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 athlete who is resident in a Contracting State from activities exercised in the other Contracting State within the framework of a cultural exchange program agreed upon by the Governments of both Contracting States shall not be taxed in that other State. 　　Article 18 Pensions 　　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. 　　Article 19 Government Service 　　1.(a)Remuneration, other than a pension, paid by a Contracting State or a local authority or organ thereof to an individual in respect of services rendered to that State, authority or organ 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 a Contracting State or a local authority or organ thereof to an individual in respect of services rendered to that State or authority or organ 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 other State. 　　3.The provisions of Articles 15, 16, 17 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 local authority or organ thereof. 　　Article 20 Professors and Researchers 　　1.A professor or researcher who is, or was immediately before visiting the other a Contracting State, a resident of a Contracting State and who is present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of advanced study to research or for the purpose of teaching at a university, college, school or any other educational or research institution shall be exempt from tax in the other Contracting State in respect of remuneration derived from such activities. 　　2.The provisions of paragraph 1 shall not apply to income from research, if this research is not in the public interest but primarily for the private benefit of a certain person or persons. 　　Article 21 Students and Trainees 　　A student, business apprentice or trainee who is a resident of a Contracting State or was, immediately before visiting the other Contracting State, a resident of the first-mentioned State and who is present in the other State solely for the purpose of his education or training, shall be exempt from tax in that other State on; 　　(a)all payments made by persons outside the other State for the purpose of his maintenance, or training; and 　　(b)all scholarships, allowances or maintenance payments paid by governmental, charitable, scientific, cultural or educational organizations for the purpose of his maintenance, education or training; and 　　(c)income from personal services performed in the other Contracting State during in the aggregate not more than 5 years and in an amount not exceeding 6,000 DM or its equivalent in Chinese currency RMB per calendar year, for the purpose of supplementing his income for his maintenance, education or training. 　　Article 22 Other Income 　　1.Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 　　2.The provisions of paragraph 1 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 or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 　　3.Notwithstanding the provision of paragraphs 1 and 2, items of income of a resident of a Contracting State which are not covered under the preceding Articles of this Agreement may be taxed in the other Contracting State, if they are arising in that other State. 　　Article 23 Capital 　　1.Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 　　2.Capital represented by 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 by 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, may be taxed in that other State. 　　3.Capital represented by ships or aircraft operated in international traffic, and by 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.All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 　　Article 24 Elimination of Double Taxation 　　1.For a resident of the People's Republic of China double taxation shall be eliminated as follows: 　　(a)the German tax levied in accordance with the provisions of this Agreement on income derived from the Federal Republic of Germany shall be allowed as a credit against the Chinese tax to be paid by that resident in the People's Republic of China. The amount of German tax to be credited, however, shall not exceed the amount of Chinese tax computed with respect to such income in accordance with the tax regulations of the People's Republic of China; 　　(b)where the income consists of dividends paid by a company which is a resident of the Federal Republic of Germany to a company which is a resident of the People's Republic of China and which owns at least 10% of the capital of the first-mentioned company the tax paid by the first-mentioned company may be credited against the tax imposed by the People's Republic of China, to the extent it can be attributed to such dividends. 　　2.For a resident of the Federal Republic of Germany double taxation shall be eliminated as follows: 　　(a)Unless the provisions of subparagraph (b) apply, there shall be excluded from the basis upon which German tax is imposed any item of income arising in the People's Republic of China and any item of capital situated within the People's Republic of China which, according to this Agreement, may be taxed in the People's Republic of China. The Federal Republic of Germany, however, retains the right to take into account in the determination of its rate of tax the items of income and capital so excluded. 　　In the case of dividends the foregoing provisions shall apply only to such dividends as are paid to a company (not including partnerships) being a resident of the Federal Republic of Germany be a company being a resident of the People's Republic of China at least 10% of the capital of which is owned directly by the German company. 　　For the purposes of taxes on capital there shall also be excluded from the basis upon which German tax is imposed any shareholding, the dividends from which, if paid, would be excluded according to the immediately foregoing sentence from the basis upon which German tax is imposed. 　　(b)Subject to the provisions of German tax law regarding credit for foreign tax, a credit shall be allowed against German individual income and corporate income tax payable in respect of the following items of income arising in the People's Republic of China, the Chinese tax paid under Chinese laws and in accordance with this Agreement on: 　　(aa)dividends not dealt with in subparagraph (a); 　　(bb)interest; 　　(cc)royalties; 　　(dd)income to which paragraph 4 of Article 13 applies; 　　(ee)remuneration to which Article 16 applies; 　　(ff)income to which Article 17 applies. 　　(gg)income to which paragraph 3 of Article 22 applies. 　　(c)For the purpose of subparagraph (b) the Chinese tax to be credited shall be deemed to be: 　　(ⅰ)in the case of dividends referred to in sub-paragraph (b) under (aa):10% of the gross amount of dividends; 　　(ⅱ)in the case of interest and royalties referred to in sub-paragraph (b) under (bb) and (cc): 15% of the gross amount of such payments. 　　Article 25 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 a Contracting State. 　　2.The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourable 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 exclusively 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. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted 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 any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that 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 26 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 25, 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 agree0ment with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 　　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. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 　　4.The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. 　　Article 27 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. 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 28 Diplomatic Agents and Consular Officers 　　Nothing in this Agreement shall affect the fiscal privileges of diplomatic Agents or consular officers under the general rules of international law or under the provisions of special agreements. 　　Article 29 Berlin Clause 　　This Agreement shall also apply to Berlin (West) in accordance with the procedure agreed upon. 　　Article 30 Entry into Force 　　This Agreement shall enter into force on the thirtieth day following the date on which each of the two Governments has notified the other that the procedures required by its law for the bringing into force of this Agreement have been completed. The Agreement shall have effect: 　　(a)on taxes withheld at the source on dividends paid on or after 1 January 1985; 　　(b)on taxes withheld at source on interest or royalties paid on or after 1 July 1985; 　　(c)on other taxes, for any tax year beginning on or after 1 January 1985. 　　Article 31 Termination 　　This Agreement shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination; in such case the Agreement shall cease to have effect: 　　(a)on taxes withheld at source on dividends, interest and royalties paid on or after 1 January of the year following that in which the notice is given; 　　(b)on other taxes, for any tax year beginning on or after 1 January of the year following that in which the notice is given. 　　DONE in duplicate at Bonn this 10th day of June 1985, in the Chinese and German languages, both texts being equally authentic. For the People's Republic of China　　For the Federal Republic of Germany