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AGREEMENT BETWEEN THE GOVERNMENT OF BERMUDA AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES [Effective]
中华人民共和国政府和百慕大群岛政府关于税收情报交换的协定 [现行有效]
【法宝引证码】
 
  
AGREEMENT BETWEEN THE GOVERNMENT OF BERMUDA AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES
The Government of Bermuda and the Government of the People's Republic of China (“the Contracting Parties”):
Acknowledging that the Contracting Parties are competent to negotiate and conclude a tax information exchange agreement;
Desiring to provide a framework for cooperation and exchange of information in tax matters;
Agree to conclude the Agreement as follows:
 中华人民共和国政府和百慕大群岛政府关于税收情报交换的协定
中华人民共和国政府和百慕大群岛政府(“缔约双方”),认识到缔约双方有权谈判和缔结税收情报交换协定,愿意建立税收合作与情报交换框架,同意缔结协定如下:
 ARTICLE 1SCOPE OF AGREEMENT
  第一条 协定范围
1. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment, verification and collection of such taxes, the recovery and enforcement of tax claims, and the investigation or prosecution of tax matters.
 一、缔约双方主管当局应当就本协定所含税种相关缔约双方国内法的管理和执行,通过交换与之具有可预见相关性的情报相互提供协助。该情报应包括与这些税收的确定、核定、查证与征收,税收主张的追索与执行以及税收事项的调查或起诉具有可预见相关性的信息。
2. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.
 二、情报根据本协定的规定交换,并按第八条规定的方式保密。
 ARTICLE 2JURISDICTION
  第二条 管 辖 权
1. The Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction.
 一、被请求方没有义务提供不归其当局所拥有,或者不由其管辖地域内的人掌握或控制的情报。
2. To enable the appropriate implementation of this Agreement, information shall be provided in accordance with this Agreement by the competent authority of the Requested Party:
 二、为正确执行本协定,被请求方主管当局应依据本协定提供情报:
(a) without regard to whether the person to whom the information relates is a resident, national or citizen of a Party, or whether the person by whom the information is held is a resident, national or citizen of a Party; and
 (一)无论与情报相关的人是否为一方的居民、国民或公民,或者掌握情报的人是否为一方的居民、国民或公民;
(b) provided that the information is present within the territory, or in the possession or control of a person subject to the jurisdiction, of the Requested Party.
 (二)只要所需情报存在于被请求方领土内,或者为被请求方管辖范围内的人掌握或控制。
 ARTICLE 3TAXES COVERED
  第三条 税种范围
1. The taxes covered by this Agreement are:
 一、本协定适用的税种是:
(a) in the case of the People's Republic of China:
 (一)在中华人民共和国:
(i) the individual income tax; and
 1.个人所得税;
(ii) the enterprise income tax;
 2.企业所得税;
(b) in the case of Bermuda, taxes of every kind and description.
 (二)在百慕大,所有税种。
2. The competent authorities of the Contracting Parties shall notify each other of any relevant changes to the taxation and related information gathering measures covered by this Agreement.
 二、缔约双方主管当局应将本协定所含税收及相关情报收集程序的任何相关变化相互通知对方。
3. The taxes covered by this Agreement may be expanded or modified by mutual agreement of the Contracting Parties in the form agreed upon by both Contracting Parties.
 三、缔约双方可以通过相互协商以缔约双方认可的方式扩大或修改本协定的税种范围。
 ARTICLE 4DEFINITIONS
  第四条 定  义
1. In this Agreement:
 一、 本协定中:
(a) “the People's Republic of China”, when used in a geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources in accordance with international law and its domestic laws;
 (一)“中华人民共和国”用于地理概念时,是指所有适用中国有关税收法律的中华人民共和国领土,包括领海,以及根据国际法和国内法,中华人民共和国拥有以勘探和开发海床及其底土和上覆水域资源为目的的主权权利的领海以外的任何区域;
(b) “Bermuda”, when used in a geographical sense, means the Islands of Bermuda, including its territorial sea;
 (二)“百慕大群岛”用于地理概念时,是指百慕大岛屿,包括其领海;
(c) “collective investment fund or scheme” means any pooled investment vehicle, irrespective of its legal form;
 (三)“集合投资基金或计划”是指任何集合投资工具,不管法律形式如何;
(d) “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
 (四)“公司”是指任何法人团体或者在税收上视同法人团体的任何实体;
(e) “competent authority” means:
 (五)“主管当局”:
(i) in the case of the People's Republic of China, the State Administration of Taxation or its authorized representative; and
 1.在中华人民共和国,是指国家税务总局或其授权代表;
(ii) in the case of the Bermuda, the Minister of Finance or an authorised representative of the Minister;
 2.在百慕大群岛,是指财政部部长或其授权的一位代表;
(f) “information” means any fact, statement, document or record in whatever form;
 (六)“情报”是指任何形式的事实、说明、文件或记录;
(g) “information gathering measures” means judicial, regulatory or administrative laws and procedures that enable a Contracting Party to obtain and provide the information requested;
 (七)“情报收集程序”是指使缔约一方能够获取并提供所请求情报的司法、监管或行政法律和程序;
(h) “national” means:
 (八)“国民”:
(i) in relation to Bermuda, a legal person who is a Bermudian deriving their status as such from the laws in force in Bermuda;
 1.在百慕大群岛,是指按照百慕大群岛现行法律取得其地位的百慕大法律意义上的人;
(ii) in relation to the People's Republic of China, any individual possessing the nationality of the People's Republic of China;
 2.在中华人民共和国,是指任何具有中华人民共和国国籍的个人;
(iii) any legal person, partnership, company, trust, estate, association or any other entity, deriving its status as such from the laws in force in a Contracting Party;
 3.按照缔约一方现行法律取得其地位的任何法人、合伙企业、公司、信托、遗嘱财产公司、社团或任何其他实体;
(i) “person” means a natural person, a company or any entity that is treated as a body corporate for tax purposes, or any other body or group of persons;
 (九)“人”是指自然人、公司或者为税收目的视为法人团体的任何实体,或任何其他团体或集团;
(j) “public collective investment fund or scheme” means any collective investment fund or scheme, in which the purchase, sale or redemption of shares or other interests is not implicitly or explicitly restricted to a limited group of investors;
 (十)“开放式集合投资基金或计划”是指任何集合投资基金或计划,其股份或其他权益的购买、销售或赎回不明示或暗示地限于部分投资者;
(k) “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; and for this purpose, the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company and the term “recognised stock exchange” shall bear the meaning agreed upon by the competent authorities of the Contracting Parties;
 (十一)“上市公司”是指其主要股票在认可的证券交易所上市,且上市股票可以由公众买卖的任何公司。股票可以“由公众”买卖是指股票的买卖不明示或暗示地限于部分投资者。为上述目的,“主要股票”一语是指代表公司多数选举权和价值的股票。“认可的证券交易所”一语应具有缔约双方主管当局共同商定的含义;
(l) “Requested Party” means the party to this Agreement which is requested to provide or has provided information in response to a request;
 (十二)“被请求方”是指本协定中被请求提供情报或应请求已提供情报的一方;
(m) “Requesting Party” means the party to this Agreement submitting a request for or having received information from the Requested Party;
 (十三)“请求方”是指本协定中发出请求或已从被请求方得到情报的一方;
(n) “tax” means any tax covered by this Agreement.
 (十四)“税收”是指本协定所含的任何税收。
2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.
 二、缔约一方在实施本协定的任何时候,对于本协定未定义的术语,除上下文另有要求外,应当具有当时该缔约方法律所规定的含义。该缔约方适用税法的定义优先于其他法律对该术语的定义。
 ARTICLE 5EXCHANGE OF INFORMATION UPON REQUEST
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  第五条 专项情报交换

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