PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF REPUBLIC OF SLOVENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION
颁布时间:1995-02-13
At the signing of the Agreement between the Government of the People's
Republic of China and the Government of the Republic of Slovenia for the
avoidance of Double Taxation and the Prevention of Fiscal Evasion with
respect to Taxes on Income ( hereinafter referred to as "The Agreement"),
both sides have agreed upon the following provisions which form an
integral part to the Agreement.
1. For the purposes of this Agreement, the term "head office"
mentioned, in the case of Slovenia, any legal entity formed in Slovenia
in accordance with the laws of Slovenia.
2. In connection with Article 8, income derived from China by an
enterprise which is a resident of Slovenia from the operation of ships or
aircraft in international traffic shall be exempt from the business tax in
China; income derived from Slovenia by an enterprise which is a resident
of China from the operation of ships or aircraft in international traffic
shall be exempt from any tax similar to the business tax in China which
may be imposed in Slovenia.
DONE at Beijing on the February 13, 1995, in duplicate in the
Chinese, Slovenian and English languages, Three texts being equally
authentic. In the case of divergence of interpretation, the English text
shall prevail.
For the Government of For the Government of
The People's Republic of China the Republic of Slovenia