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Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Protocol to the Agreement on the Avoidance of Double Taxation between the Government of China and the Government of Mauritius
[Effective]
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国家税务总局关于中毛两国政府避免双重征税协定议定书生效及执行的通知
[现行有效]
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【法宝引证码】
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| Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Protocol to the Agreement on the Avoidance of Double Taxation between the Government of China and the Government of Mauritius | | 国家税务总局关于中毛两国政府避免双重征税协定议定书生效及执行的通知 |
| (No.14 [2007] of the State Administration of Taxation) | | (国税发〔2007〕14号) |
| The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: | | 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： |
The Chinese government and the Government of the Republic of Mauritius have officially signed a Protocol to the Agreement on the Avoidance of Double Taxation and Prevention of Fiscal Evasion (hereinafter referred to as Protocol) on September 5th, 2006. The foreign affairs departments of both governments have exchanged notes with each other on November 24th, 2006 and January 25th, 2007, respectively, confirming that the necessary legal procedures for effectiveness have been accomplished. According to the provision of Article 3 of the Protocol, the Protocol shall come into force on January 25th, 2007. As for China, this Protocol shall apply to the incomes obtained in the tax years beginning on or after January 1st, 2008; as for Mauritius, this Protocol applies to the incomes obtained in the tax years beginning on or after July 1st, 2007. The State Administration of Taxation has printed and distributed the text of this Protocol to you in the “Letter No.833 [2006] of the State Administration of Taxation”. Please comply with and implement it accordingly.
．．．．．． | | 我国政府和毛里求斯共和国政府关于对所得避免双重征税和防止偷漏税的协定议定书（以下简称“议定书”），已于2006年9月5日正式签署。业经双方外交主管部门分别于2006年11月24日和2007年1月25日互致照会，确认已完成生效所必需的法律程序。根据议定书第三条，该议定书自2007年1月25日起生效。在中国，适用于2008年1月1日或以后开始的纳税年度取得的所得；在毛里求斯，适用于2007年7月1日或以后开始的所得年度取得的所得。上述议定书文本，税务总局已于2006年9月8日以国税函〔2006〕833号文件印发给你们，请遵照执行。
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