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我国政府同荷兰政府签订的关于时所得避免双重征税和防止偷漏税的协定,业经我局以(88)财税协字第015号通知,从1989年1月1日起执行。现对该协定若干条文的解释和执行问题,明确如下: 一、第七条第七款“缔约国一方企业由于在缔约国另一方提供技术服务收到的款项,应视为本条规定适用的企业利润”的规定和议定书第三条所说“第七条第七款中的技术服务包括地质或技术性质的调查、工程劳务和咨询或监督劳务”。都是应荷方要求列入的。目的是明确提供技术服务收到的款项应计入营业利润,不能视为转让技术收到的款项,以征收预提税为最终税收。至于其提供技术服务是否构成设有常设机构,则应按照协定第五条第三款的规定确定。
The agreement signed by our government and the Dutch government on avoiding double taxation and preventing tax evasion at the time has been implemented by the Ministry of Commerce since January 1, 1989, in accordance with (88) Tax Notice No.015. The interpretation and enforcement of certain provisions of the Agreement are set out as follows: 1. Article 7, paragraph 7, “An enterprise of an enterprise which is a contracting state which, as a result of the provision of technical services in the other contracting state, shall be deemed to be the corporate profits to which this article applies” And Article 3 of Article 7 of the Protocol refers to “technical services in Article 7, paragraph 7, including geological or technical investigations, engineering services and consulting or supervising labor services.” All are required by the Dutch side. The purpose is to explicitly provide technical services received payments should be included in operating profit, can not be regarded as the transfer of technology received funds to levy withholding tax for the final tax. Whether the provision of technical services for its provision of a permanent establishment should be determined in accordance with the provisions of Article V, paragraph 3, of the Agreement.