PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND
THE GOVERNMENT OF JAMAICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT
颁布时间:1996-06-03
At the signing of the Agreement between the Government of the People's
Republic of China and the Government of Jamaica 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 of the
Agreement.
1. In connection with Article 8, "Shipping and Air Transport":
The Article shall also apply:
(i) in China, to the business tax;
(ii) in Jamaica, to any tax similar to the business tax in China which
may be imposed in Jamaica after the signing of the Agreement.
2. In connection with Article 15, "Dependent Personal Services":
Employees who are sent by the air and shipping transportation
enterprises of a Contracting State to the other Contracting State shall be
taxed on their remuneration only on the first-mentioned Contracting State.
3. In connection with Article 18, "Pensions":
It is understood that the provisions of the Article shall also apply
to an annuity paid to a resident of a Contracting State. The term
"annuity" shall have the meaning which is has under the law of each
Contracting State.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto,
have signed this Protocol.
DONE at Beijing on the 3rd day of June, 1996, in duplicate in the
Chinese and English languages, both texts being equally authentic.
For the Government of the People's For the Government of Jamaica
Republic of China