Protocol Amending the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of GREAT Britain and Northern Ireland for the Reciprocal Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Protocol Amending the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of GREAT Britain and Northern Ireland for the Reciprocal Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Protocol Amending the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of GREAT Britain and Northern Ireland for the Reciprocal Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
September 2, 1996
The Government of the People's Republic of China and the Government of the Unite Kingdom of Great Britain and Northern Ireland;
Desiring to conclude a Protocol to amend the Agreement between the Contracting Governments for the reciprocal avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Beijing on 26 July 1984 (hereinafter referred to as "the Agreement" ) ;
Have agreed as follows:
Article 1
Sub-paragraph (a) of paragraph (1) of Article 2 of the Agreement shall be deleted and replaced by the following:
"1. in the People's Republic of China:
(1) the individual income tax;
(2) the income tax for enterprises with foreign investment and foreign enterprises; and
(3) the local income tax;
(hereinafter referred to as" Chinese tax" ) ; "
Article 2
Sub-paragraph (i) of paragraph (1) of Article 3 of the Agreement shall be deleted and replaced by the following:
"(i) the term" competent authority" means, in the case of China, the State Administration of Taxation or its authorised representatives, and in the case of the United Kingdom, the Commissioners of lnland Revenue or their authorized representatives. "
Article 3
Paragraph (1) of Article 4 of the Agreement shall be deleted and replaced by the following:
"1.For the purposes of this Agreement, the term" resident of a Contracting State" means any person who, under the law of that State, is liable to tax therein by reason of his domicile, residence, place of head office or effective management, place of incorporation or any other criterion of a similar nature.
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