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发帖数: 109 | 1 以前nr的时候填61:871(b),但是871(b)是nr的。现在应该怎么填？求教！！ | D*****9
发帖数: 109 | 2 第二十一条ARTICLE 21 (Other Income)
一、缔约国一方居民的各项所得，不论在什么地方发生，凡本协定上述各条未作规
定，应仅在该缔约国征税。
1. Items of income of a resident of a Contracting State, wherever arising,
not dealt with in the foregoing Articles of this Agreement shall be taxable
only in that Contracting State.
二、第六条第二款规定的不动产所得以外的其它所得，如果所得的收款人是缔约国
一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设
在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权
利或财产与该常设机构或固定基地有实际联系，不适用第一款的规定。在这种情况下，
应视具体情况适用第七条或第十三条的规定。
2. The provisions of paragraph 1 shall not apply to income other than that
from real property as defined in paragraph 2 of Article 6 if the recipient
of such income, being a resident of a Contracting State, carries on business
in the other Contracting State through a permanent establishment situated
therein, or performs in that other Contracting State independent personal
services from a fixed base situated therein, and the right or property in
respect of which the income is paid is effectively connected with such
permanent establishment or fixed base. In such case the provisions of
Article 7 or 13, as the case may be, shall apply.
三、虽有第一款和第二款的规定，缔约国一方居民的各项所得，凡本协定上述各条
未作规定，而发生在缔约国另一方的，可以在该缔约国另一方征税。
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of
a resident of a Contracting State not dealt with in the foregoing Articles
of this Agreement and arising in the other Contracting State may also be
taxed in that other Contracting State. |
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