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 of this Agreement and situated in the other Contracting State may be taxed in that other Contracting 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 together with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State. 　 3.Gains from the alienation of ships or aircraft operated in international traffic by an enterprise which is a resident Of a Contracting State or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State. 　 4.Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State. 　 5. Gains from the alienation of shares other than those mentioned in paragraph 4　representing a participation of at least 25 per cent in a company Which is a resident of a Contracting State may be taxed in that Contracting State. 　　6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxab1e only in the Contracting State Of which the alienator is a resident. 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 contracting State except in one of the following circumstances, when such income may also be taxed in the other contracting State: 　　(a) if he has a fixed base regularly available to him in the other contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other contracting State; 　　(b) if his stay in the other contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year concerned; in that case, only so much of the income as is derived from his activities performed in that other contracting State may be taxed in that other contracting 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, 20 and 21 of this Agreement, 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 contracting 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 contracting State. 　　2. Notwithstanding the provisions of paragraph 1 of this Article, 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: 　　(a) the recipient is present in the other contracting 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 contracting State; and 　　(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other contracting State. 　　3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by an enterprise which is a resident of a contracting State in international traffic, shall be taxable only in that contracting State. 　　Article 16 Director's Fees 　　Director's fees and other similar payments derived by a resident of a contracting State in his capacity as a member of the board of directors of a company which is a resident of the other contracting State may be taxed in that other contracting State. 　　Article 17 Artistes and Sportsmen 　　1. Notwithstanding the provisions of Articles 14 and 15 of this Agreement, income derived by a resident of a contracting State as an entertainer, such as a theatre, notion picture, radio or television artist, or a musician, or as a sportsman, from his personal activities as such exercised in the other contracting State, may be taxed in that other contracting State. 　　2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7,14 and 15 of this Agreement, be taxed in the contracting State in which the activities of the entertainer or sportsman are exercised. 　　3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived by entertainers or sportsmen who are resident s of a contracting State from the activities exercised in the other contracting State under a plan of cultural exchange between the Governments of both contracting State or substantially financed form public funds of each contracting State shall be exempt from tax in that other contracting State. 　　Article 18 Pensions 　　Subject to the provisions of paragraph 2 of Article 19 of this Agreement, pensions and other similar remuneration paid to a resident of a contracting State in consideration of past employment shall be taxable only in that contracting State. 　　Article 19 Government Service 　　1. (a) Remuneration, other than pension, paid by the Government of a contracting State, a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that contracting State, a political subdivision or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that contracting State. 　　(b) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, such remuneration shall be taxable only in the other contracting State if the services are rendered in that 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 to which contributions are made by the Government of a contracting State, a political subdivision or a local authority thereof to an individual in respect of services rendered to the Government of that contracting State, a political subdivision or a local authority thereof shall be taxable only in that contracting State. 　　(b) Notwithstanding the provisions of sub-paragraph a )of this paragraph, 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, 17 and of 18 this Agreement shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the Government of a contracting State, a political subdivision or a local authority thereof. 　　Article 20 Teachers and Researchers 　　 An individual who is, or immediately before visiting a contracting State was, a resident of the other contracting State and is present in the first-mentioned contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned contracting State shall be exempt form tax in the first-mentioned contracting State, for a period of three years from the date of his first arrival in the first-mentioned contracting State, in respect of remuneration for such teaching ,lectures or research. 　　Article 21 Students and Trainees 　　1. A student, business apprentice or trainee 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 ,training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training; 　　(a) payments derived form sources outside that contracting State for the purpose of his maintenance, education, study, research or training; 　　(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization. 　　2. A student, business apprentice or trainee referred to in paragraph 1 shall, in respect of remuneration from employment, be entitled during his or her education or training to the same exemptions, relief or reductions in respect of taxes available to residents of the State which he or she is visiting. 　　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 contracting State. 2. The provisions of paragraph 1 of this Article shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6 of this Agreement, if the recipient of such income, being a resident of a contracting State, carried on business in the other contracting State through a permanent establishment situated therein, or performs in that other contracting 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 of this Agreement, as the case may be, shall apply. Article 23 Property 1. Property represented by immovable property referred to in Article 6 of this Agreement owned by a resident of a contracting State and situated in the other contracting State, may be taxed in that other State. 2. Property 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. Property represented by ships and aircraft operated by an enterprise which is a resident of a contracting State in international traffic and by movable property pertaining to the operation of such ship and aircraft shall be taxable only in that contracting State. 4. All other elements of property of a resident of a contracting State shall be taxable only in that State. Article 24 Elimination of Double Taxation 　　1. In China, double taxation shall be eliminated as follows: 　　(a) Where a resident of China derives income from Ukraine the amount of tax on that income payable in Ukraine in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China. 　　(b) Where the income derived from Ukraine is a dividend paid by a company which is a resident of Ukraine to a company which is a resident of China and which owns not less than 10 per count of the shares of the company paying the dividend , the credit shall take into account the tax paid in Ukraine by the company paying the dividend in respect of its income. 　　2. In Ukraine, double taxation shall be eliminated as follows: 　　Subject to the provisions of the law of Ukraine regarding the elimination of tax payable in a territory outside Ukraine (which shall not affect the general principle hereof), Chinese tax paid under the laws of China and in accordance with this Agreement, whether directly or by deduction, on profits, income or chargeable property from sources within China shall be allowed as a credit against any Ukrainina tax computed by reference to the same profits, income or property by reference to which the Ukrainian tax is computed. Such deductions in either case shall not exceed that part of income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the property which may be taxed in that other State. 　　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 Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph 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 Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph 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 l2 of this Agreement 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 property 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 property 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 the first--mentioned State are or may be subjected. 　 5. The provisions of this Article shall apply to taxes covered by this Agreement. 　　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 l of Article 25 of this Agreement 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 provisions of this 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 this 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 proceeding 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 or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is no contrary to this Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1 of this Agreement. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to person 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 of this Article 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, cornmercial or professional secret or trade process, or information, the disclosure of which would be contrary to pub1ic 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 Entry into Force Each of the Contracting States shall notify to the other, through the diplomatic channel the completion of the procedures required by its domestic law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in China: in respect of income derived during the taxable years beginning on or after the first day of January next following that in Which this Agreement enters into force; (b) in Ukraine: (i) in respect of taxes on dividends, interest or royalties for any payments made on or after the sixtieth day following the day on which the Agreement enters into force; (ii) in respect of tax on profit of enterprises for any taxation period beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force; (iii) in respect of income tax on citizens for any payments made on or after the sixtieth day following that day on which the Agreement enters into force. Article 30 Termination This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channel, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect: (a) in China: in respect of income derived during the taxab1e years beginning on or after the first day of January in the calendar year next fo1lowing that in which the notice of termination is given; (b) in Ukraine: (i) in respect of taxes on dividends, interest or royalties for any payments made on or after the sixtieth day following that day on which the notice is given; (ii) in respect of tax on profit of enterprises for any taxation period beginning on or after the first day of January in the calendar year next following that in Which the notice is given; (iii) in respect of income tax on citizens for any payments mad on or after the sixtieth day following that day on which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorized thereto have signed this Agreement. DOME at Beijing on the 4th day of December, l995 in duplicate in the Chinese, Ukrainian and English languages, all texts being equally authentic. In the case of any divergence of interpretation the English text shall prevail. For the Government of the People's For the Government of Ukraine Republic of China