Double Taxation Agreement (Government of the People's Republic of China) (Amendment)

Regulations !!"
G# #o$ % of !!"
Government Ga&ette of 'auritius #o$ ( of )% *anuar+ !!"
T,- .#C/'- TA0 ACT
Regulations made b+ the 'inister under section "1 of the .ncome Tax Act
)$ These regulations may be cited as the Double Taxation Agreement (Government of the People's
Republic of China) (Amendment) Regulations !!"$
$ In these regulations -
"principal regulations" means the Double Taxation Agreement (Government of the Peoples !epublic of
"hina# !egulations $%%&'
%$ !egulation ( of the principal regulations is amended in the definition of "Agreement" by deleting the )ords
"and set out in the *chedule to these regulations" and replacing them by the )ords "and set out in the +irst
*chedule as amended by the Protocol set out in the *econd *chedule to these regulations"'
($ The principal regulations are amended -
(a# by renumbering the *chedule as the +irst *chedule,
(b# by adding- immediately after the +irst *chedule- the *chedule to these regulations'
.ade by the .inister on /th 0anuary (112'
3333333333
2C,-D34-
(regulation &#
2-C/#D 2C,-D34-
(regulation (#
PR/T/C/4
A'-#D.#G T,- AGR--'-#T 5-T6--# T,- G/7-R#'-#T /8 T,- P-/P4-'2 R-P354.C /8 C,.#A
A#D T,- G/7-R#'-#T /8 T,- R-P354.C /8 'A3R.T.32 8/R T,- A7/.DA#C- /8 D/354-
TA0AT./# A#D T,- PR-7-#T./# /8 8.2CA4 -7A2./# 6.T, R-2P-CT T/ TA0-2 /# .#C/'-9 2.G#-D
AT 5-.*.#G /# ) A3G32T )::($
The Government of the Peoples !epublic of "hina and the Government of the !epublic of
.auritius,
Desiring to conclude a Protocol to amend the Agreement bet)een the Government of the Peoples
!epublic of "hina and the Government of the !epublic of .auritius for the Avoidance of Double Taxation
and the Prevention of +iscal 4vasion )ith respect to Taxes on Income signed at 5ei6ing on $ August $%%&
(hereinafter referred to as "the Agreement"#,
7ave agreed as follo)s8
ART.C4- )
$' The follo)ing paragraph shall be added to Article $9 of the Agreement as paragraph /8
"/' Gains derived by a resident of a "ontracting *tate from the alienation of stoc:- participation-
or other rights in the capital of a company )hich is a resident of the other "ontracting *tate may be
taxed in that other "ontracting *tate if the recipient of the gain- during the $( month period
preceding such alienation- had a participation- directly or indirectly- of at least (/ per cent in the
capital of that company';
(' The existing paragraph / in Article $9 of the Agreement shall be deleted and replaced by the
follo)ing paragraph8
"<' Gains from the alienation of any property other than that referred to in paragraphs $ to /
shall be taxable only in the "ontracting *tate of )hich the alienator is a resident'"
ART.C4-
The existing Article (< of the Agreement shall be deleted and replaced by the follo)ing Article8
ART.C4- 1
-0C,A#G- /8 .#8/R'AT./#
$' The competent authorities of the "ontracting *tates 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 la)s concerning taxes of every :ind and description imposed on behalf
of the "ontracting *tates or their local authorities insofar as the taxation thereunder is not contrary
to the Agreement' The exchange of information is not restricted by Articles $ and ('
(' Any information received under paragraph $ by a "ontracting *tate shall be treated as secret in the
same manner as information obtained under the domestic la)s of that *tate and shall be disclosed
only to persons or authorities (including courts and administrative bodies# concerned )ith the
assessment or collection of- the enforcement or prosecution in respect of- the determination of
appeals in relation to the taxes referred to in paragraph $- or the oversight of the above' *uch
persons or authorities shall use the information only for such purposes' They may disclose the
information in public court proceedings or in 6udicial decisions'
9' In no case shall the provisions of paragraphs $ and ( be construed so as to impose on a
"ontracting *tate the obligation8
(a# to carry out administrative measures at variance )ith the la)s and administrative practice of
that or of the other "ontracting *tate,
(b# to supply information )hich is not obtainable under the la)s or in the normal course of the
administration of that or of the other "ontracting *tate,
(c# to supply information )hich )ould disclose any trade- business- industrial- commercial or
professional secret or trade process- or information the disclosure of )hich )ould be
contrary to public policy (ordre public#'
&' If information is re=uested by a "ontracting *tate in accordance )ith this Article- the other
"ontracting *tate shall use its information gathering measures to obtain the re=uested information-
even though that other *tate may not need such information for its o)n tax purposes' The obligation
contained in the preceding sentence is sub6ect to the limitations of paragraph 9 but in no case shall
such limitations be construed to permit a "ontracting *tate to decline to supply information solely
because it has no domestic interest in such information'
/' In no case shall the provisions of paragraph 9 be construed to permit a "ontracting *tate to decline
to supply information solely because the information is held by a ban:- other financial institution-
nominee or person acting in an agency or a fiduciary capacity or because it relates to o)nership
interests in a person'"
ART.C4- %
The Governments of the "ontracting *tates shall notify each other- through diplomatic notes- of the
completion of the Internal legal procedures necessary for the entry into force of this Protocol' This Protocol
shall enter into force on the date of the later of these notifications and shall thereupon have effect8
(a# in "hina- in respect of income derived during the taxable year beginning on or after the first
day of 0anuary next follo)ing the year in )hich this Protocol enters into force,
(b# in .auritius- in respect of income derived during the income year beginning on or after the
first day of 0uly next follo)ing the date on )hich this Protocol enters into force'
ART.C4- (
This Protocol shall remain in force as long as the Agreement remains in force'
I> ?IT>4** ?74!4@+ the undersigned- being duly authorised thereto- have signed this Protocol'
D@>4 in duplicate at 5ei6ing this fifth day of *eptember (11<- in the 4nglish and "hinese languages' In
case of divergence in interpretation- the 4nglish version shall prevail'
,on$ 0ie 0uren
+or the Government of
Peoples !epublic of "hina
,$- Paul Chong 4eung
+or the Government of
!epublic of .auritius