Cap. 112BP 《稅務(關於收入及資本收益稅項的雙重課稅寬免和防止逃稅)(大不列顛及北愛爾蘭聯合王國)令》Inland Revenue (Double Taxation Relief and Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains) (United Kingdom of Great Britain and Northern Ireland) Order

1.

This Agreement shall apply to taxes on income imposed on behalf of a Contracting Party or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2.

There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on capital appreciation.

3.

The existing taxes to which this Agreement shall apply are:

4.

This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes, as well as any other taxes falling within paragraphs 1 and 2 of this Article which a Contracting Party may impose in future. The competent authorities of the Contracting Parties shall notify each other of any significant changes that have been made in their taxation laws.

5.

The existing taxes, together with the taxes imposed after the signature of this Agreement, are hereinafter referred to as “Hong Kong Special Administrative Region tax” or “United Kingdom tax”, as the context requires.

1.

For the purposes of this Agreement, unless the context otherwise requires:

2.

In this Agreement, the terms “Hong Kong Special Administrative Region tax” and “United Kingdom tax” do not include any penalty or interest (including, in the case of the Hong Kong Special Administrative Region, any sum added to the Hong Kong Special Administrative Region tax by reason of default and recovered therewith and “additional tax” under section 82A of the Inland Revenue Ordinance) imposed under the laws of either Contracting Party relating to the taxes to which this Agreement applies by virtue of Article 2.

3.

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 Party for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.

1.

For the purposes of this Agreement, the term “resident of a Contracting Party” means:

2.

Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting Parties, then his status shall be determined as follows:

3.

Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Parties, then it shall be deemed to be a resident of the Party in which its place of effective management is situated. In cases of doubt, the competent authorities of the Contracting Parties shall endeavour to determine by mutual agreement the Party in which that person’s place of effective management is exercised, and in doing so, shall take into account all relevant factors. In the absence of such agreement, that person shall not be entitled to claim any benefits provided by this Agreement, except those provided by Articles 21, 22 and 23.

1.

For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2.

The term “permanent establishment” includes especially:

3.

A building site, a construction, assembly or installation project or supervisory activities in connection therewith, constitute a permanent establishment only if such site, project or activities last more than six months.

4.

The term “permanent establishment” also encompasses the furnishing of services (including consultancy services) by an enterprise, directly or through employees or other personnel engaged by the enterprise for such purpose, in connection with a site, a project or supervisory activities referred to in paragraph 3, if those services continue within a Contracting Party in connection with such site, project or activities for a period or periods aggregating more than 183 days within any twelve-month period.

5.

Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:

6.

Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting Party on behalf of an enterprise of the other Contracting Party, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting Party in respect of any activities which that person undertakes for the enterprise, if such a person has, and habitually exercises, in the first-mentioned Contracting Party an authority to conclude contracts on behalf of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

7.

An enterprise shall not be deemed to have a permanent establishment in a Contracting Party merely because it carries on business in that Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

8.

The fact that a company which is a resident of a Contracting Party controls or is controlled by a company which is a resident of the other Contracting Party, or which carries on business in that other Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

1.

Income derived by a resident of a Contracting Party from immovable property (including income from agriculture or forestry) situated in the other Contracting Party may be taxed in that other Party.

2.

The term “immovable property” shall have the meaning which it has under the law of the Contracting Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

3.

The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4.

The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.

1.

The profits of an enterprise of a Contracting Party shall be taxable only in that Party unless the enterprise carries on business in the other Contracting Party through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Party, but only so much of them as is attributable to that permanent establishment.

2.

Subject to the provisions of paragraph 3, where an enterprise of a Contracting Party carries on business in the other Contracting Party through a permanent establishment situated therein, there shall in each Contracting Party be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3.

In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Party in which the permanent establishment is situated or elsewhere.

4.

Insofar as it has been customary in a Contracting Party to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, or on the basis of such other method as may be prescribed by the laws of that Party, nothing in paragraph 2 shall preclude that Contracting Party from determining the profits to be taxed by such apportionment or other method; the method adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5.

No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

6.

For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

7.

Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

1.

Profits of an enterprise of a Contracting Party from the operation of ships or aircraft in international traffic shall be taxable only in that Party.

2.

The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

3.

For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include:

1.

Where

2.

Where a Contracting Party includes in the profits of an enterprise of that Party - and taxes accordingly - profits on which an enterprise of the other Contracting Party has been charged to tax in that other Party and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Party if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Party shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and for this purpose the competent authorities of the Contracting Parties shall if necessary consult each other.

1.

Dividends paid by a company which is a resident of a Contracting Party to a resident of the other Contracting Party may be taxed in that other Party.

2.

However, such dividends may also be taxed in the Contracting Party of which the company paying the dividends is a resident and according to the laws of that Party, but if the beneficial owner of the dividends is a resident of the other Contracting Party:

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3.

The term “dividends” as used in this Article means income from shares, or other rights, not being debt-claims, participating in profits, as well as any other item which is subjected to the same taxation treatment as income from shares by the laws of the Party of which the company making the distribution is a resident.

4.

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting Party, carries on business in the other Contracting Party of which the company paying the dividends is a resident through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

5.

Where a company which is a resident of a Contracting Party derives profits or income from the other Contracting Party, that other Party may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Party or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Party, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other Party.

6.

No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.

1.

Interest arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party.

2.

However, such interest may also be taxed in the Contracting Party in which it arises and according to the laws of that Party, but if the beneficial owner of the interest is a resident of the other Contracting Party and at least one of the conditions mentioned in paragraph 3 of this Article is met, that interest shall be taxable only in that other Party.

3.

The conditions referred to in paragraph 2 of this Article are that:

4.

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. The term shall not include penalty charges for late payment nor any item treated as a dividend under the provisions of paragraph 3 of Article 10.

5.

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

6.

Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of this Agreement.

7.

No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.

1.

Royalties arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party.

2.

However, such royalties may also be taxed in the Contracting Party in which they arise and according to the laws of that Party, but if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 3 per cent of the gross amount of the royalties.

3.

The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

4.

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting Party, carries on business in the other Contracting Party in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

5.

Royalties shall be deemed to arise in a Contracting Party when the payer is a resident of that Party. Where, however, the person paying the royalties, whether he is a resident of a Contracting Party or not, has in a Contracting Party a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Party in which the permanent establishment is situated.

6.

Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting Party, due regard being had to the other provisions of this Agreement.

7.

No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.

1.

Gains derived by a resident of a Contracting Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting Party may be taxed in that other Party.

2.

Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting Party has in the other Contracting Party, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other Party.

3.

Gains derived by an enterprise of a Contracting Party from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Party.

4.

Gains derived by a resident of a Contracting Party from the alienation of shares or comparable interests of a company deriving more than 50 per cent of its asset value directly or indirectly from immovable property situated in the other Contracting Party may be taxed in that other Party. However, this paragraph does not apply to gains derived from the alienation of shares:

5.

Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting Party of which the alienator is a resident.

1.

Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Contracting Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party.

2.

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Party if:

3.

Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting Party may be taxed in that Party.

1.

Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting Party, may be taxed in that other Party.

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 and 14, be taxed in the Contracting Party in which the activities of the entertainer or sportsman are exercised.

1.

2.

The provisions of Articles 14, 15 and 16 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by the Government of a Contracting Party or a political subdivision or a local authority of a Contracting Party.

1.

Items of income of a resident of a Contracting Party, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Party.

2.

Notwithstanding the provisions of paragraph 1, the following provisions shall apply with respect to income paid out of trusts or the estates of deceased persons in the course of administration:

Where such income is paid to a beneficiary who is a resident of the Hong Kong Special Administrative Region by trustees or personal representatives who are residents of the United Kingdom out of income received by those trustees or personal representatives which would, if those trustees or personal representatives had been residents of the Hong Kong Special Administrative Region, have fallen within other Articles of this Agreement, the beneficiary shall be treated as having received an amount of income received by the trustees or personal representatives corresponding to the income received by him and any tax paid by the trustees or personal representatives on that amount shall be treated as having been paid by the beneficiary.

3.

The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting Party, carries on business in the other Contracting Party through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

4.

Alimony or other maintenance payment paid by a resident of a Contracting Party to a resident of the other Contracting Party shall, to the extent it is not allowable as a deduction to the payer in the first-mentioned Party, be taxable only in that Party.

5.

Where, by reason of a special relationship between the resident referred to in paragraph 1 and some other person, or between both of them and some third person, the amount of the income referred to in that paragraph exceeds the amount (if any) which would have been agreed upon between them in the absence of such a relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such a case, the excess part of the income shall remain taxable according to the laws of each Contracting Party, due regard being had to the other applicable provisions of this Agreement.

6.

No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the income is paid to take advantage of this Article by means of that creation or assignment.

1.

Subject to the provisions of the laws of the Hong Kong Special Administrative Region relating to the allowance of a credit against Hong Kong Special Administrative Region tax of tax paid in a jurisdiction outside the Hong Kong Special Administrative Region (which shall not affect the general principle of this Article), United Kingdom tax paid under the laws of the United Kingdom and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of the Hong Kong Special Administrative Region from sources in the United Kingdom, shall be allowed as a credit against Hong Kong Special Administrative Region tax payable in respect of that income, provided that the credit so allowed does not exceed the amount of Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the tax laws of the Hong Kong Special Administrative Region.

2.

Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom or, as the case may be, regarding the exemption from United Kingdom tax of a dividend arising in a territory outside the United Kingdom (which shall not affect the general principle hereof):

3.

For the purposes of paragraphs 1 and 2, profits, income and gains owned by a resident of a Contracting Party which may be taxed in the other Contracting Party in accordance with this Agreement shall be deemed to arise from sources in that other Party.

1.

Persons who, in the case of the Hong Kong Special Administrative Region, have the right of abode or are incorporated or otherwise constituted therein, and, in the case of the United Kingdom, are United Kingdom nationals, shall not be subjected in the other Contracting Party to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which persons who have the right of abode or are incorporated or otherwise constituted in that other Party (where that other Party is the Hong Kong Special Administrative Region) or nationals of that other Party (where that other Party is the United Kingdom) in the same circumstances, in particular with respect to residence, are or may be subjected.

2.

The taxation on a permanent establishment which an enterprise of a Contracting Party has in the other Contracting Party shall not be less favourably levied in that other Party than the taxation levied on enterprises of that other Party carrying on the same activities.

3.

Except where the provisions of paragraph l of Article 9, paragraphs 6 and 7 of Article 11, paragraphs 6 and 7 of Article 12, or paragraphs 5 and 6 of Article 20 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting Party to a resident of the other Contracting Party 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 Party.

4.

Enterprises of a Contracting Party, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting Party, shall not be subjected in the first-mentioned Party 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 Party are or may be subjected.

5.

Nothing contained in this Article shall be construed as obliging either Contracting Party to grant to individuals not resident in that Party any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident or, in the case of the United Kingdom, to its nationals.

1.

Where a person considers that the actions of one or both of the Contracting Parties 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 laws of those Parties, present his case to the competent authority of the Contracting Party of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting Party in which he has the right of abode or is incorporated or otherwise constituted (in the case of the Hong Kong Special Administrative Region) or of which he is a national (in the case of the United Kingdom). 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 this 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 Party, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting Parties.

3.

The competent authorities of the Contracting Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this 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 Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.

1.

The competent authorities of the Contracting Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement, insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1.

2.

Any information received under paragraph 1 by a Contracting Party shall be treated as secret in the same manner as information obtained under the domestic laws of that Party and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1. 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, including, in the case of the Hong Kong Special Administrative Region, the decisions of the Board of Review.

3.

In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting Party the obligation:

4.

If information is requested by a Contracting Party in accordance with this Article, the other Contracting Party shall use its information gathering measures to obtain the requested information, even though that other Party may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting Party to decline to supply information solely because it has no domestic interest in such information.

5.

In no case shall the provisions of paragraph 3 be construed to permit a Contracting Party to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

1.

Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications.

2.

The provisions of this Agreement shall thereupon have effect:

3.

The Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation on Revenues arising from the Business of Shipping Transport signed in Hong Kong on the 25 October 2000 shall be terminated and cease to have effect in respect of any tax with effect from the date upon which this Agreement shall have effect in respect of that tax in accordance with the provisions of paragraph 2.

(a)

in the Hong Kong Special Administrative Region:in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the notice is given;

(b)

in the United Kingdom:

1.

本協定適用於代締約方或其政治分部或地區主管當局課徵的收入稅項，不論該等稅項以何種方式徵收。

2.

對總收入或收入的組成部分課徵的所有稅項，包括對自轉讓動產或不動產所得的收益以及資本增值所課徵的稅項，須視為收入稅項。

3.

本協定適用於以下現有稅項：

4.

本協定亦適用於在本協定的簽訂日期後，在現有稅項以外課徵或為取代現有稅項而課徵的任何與現有稅項相同或實質上類似的稅項，以及適用於締約方將來課徵而又屬本條第1及2款所指的任何其他稅項。締約雙方的主管當局須將其稅務法律的任何重大改變，通知對方的主管當局。

5.

現有稅項連同在本協定簽訂後課徵的稅項，以下稱為“香港特別行政區稅項”或“聯合王國稅項”，按文意所需而定。

第三條一般定義

1.

就本協定而言，除文意另有所指外：

2.

在本協定中，“香港特別行政區稅項”及“聯合王國稅項”兩詞不包括根據任何締約方有關法律所徵收的任何罰款或利息；而就香港特別行政區而言，有關罰款或利息包括因拖欠香港特別行政區稅項而加收並連同欠款一併追討的款項及《稅務條例》第82A條所指的“補加稅”。有關法律，是指關乎本協定適用(屬憑藉第二條而適用)的稅項的法律。

3.

在締約方於任何時候施行本協定時，凡有任何詞語在本協定中並無界定，則除文意另有所指外，該詞語須具有它當其時根據該方就本協定適用的稅項而施行的法律所具有的涵義，而在根據該方適用的稅務法律給予該詞語的任何涵義與根據該方的其他法律給予該詞語的涵義兩者中，以前者為準。

第四條居民

1.

就本協定而言，“締約方的居民”一詞︰

2.

如任何個人因第1款的規定而同時屬締約雙方的居民，則該人的身分須按照以下規定斷定：

3.

如並非個人的人因第1款的規定而同時屬締約雙方的居民，則該人須當作是其實際管理工作地點所處的一方的居民。在有疑問的情況下，締約雙方的主管當局須致力透過共同協商，斷定該人進行實際管理工作的地點；並須在進行此事時，考慮所有有關因素。如未能達成協議，則該人無權申索任何本協定(第二十一、二十二及二十三條除外)訂明的利益。

第五條常設機構

1.

就本協定而言，“常設機構”一詞在企業透過某固定營業場所進行全部或部分業務的情況下，指該固定營業場所。

2.

“常設機構”一詞尤其包括：

3.

建築工地或建築、裝配或安裝工程，或與之有關連的監督管理活動構成常設機構的前提，是該工地、工程或活動持續六個月以上。

4.

“常設機構”一詞亦包括企業在與第3款所提述的工地、工程或監督管理活動有關連的情況下提供服務(包括顧問服務)，該等服務可由該企業直接提供，亦可透過僱員或其他由該企業為提供該等服務而聘用的人員提供，但前提是該等服務須於任何十二個月的期間內，在與該工地、工程或活動有關連的情況下，在締約方持續一段超過183天的期間或累計超過183天的多段期間。

5.

儘管有本條上述的規定，“常設機構”一詞須當作不包括：

6.

儘管有第1及2款的規定，如某人(第7款適用的具獨立地位的代理人除外)在某締約方代表另一締約方的企業行事，並在首述的締約方擁有並慣常行使代表該企業訂立合約的權限，則就該人為該企業所進行的任何活動而言，該企業須當作在首述的締約方設有常設機構，但如該人的活動局限於第5款所述的活動(假若該等活動透過固定營業場所進行，則根據該款的規定，該固定營業場所不會成為常設機構)，則屬例外。

7.

凡某企業透過經紀、一般佣金代理人或任何其他具獨立地位的代理人在某締約方經營業務，則只要該等人士是在其業務的通常運作中行事的，該企業不得僅因它如此經營業務而被當作在該方設有常設機構。

8.

如屬某締約方的居民的某公司，控制屬另一締約方的居民的其他公司或在該另一締約方(不論是透過常設機構或以其他方式)經營業務的其他公司，或受該其他公司所控制，此項事實本身並不會令上述其中一間公司成為另一間公司的常設機構。

第六條來自不動產的收入

1.

某締約方的居民自位於另一締約方的不動產取得的收入(包括自農業或林業取得的收入)，可在該另一方徵稅。

2.

“不動產”一詞具有該詞根據有關財產所處的締約方的法律而具有的涵義。該詞在任何情況下須包括：附屬於不動產的財產、用於農業及林業的牲畜和設備、關於房地產的一般法律規定適用的權利、不動產的使用收益權，以及作為開採或有權開採礦藏、石礦、源頭及其他自然資源的代價而取得不固定或固定收入的權利；船舶、船艇及航空器不得視為不動產。

3.

第1款的規定適用於自直接使用、出租或以任何其他形式使用不動產而取得的收入。

4.

第1及3款的規定亦適用於來自企業的不動產的收入。

第七條營業利潤

1.

某締約方的企業的利潤僅在該方徵稅，但如該企業透過位於另一締約方的常設機構在該另一方經營業務則除外。如該企業如前述般經營業務，其利潤可在該另一方徵稅，但以該等利潤中可歸因於該常設機構的利潤為限。

2.

在符合第3款的規定下，如某締約方的企業透過位於另一締約方的常設機構在該另一方經營業務，則須在每一締約方將該常設機構在某些情況下可預計獲得的利潤歸因於該機構，該等情況是指假設該常設機構是一間可區分且獨立的企業，在相同或類似的條件下從事相同或類似的活動，並在完全獨立的情況下，與首述企業進行交易。

3.

在斷定某常設機構的利潤時，為該常設機構的目的而招致的開支(包括如此招致的行政和一般管理開支)須容許扣除，不論該等開支是在該常設機構所處的一方或其他地方招致的。

4.

如某締約方習慣上是按照將某企業的總利潤分攤予其不同部分的基準、或按照該方的法律訂明的其他方法的基準，而斷定須歸因於有關常設機構的利潤，則第2款並不阻止該締約方按此分攤方法或其他方法斷定該等應課稅的利潤；但採用的方法，須令所得結果符合本條所載列的原則。

5.

不得僅因為某常設機構為有關企業採購貨物或商品，而將利潤歸因於該常設機構。

6.

就上述各款而言，除非有良好而充分的理由需要改變方法，否則每年須採用相同的方法斷定須歸因於有關常設機構的利潤。

7.

如利潤包括在本協定其他條文另有規定的收入項目，該等條文的規定不受本條的規定影響。

第八條航運和空運

1.

某締約方的企業自營運船舶或航空器從事國際運輸所得的利潤，僅在該方徵稅。

2.

第1款的規定亦適用於來自參與聯營、聯合業務或國際營運機構的利潤。

3.

就本條而言，來自營運船舶或航空器從事國際運輸的利潤包括：

1.

凡

2.

凡某締約方將某些利潤計算在該方的某企業的利潤之內，並據此徵稅，而另一締約方的某企業已在該另一方就該等被計算在內的利潤課稅，如假設上述兩間企業之間訂立的條件正如互相獨立的企業之間所訂立的條件一樣，該等被計算在內的利潤是會產生而歸於首述一方的該企業的，則該另一方須就其對該等利潤徵收的稅額，作出適當的調整。在釐定上述調整時，須充分顧及本協定的其他規定，而為此目的，締約雙方的主管當局在有必要的情況下須共同磋商。

第十條股息

1.

由屬某締約方的居民的公司支付予另一締約方的居民的股息，可在該另一方徵稅。

2.

然而，如支付股息的公司屬某締約方的居民，上述股息亦可在該締約方按照該方的法律徵稅，但如該等股息的實益擁有人是另一締約方的居民：

如某公司從利潤中支付股息，本款並不影響就該等利潤對該公司徵稅。

3.

“股息”一詞用於本條中時，指來自股份或其他分享利潤權利(但並非債權)的收入；如作出派發的公司屬某方的居民，而按該方的法律，有其他項目是須與來自股份的收入受到相同的稅務待遇，則“股息”亦包括該等項目。

4.

凡就某股份支付的股息的實益擁有人是某締約方的居民，支付該股息的公司則是另一締約方的居民，而該擁有人在該另一締約方內透過位於該另一方的常設機構經營業務，且持有該股份是與該常設機構有實際關連的，則第1及2款的規定並不適用。在此情況下，第七條的規定適用。

5.

如某公司是某締約方的居民，並自另一締約方取得利潤或收入，則該另一方不得對該公司就某股份支付的股息徵稅(但在有關股息是支付予該另一方的居民的範圍內，或在持有該股份是與位於該另一方的常設機構有實際關連的範圍內，則屬例外)，而即使支付的股息或未派發利潤的全部或部分，是在該另一方產生的利潤或收入，該另一方亦不得對該公司的未派發利潤徵收未派發利潤的稅項。

6.

如產生或轉讓孳生股息的股份或其他權利所關乎的任何人的主要目的或其中一個主要目的，是藉着產生或轉讓該股份或權利而自本條獲益，則不得根據本條獲得寬免。

第十一條利息

1.

產生於某締約方而支付予另一締約方的居民的利息，可在該另一方徵稅。

2.

然而，在某締約方產生的上述利息，亦可在該締約方按照該方的法律徵稅，但如該等利息的實益擁有人是另一締約方的居民，而本條第3款所述的條件中最少一項獲得符合，則該等利息只可在該另一方徵稅。

3.

本條第2款所提述的條件如下：

4.

“利息”一詞用於本條中時，指來自任何類別的債權的收入，不論該債權是否以按揭作抵押，亦不論該債權是否附有分享債務人的利潤的權利，並尤其指來自政府證券和來自債券或債權證的收入，包括該等證券、債券或債權證所附帶的溢價及獎賞。該詞不包括逾期付款的罰款，亦不包括根據第十條第3款的規定視作股息的項目。

5.

凡就某項債權支付的利息的實益擁有人是某締約方的居民，並在該利息產生所在的另一締約方內，透過位於該另一締約方的常設機構經營業務，而該債權是與該常設機構有實際關連的，則第1及2款的規定並不適用。在此情況下，第七條的規定適用。

6.

凡因支付人與實益擁有人之間或他們兩人與某其他人之間的特殊關係，以致所支付的利息的款額，無論因何理由屬超出支付人與實益擁有人在沒有上述關係時會同意的款額，則本條的規定只適用於該會同意的款額。在此情況下，多付的部分仍須在充分顧及本協定的其他規定下，按照每一締約方的法律徵稅。

7.

如利息是就某項債權支付的，而產生或轉讓該債權所關乎的任何人的主要目的或其中一個主要目的，是藉着產生或轉讓該債權而自本條獲益，則不得根據本條獲得寬免。

第十二條特許權使用費

1.

產生於某締約方而支付予另一締約方的居民的特許權使用費，可在該另一方徵稅。

2.

然而，在某締約方產生的上述特許權使用費亦可在該締約方按照該方的法律徵稅；但如該等特許權使用費的實益擁有人是另一締約方的居民，則如此徵收的稅款不得超過該等特許權使用費總額的百分之三。

3.

“特許權使用費”一詞用於本條中時，指作為使用或有權使用文學作品、藝術作品或科學作品(包括電影影片或電台或電視廣播使用的膠片或磁帶)的任何版權、任何專利、商標、設計或模型、圖則、秘密程式或程序的代價，或作為取得關於工業、商業或科學經驗的資料的代價，因而收取的各種付款。

4.

凡就某權利或財產支付的特許權使用費的實益擁有人是某締約方的居民，並在該特許權使用費產生所在的另一締約方內，透過位於該另一方的常設機構經營業務，且該權利或財產是與該常設機構有實際關連的，則第1及2款的規定並不適用。在此情況下，第七條的規定適用。

5.

如支付特許權使用費的人是某締約方的居民，則該特許權使用費須當作是在該方產生。但如支付特許權使用費的人在某締約方設有常設機構(不論他是否某締約方的居民)，而支付該特許權使用費的法律責任，是在與該機構有關連的情況下招致的，且該特許權使用費是由該機構負擔的，則該特許權使用費須當作是在該機構所在的一方產生。

6.

凡因支付人與實益擁有人之間或他們兩人與某其他人之間的特殊關係，以致所支付的特許權使用費的款額，無論因何理由屬超出支付人與實益擁有人在沒有上述關係時會同意的款額，則本條的規定只適用於該會同意的款額。在此情況下，多付的部分仍須在充分顧及本協定的其他規定下，按照每一締約方的法律徵稅。

7.

如特許權使用費是就某權利支付的，而產生或轉讓該權利所關乎的任何人的主要目的或其中一個主要目的，是藉着產生或轉讓該權利而自本條獲益，則不得根據本條獲得寬免。

第十三條資本收益

1.

某締約方的居民自轉讓位於另一締約方並屬第六條所提述的不動產所得的收益，可在該另一方徵稅。

2.

如某動產屬某常設機構的業務財產的一部分，而該機構是某締約方的企業在另一締約方設立的，則自轉讓該動產所得的收益，包括自轉讓該機構(單獨或隨同整個企業)所得的收益，可在該另一方徵稅。

3.

某締約方的企業自轉讓被營運從事國際運輸的船舶或航空器所得的收益，或自轉讓與上述船舶或航空器的營運有關的動產所得的收益，只可在該方徵稅。

4.

如某締約方的居民自轉讓公司的股份或相當於股份的權益而取得收益，而該公司超過百分之五十的資產值是直接或間接來自位於另一締約方的不動產的，則該收益可在該另一方徵稅。然而，本款不適用於來自轉讓以下股份的收益：

5.

凡有關轉讓人是某締約方的居民，自轉讓第1、2、3及4款所提述的財產以外的任何財產所得的收益，只可在該方徵稅。

第十四條來自受僱工作的入息

1.

除第十五、十七及十八條另有規定外，某締約方的居民自受僱工作取得的薪金、工資及其他類似報酬，只可在該方徵稅，但如受僱工作是在另一締約方進行則除外。如受僱工作是在另一締約方進行，則自該受僱工作取得的報酬可在該另一方徵稅。

2.

儘管有第1款的規定，某締約方的居民自於另一締約方進行的受僱工作而取得的報酬如符合以下條件，則只可在首述一方徵稅：

3.

儘管有本條上述各款的規定，自於某締約方的企業所營運從事國際運輸的船舶或航空器上進行受僱工作而取得的報酬，可在該方徵稅。

第十五條董事酬金

某締約方的居民以其作為屬另一締約方的居民的公司的董事會的成員身分所取得的董事酬金及其他同類付款，可在該另一方徵稅。

第十六條藝人及運動員

1.

儘管有第七及十四條的規定，某締約方的居民作為演藝人員(例如戲劇、電影、電台或電視藝人，或樂師)或作為運動員在另一締約方以上述身分進行其個人活動所取得的收入，可在該另一方徵稅。

2.

演藝人員或運動員以其演藝人員或運動員的身分在某締約方進行個人活動所取得的收入，如並非歸於該演藝人員或運動員本人，而是歸於另一人，則儘管有第七及十四條的規定，該收入可在該締約方徵稅。

第十七條退休金

在某締約方產生的、作為過往的受僱工作或過往的自僱工作的代價而支付予另一締約方的居民的退休金及其他類似報酬(包括整筆付款)，以及社會保障退休金，只可在首述一方徵稅。

第十八條政府服務

1.

2.

第十四、十五及十六條的規定，適用於就在與某締約方的政府或某締約方的政治分部或地區主管當局所經營的業務有關連的情況下提供的服務而取得的薪金、工資及其他類似報酬。

第十九條學生

如學生在緊接前往某締約方之前是或曾是另一締約方的居民，而他逗留在首述一方純粹是為了接受教育，則該學生為了維持其生活或教育的目的而收取的款項，如是在首述一方以外的來源產生，則不得在該方徵稅。

第二十條其他收入

1.

某締約方的居民的各項收入無論在何處產生，如在本協定位於本條之前的各條中未有規定，均只可在該方徵稅。

2.

儘管有第1款的規定，以下規定適用於從信託支付的收入或在遺產管理的過程中從已去世者的遺產中支付的收入︰

凡屬聯合王國居民的受託人或遺產代理人，從其收到的收入中，撥出款項支付予屬香港特別行政區居民的受益人作為收入，而假若該等受託人或遺產代理人屬香港特別行政區的居民，則所收到的收入便會屬本協定其他條文所涵蓋者，則該受益人須視為已收到一筆該等受託人或遺產代理人所收到的收入(相當於該受益人所收到的收入)的款額，而由該等受託人或遺產代理人就該款額支付的稅款，須視為已由該受益人支付的。

3.

就某權利或財產支付的收入如非來自第六條第2款所界定的不動產的收入，而收款人是某締約方的居民，並在另一締約方內透過位於該另一方的常設機構經營業務，且該權利或財產是與該機構有實際關連的，則第1款的規定不適用於該收入。在此情況下，第七條的規定適用。

4.

由某締約方的居民支付予另一締約方的居民的生活費或其他贍養費，在該等款項於首述一方不容許作為付款人的稅項扣除的範圍內，只可在該方徵稅。

5.

凡因第1款所提述的居民與某其他人之間或他們兩人與某第三者之間的特殊關係，以致該款所提述的收入的款額，超出他們在沒有上述關係時會同意的款額(如有的話)，則本條的規定只適用於該會同意的款額。在此情況下，該收入中超出的部分，仍須在充分顧及本協定的其他適用規定下，按照每一締約方的法律徵稅。

6.

如收入是就某權利支付的，而產生或轉讓該權利所關乎的任何人的主要目的或其中一個主要目的，是藉着產生或轉讓該權利而自本條獲益，則不得根據本條獲得寬免。

第二十一條消除雙重課稅的方法

1.

在不抵觸香港特別行政區的法律中關乎容許在香港特別行政區以外的管轄區繳付的稅項用作抵免香港特別行政區稅項的規定(該等規定並不影響本條的一般性原則)的情況下，如已根據聯合王國的法律和按照本協定，就屬香港特別行政區居民的人自聯合王國的來源取得的收入繳付聯合王國稅項，則不論是直接繳付或以扣除的方式繳付，所繳付的聯合王國稅項須容許用作抵免就該收入而須繳付的香港特別行政區稅項，但如此獲容許抵免的款額，不得超過按照香港特別行政區的稅務法律就該收入計算所得的香港特別行政區稅項的款額。

2.

在不抵觸聯合王國的法律中關乎容許在聯合王國以外的地區須繳付的稅項用作抵免聯合王國稅項的規定下，或(視屬何情況而定)關乎在聯合王國以外的地區產生的股息獲豁免而無需繳付聯合王國稅項的規定(該等規定並不影響本條的一般性原則)的情況下：

3.

為第1及2款的目的，某締約方的居民擁有的利潤、收入和收益，如可按照本協定在另一締約方徵稅，須當作是在該另一方的來源產生的。

第二十二條反歧視條文

1.

任何人如就香港特別行政區而言享有該處的居留權或在該處成立為法團或以其他方式組成，而就聯合王國而言屬聯合王國國民，則該人在另一締約方不得受符合以下說明的任何課稅或與之有關連的任何規定所規限：該課稅是有別於在該另一方(如該另一方是香港特別行政區)享有該處的居留權或在該處成立為法團或以其他方式組成的人，或有別於屬該另一方(如該另一方是聯合王國)的國民，在相同情況下(尤其是在居住方面)須接受或可接受的課稅及與之有關連的規定，或較之為嚴苛。

2.

某締約方的企業設於另一締約方的常設機構在該另一方的課稅待遇，不得遜於進行相同活動的該另一方的企業的課稅待遇。

3.

除第九條第1款、第十一條第6及7款、第十二條第6及7款或第二十條第5及6款的規定適用的情況外，某締約方的企業支付予另一締約方的居民的利息、特許權使用費及其他支出，為斷定該企業的須課稅利潤的目的，須根據相同的條件而可予扣除，猶如該等款項是支付予首述一方的居民一樣。

4.

如某締約方的企業的資本的全部或部分，是由另一締約方的一名或多於一名居民直接或間接擁有或控制，則該企業在首述一方不得受符合以下說明的任何課稅或與之有關連的任何規定所規限：該課稅是有別於首述一方的其他類似企業須接受或可接受的課稅及與之有關連的規定，或較之為嚴苛。

5.

凡某締約方為課稅的目的授予其屬個人的居民或(就聯合王國而言)其國民任何個人免稅額、稅務寬免及扣減，則本條不得解釋為使該方有責任將該免稅額、稅務寬免及扣減授予並非該方的居民的個人。

第二十三條雙方協商程序

1.

如任何人認為任何締約方或締約雙方的行動導致或將導致對他作出不符合本協定規定的課稅時，則無論該等締約方的當地法律的補救辦法如何，該人如屬某締約方的居民，可將其案件呈交該締約方的主管當局；如其案件屬第二十二條第1款的情況，而他享有某締約方的居留權或在某締約方成立為法團或以其他方式組成(就香港特別行政區而言)，或他屬某締約方的國民(就聯合王國而言)，則他可將其案件呈交該締約方的主管當局。該案件必須於就導致不符合本協定規定課稅的行動發出首次通知之時起計的三年內呈交。

2.

如有關主管當局覺得所提反對屬有理可據，而它不能獨力達致令人滿意的解決方案，它須致力與另一締約方的主管當局共同協商解決該個案，以避免不符合本協定的課稅。任何達成的協議均須予以執行，不論締約雙方的當地法律所設的時限為何。

3.

締約雙方的主管當局須致力共同協商，解決就本協定的詮釋或適用而產生的任何困難或疑問。締約雙方的主管當局亦可共同磋商，以消除在本協定沒有訂明的情況下的雙重課稅。

4.

締約雙方的主管當局可為達成以上各款條文所述的協議而直接與對方聯絡。

第二十四條資料交換

1.

締約雙方的主管當局須交換可預見攸關實施本協定的規定或施行或強制執行締約雙方關乎本協定所涵蓋的稅項的當地法律的規定(但以根據該等法律作出的課稅不違反本協定者為限)的資料。該項資料交換不受第一條的規定所限制。

2.

某締約方根據第1款收到的任何資料須保密處理，其方式須與處理根據該方的當地法律而取得的資料相同，該資料只可向與第1款所提述的稅項的評估或徵收、執行或檢控有關，或與關乎該等稅項的上訴的裁決有關的人員或當局(包括法院及行政機關)披露。該等人員或當局只可為該等目的使用該資料。他們可在公眾法庭的法律程序中或在司法裁定(就香港特別行政區而言，包括稅務上訴委員會的裁定)中披露該資料。

3.

在任何情況下，第1及2款的規定均不得解釋為向某締約方施加採取以下行動的責任：

4.

如某締約方按照本條請求提供資料，則即使另一締約方未必為其本身的稅務目的而需要該等資料，該另一方仍須以其收集資料措施取得所請求的資料。前述句子所載的責任須受第3款的限制所規限，但在任何情況下，該等限制不得解釋為容許某締約方純粹因資料對其本土利益無關而拒絕提供該等資料。

5.

在任何情況下，第3款的規定不得解釋為容許某締約方純粹因資料是由某銀行、其他金融機構、代名人或以代理人或受信人身分行事的人所持有，或純粹因資料關乎某人的擁有權權益而拒絕提供該等資料。

第二十五條政府代表團成員

本協定並不影響政府代表團(包括領館)成員根據國際法的一般規則或特別協定的規定享有的財政特權。

第二十六條協定的生效

1.

每一締約方均須以書面通知另一締約方已完成其法律規定的使本協定生效的程序。本協定自上述通知的較後一份的日期起生效。

2.

本協定的條文一旦生效，隨即就下述年度具有效力：

3.

於2000年10月25日在香港簽署的《大不列顛及北愛爾蘭聯合王國政府與中華人民共和國香港特別行政區政府對經營航運業務產生的收益避免雙重課稅協定》，在本協定按照第2款的規定就某稅項生效時，須就該稅項終止及不再具有效力。

第二十七條終止協定

本協定維持有效，直至被任何締約方終止為止。任何締約方均可在任何公曆年完結的最少六個月之前，藉向另一締約方發出書面終止通知，終止本協定。凡有該情況，本協定不再就下述年度具有效力：

1.

For the purposes of applying this Agreement an item of income, profit or gain derived through a person that is fiscally transparent under the laws of either Contracting Party, shall be considered to be derived by a resident of a Contracting Party to the extent that the item is treated for the purposes of the taxation law of such Contracting Party as the income, profit or gain of that resident. It is understood that this paragraph shall not affect the taxation by a Contracting Party of its residents.

2.

It is understood that the term “recognised stock exchange” means:

3.

It is understood that the term “pension scheme” means any plan, scheme, fund, trust or other arrangement established in a Contracting Party which is:

With reference to Article 24 (Exchange of Information)

4.

It is understood that:

一般而言

1.

為施行本協定，透過某個根據任何締約方的法律屬非稅務法人的人而取得的收入、利潤或收益項目，須在該項目就某締約方的稅務法律而言被視為該締約方的某個居民的收入、利潤或收益的範圍內，視為由該居民所得。按締約雙方理解，本款不影響某締約方向其居民徵稅。就第十一條(利息)及第十三條(資本收益)而言

2.

按締約雙方理解，“認可證券交易所”一詞指︰

3.

按締約雙方理解，“退休金計劃”一詞指在締約方設立的符合以下說明的任何方案、計劃、基金、信託或其他安排︰

就第二十四條(資料交換)而言

4.

按締約雙方理解︰