capital invested by members in companies which are residents of a Contracting State.
5. In applying paragraph 2 of Article 12 of the Agreement, the tax which may be levied on royalties paid for the use of, or the right to use, industrial, commercial or scientific equipment shall be calculated on 60 per cent of the gross amount of the royalties.
6. The provisions of paragraph 2 of Article 24 of the Agreement shall not prevent a Contracting State from levying its tax, in accordance with its laws and subject to the other provisions of this Agreement, on residents of the other Contracting State, it being understood that the rate of tax paid by a company which is a resident of that other State because of the profits of the permanent establishment at its disposal in the first-mentioned State shall not exceed the maximum rate of tax applicable to the profits of companies which are residents of that first-mentioned State.
7. No provision of the Agreement shall limit the taxation of a company which is a resident of a Contracting State, in accordance with the laws of that State, in the event it repurchases its own shares or in the event its capital is divided.
IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Protocol.
DONE at Beijing, 18 April 1985, in duplicate in the Chinese and French, Dutch languages, the three texts being equally authentic.
For the Government　　　　　　　　　　　　　　　　　　　　　　　　For the Government of
of the People's　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　the Kingdom of Belgium
Republic of China
ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OFTHE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDING THE AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND THE PROTOCOL SIGNED AT BEIJING ON APRIL 18, 1985
The Government of the People's Republic of China and the Government of the kingdom of Belgium Desiring to amend the Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the Protocol signed at Beijing on April 18, 1985 (hereinafter referred to respectively as "the Agreement" and "the Protocol"),
Have agreed as follows:
Article I
The provisions of paragraph 3, (b) of Article 2 of the Agreement are deleted and replaced by the following provisions:
" (b) with respect to China:
1. the individual income tax;
2. the income tax concerning enterprises with foreign investment and foreign enterprises;
3. the local income tax;
including all withholding taxes and all prepayments with respect to the above-mentioned taxes,
(hereinafter referred to as "Chinese tax" )."
Article II
The provisions of paragraph 3 of Article 11 of the Agreement are deleted and replaced by the following provisions:
"3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State, if it is:
(a) interest derived by the other Contracting State;
(b) interest received by banking or credit institutions the capital of which is wholly owned by that other State or which are mutually agreed upon by the competent authorities of both Contracting States;
(c) interest received by a resident of that other State in respect of a debt-claim or a loan financed or guaranteed directly or indirectly by an institution belonging to that other State and which is mutually agreed upon by the competent authorities of both Contracting States. "
Article III
Article 16 of the Agreement is deleted and replaced by the following Article:
" Article 16 Directors' fees
1. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
The preceding paragraph shall also apply to payments derived in respect of the discharge of similar functions as those exercised by a person referred to in the said paragraph.
2. However, remuneration derived by a person referred to in paragraph 1 from the company in respect of the discharge of day-to-day functions of a managerial or technical nature, may be taxed in accordance with the provisions of Article 15, as if such remuneration were derived in respect of an employment. "
Article IV
The provisions of paragraph 2 of Article 18 of the Agreement are completed by the following provision:
" Pensions paid and other payments made under a public welfare scheme organised by a Contracting State in order to supplement the benefits of the social security system of that State may also be taxed in the said State. "
Article V
The provisions of paragraph 1, (b) and (c) of Article 23 of the Agreement are deleted and replaced by the following provisions:
"(b) Subject to the provisions of Belgian law regarding the deduction from Belgian tax of taxes paid abroad, where a resident of Belgium derives items of his aggregate income for Belgian tax purposes which are dividends taxable in accordance with paragraph 2 of Article 10, and not exempt from Belgian tax according to subparagraph (c) hereinafter, interest taxable in accordance with paragraphs 2 or 7 of Article 11, or royalties taxable in accordance with paragraphs 2 or 6 of Article 12, the Chinese tax levied on that income shall be allowed as a credit against Belgian tax relating to such income.
Belgium shall also allow against its tax a credit with respect to the above-mentioned dividends, interest and royalties derived from investments which are closely connected with industrial and commercial development projects in China, when such income is taxable in China in accordance with the provisions of the Agreement and the general rules of Chinese law but no Chinese tax has effectively been levied by virtue of special and temporary measures. This credit shall be calculated at a rate of 15 per cent with regard to dividends and royalties and at a rate of 10 per cent with regard to interest, but shall not exceed that part of the Belgian tax, as computed before the credit is given, which is attributable to these items of income and shall only apply for a period of 10 years beginning on or after the first of January of the year following that in which the Additional Protocol entered into force. This period may be extended by mutual agreement between the competents authorities of the Contracting States.
(c) Dividends derived by a company which is a resident of Belgium from a company which is a resident of China and which may be taxed in China in accordance with paragraph 2 of Article 10, shall be exempt from the corporate income tax in Belgium under the conditions and within the limits provided for in "Belgian law" .
Article VI
The provisions of items 1 to 7 of the Protocol are deleted and replaced by the following paragraphs:
"1. For the application of paragraph 2 of Article 4 of the Agreement, the competent authorities of the Contracting States shall be guided by the provisions contained in paragraph 2 of Article 4 of the United Nations Model Double Taxation Agreement between Developed and Developing Countries.
2. The provisions of Article 8 of the Agreement shall not affect the provisions of Article 8 of the Shipping Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China signed at Beijing on April 20, 1975, nor the provisions of Article 10 of the Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China relating to civil air transport, signed at Beijing on April 20, 1975.
3. The term" dividends" as used in Article 10 of the Agreement also means:
(a) income-even paid in the form of interest-which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident;
(b) profits distributed to a resident of Belgium in respect of his participation in an enterprise with foreign investment established in China.
4. For the application of paragraph 2 of Article 12 of the Agreement, the tax which may be levied on royalties paid for the use of, or the right to use, industrial, commercial or scientific equipment shall be calculated on 60 per cent of the gross amount of these royalties.
5. The provisions of Article 15 of the Agreement shall also apply to remuneration received by a resident of a Contracting State in respect of his personal activity as a partner of a company, other than a company with share capital, which is a resident of the other Contracting State, as if such remuneration were derived in respect of an employment.
6. The provisions of paragraph 2 of Article 24 of the Agreement shall not prevent a Contracting State from taxing, in accordance with its laws and subject to the other provisions of the Agreement, residents of the other Contracting State, but it is understood that the rate of tax due by a company which is a resident of that other State in respect of the profits of its permanent establishment in the first-mentioned State shall not exceed the maximum rate of tax applicable to the profits of companies which are residents of that first-mentioned State. "
Article VII
The Contracting States shall notify each other in writing through diplomatic channels that the procedures required by their respective laws for the bringing into force of this additional Protocol have been completed. This additional Protocol shall enter into force on the thirtieth day after the date of the later of the notifications. It shall apply to income arising on or after the first day of Jnuary of the year following that in which it enters into force or to income relating to taxable periods beginning on or after the first day of January of the year following that in which it enters into force.
Article VIII
This additional Protocol, which shall form an integral part of the Agreement and of the Protocol, shall remain in force as long as the last-mentioned instruments will be applicable.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this additional Protocol.
DONE at Beijing on the 27th day of November 1996, in duplicate, in the French, Dutch, Chinese and English languages, the four texts being equally authoritative.
For the Government　　　　　　　　　　　　　　　　　　　　　　　　 For the Government of
of the People's　　　　　　　　　　　　　　　　　　　　　　　　　　　　the Kingdom of Belgium
Republic of China