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中华人民共和国政府和比利时王国政府,愿意缔结关于对所得避免双重征税和防止偷漏税的协定,达成协议如下: 第一条人的范围本协定适用于缔约国一方或者缔约国双方居民的人。第二条税的范围一、本协定适用于缔约国一方、其行政区或其地方当局对所得征收的所有税收,不论其征收方式如何。二、对全部所得或某项所得征的税,包括对来自转让动产或不动产的收益征的税以及对资本增值征的税,应视为对所得征收的税收。
The Government of the People’s Republic of China and the Government of the Kingdom of Belgium are willing to conclude an agreement on the avoidance of double taxation and the prevention of tax evasion on income, as follows: Article 1 Scope of persons This Agreement shall apply in the case of persons who are residents of either of the Contracting States or both. Article 2 Scope of the Tax 1. This Agreement shall apply to all taxes levied on income by a Contracting State, its administrative regions or their local authorities, regardless of the manner in which they are levied. 2. Taxes on all income or income, including taxes on the proceeds from the transfer of movable or immovable property and on the capital gains, shall be treated as taxes on income.