本协定适用于缔约国一方或者同时为双方居民的人。
第二条税种范围
一、本协定适用于由缔约国一方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收的税收，包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收，应视为对所得征收的税收。
三、本协定适用的现行税种是：
（一）在荷兰：
1．所得税；
2．工资税；
4．股息税。
（以下简称“荷兰税收”）
（二）在中国：
1．个人所得税；
2．中外合资经营企业所得税；
3．外国企业所得税；
4．地方所得税。
（以下简称“中国税收”）
第三条一般定义
一、在本协定中，除上下文另有解释的以外：
（一）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指荷兰或者中国；
（六）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
（七）“国际运输”一语是指在缔约国一方设有总机构或实际管理机构的企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；
（八）“国民”一语是指：
1．所有具有缔约国一方国籍的个人；
（九）“主管当局”一语，
第四条居民
二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应按以下规则确定：
（二）如果其重要利益中心所在国无法确定，或者在两个国家中任何一国都没有永久性住所，应认为是其有习惯性居处所在国的居民；
（三）如果其在两个国家都有，或者都没有习惯性居处，应认为是其国民所属国家的居民；
（四）如果其同时是两个国家的国民，或者不是两个国家中任何一国的国民，缔约国双方主管当局应通过协商解决。
第五条常设机构
一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
二、“常设机构”一语特别包括：
（一）管理场所；
（二）分支机构；
（三）办事处；
（四）工厂；
（五）作业场所；
（六）矿场、油井或气井、采石场或者其它开采自然资源的场所。
三、“常设机构”一语还包括：
（一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，但这种工地、工程或活动仅以连续六个月以上的为限；
四、虽有本条以上各项规定，“常设机构”一语应认为不包括：
（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
（五）专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所。
（六）专为本款第（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所的全部活动属于准备性质或辅助性质。
五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力在该缔约国一方以该企业的名义签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款的规定，按照该款规定，不应认为该固定营业场所是常设机构。
六、企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国一方进行营业，不应认为在该国设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。
第六条不动产所得
一、缔约国一方居民从位于缔约国另一方的不动产取得的所得（包括农业或林业所得），可以在该另一国征税。
三、第一款的规定应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。
四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。
第七条营业利润
一、缔约国一方企业的利润应仅在该国征税，但该企业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的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该另一国征税，但应仅以属于该常设机构的利润为限。
二、除适用第三款的规定以外，缔约国一方企业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，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。
三、在确定常设机构的利润时，应当允许扣除其发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在国或者其它任何地方。但是，常设机构使用专利或者其它权利支付给企业总机构或该企业其它办事处的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及向其借款所支付的利息，银行企业除外，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其它办事处取得的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及贷款给该企业总机构或该企业其它办事处所取得的利息，银行企业除外（属于偿还代垫实际发生的费用除外）。
四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款规定并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
六、在以上条款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
七、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。
八、利润中如果包括有本协定其它各条单独规定的所得项目时，本条规定不应影响其它各条的规定。
第八条海运和空运
一、以船舶或飞机经营国际运输业务所取得的利润，应仅在企业实际管理机构所在缔约国征税。
二、船运企业的实际管理机构设在船舶上的，应以船舶母港所在缔约国为所在国；没有母港的，以船舶经营者为其居民的缔约国为所在国。
三、第一款规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。
第九条联属企业
一、当：
（一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者
（二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本。
在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。
二、缔约国一方将缔约国另一方已征税的企业利润，而这部分利润本应由该缔约国一方企业取得的，包括在该缔约国一方企业的利润内，并且加以征税时，如果这两个企业之间的关系是独立企业之间的关系，该另一国应对这部分利润所征收的税额加以调整，在确定上述调整时，应对本协定其它规定予以注意，如有必要，缔约国双方主管当局应相互协商。
第十条股息
第十一条利息
一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该另一国征税。
三、虽有第二款的规定：
（一）发生于缔约国一方而直接或间接支付给缔约国另一方政府的利息，应在该缔约国一方兑税；
（二）发生于缔约国一方而由缔约国另一方政府担保或保险的贷款的利息，应在该缔约国一方免税。
四、在第三款中，“政府”一语是指：
（一）在荷兰，荷兰王国政府；包括：
1．地方当局；
2．（1）荷兰银行（中央银行）；
3．缔约国双方主管当局随时同意的其它机构。
（二）在中国。中国政府；包括：
2．（1）中国人民银行（中央银行）；
（2）中国银行；
六、如果利息受益所有人是缔约国一方居民，在利息发生的缔约国另一方，通过设在该另一国的常设机构进行营业或者通过设在该另一国的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
七、如果支付利息的人为缔约国一方、其地方当局或该国居民，应认为该利息发生在该国。然而，当支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担该利息，上述利息应认为发生于该常设机构或固定基地所在国。
第十二条特许权使用费
一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该另一国征税。
四、如果特许权使用费受益所有人是缔约国一方居民，在特许权使用费发生的缔约国另一方，通过设在该另一国的常设机构进行营业或者通过设在该另一国的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、如果支付特许权使用费的人是缔约国一方、其地方当局或该国居民，应认为该特许权使用费发生在该国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，签订的支付该特许权使用费合同与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在国。
第十三条财产收益
一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该另一国征税。
二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让常设机构（单独或者随同整个企业）或者固定基地取得的收益，可以在该另一国征税。
三、转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在该企业实际管理机构所在缔约国征税。
四、缔约国一方居民转让第一款、第二款和第三款所述财产以外的其它财产取得的收益，位于缔约国另一方的，可以在该另一国征税。
第十四条独立个人劳务
一、缔约国一方居民由于专业性劳务或者其它独立性活动取得的所得，应仅在该国征税。但具有以下情况之一的，可以在缔约国另一方征税：
（一）在缔约国另一方为从事上述活动设有经常使用的固定基地。在这种情况下，该另一国可以仅对属于该固定基地的所得征税；
（二）在有关历年中在缔约国另一方停留连续或累计达到或超过183天。在这种情况下，该另一国可以仅对在该国进行活动取得的所得征税。
第十五条非独立个人劳务
一、除适用第十六条、第十八条、第十九条和第二十条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其它类似报酬，除在缔约国另一方从事受雇的活动以外，应仅在该缔约国一方征税。在该缔约国另一方从事受雇的活动取得的报酬，可以在该另一国征税。
二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下3个条件的，应仅在该缔约国一方征税：
（一）收款人在有关历年中在该另一国停留连续或累计不超过183天；
（二）该项报酬由并非该另一国居民的雇主支付或代表该雇主支付；
（三）该项报酬不是由雇主设在该另一国的常设机构或固定基地所负担。
三、虽有本条以上各款的规定，缔约国一方居民在经营国际运输的船舶或飞机上从事受雇的的活动取得的报酬，应仅在该国征税。
第十六条董事费
第十七条艺术家和运动员
一、虽有第十四条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该另一国征税。
二、虽有第七条、第十四条和第十五条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
三、虽有第一款和第二款的规定，作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方政府的文化交流计划进行第一款所述活动取得的所得，应仅在该缔约国一方征税。
第十八条退休金
一、除适用第十九条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其它类似报酬，应仅在该国征税。
二、按缔约国一方或地方当局的社会保险制度支付给缔约国另一方居民的退休金或其它类似款项，应仅在该缔约国一方征税。
第十九条政府服务
一、（一）缔约国一方或地方当局对履行政府职责向其提供服务的个人支付退休金以外的报酬，应仅在该国征税。
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该另一国居民，并且该居民：
1．是该国国民；或者
2．不是仅由于提供该项服务，而成为该国的居民，
该项报酬，应仅在该另一国征税。
二、（一）缔约国一方或地方当局支付或者从其建立的基金中支付给由于履行政府职责向其提供服务的个人的退休金，应仅在该国征税。
（二）但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金应仅在该另一国征税。
三、第十五条、第十六条和第十八条的规定，应适用于向缔约国一方或地方当局举办的事业提供服务取得的报酬和退休金。
第二十条教师和研究人员
二、如果上述研究不是为了公共利益，而主要是为了个人或某些人的利益，则不适用本条。
第二十一条学生和实习人员
学生、企业学徒或实习生是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，仅由于接受教育、培训的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的收到的款项，该缔约国一方应免予征税。
第二十二条其它所得
一、缔约国一方居民取得的各项所得，不论在什么地方发生的，凡本协定上述各条未作规定的，应仅在该国征税。
二、第六条第二款规定的不动产所得以外的其它所得，如果所得收款人为缔约国一方居民，通过设在缔约国另一方的常设机构在该另一国进行营业，或者通过设在该缔约国另一方的固定基地在该另一国从事独立个人劳务，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的，不适用第一款的规定。在这种情况下，应视具体情况分别适用第七条或第十四条的规定。
三、虽有第一款和第二款的规定，缔约国一方居民取得的各项所得，凡本协定上述各条未作规定，而发生在缔约国另一方的，可以在该另一国征税。
第二十三条消除双重征税方法
一、在荷兰，消除双重征税如下：
（一）荷兰在对其居民征税时，可以把根据本协定规定在中国征税的各项所得包括在其征税基数中。
（四）在第（三）项中，就第十一条第二款适用的利息和第十二条第二款适用的特许权使用费在中国应支付的税款，分别视为该利息总额的10％，该特许权使用费总额的15％。
二、在中国，消除双重征税如下：
（一）中国居民从荷兰取得的所得，按照本协定规定在荷兰缴纳的税额，可以在对该居民征收的中国税收中抵免，但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。
第二十四条无差别待遇
一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与该另一国国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定，本款规定也应适用于不是缔约国一方或者双方居民的人。
三、除适用第九条第一款、第十一条第八款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。
四、缔约国一方企业的资本全部或部分，直接或简接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
五、虽有第二条的规定，本条规定应适用于各种税收。
第二十五条协商程序
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时所发生的困难或疑义，也可以对本协定未作规定的消除双重征税问题进行协商。
四、缔约国双方主管当局为达成以上各款的协议，可以相互直接联系。为有助于达成协议，双方主管当局的代表可以进行会谈，口头交换意见。
第二十六条情报交换
二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
（三）提供泄露任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共政策（公共秩序）的情报。
第二十七条外交代表和领事官员
一、本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。
二、虽有第四条第一款的规定，作为缔约国一方或第三国驻缔约国另一方的外交或常驻使团或领馆成员的个人，如其仅从该另一国源泉取得的所得在该另一国征税，不应认为是该另一国的居民。
第二十八条生效
本协定将适用于在协定生效历年年度的次年1月1日或以后开始的纳税年度和期间取得的所得。
第二十九条终止
本协定应长期有效。但缔约国任何一方可以在本协定生效之日起满5年后任何历年6月30日或以前，通过外交途径书面通知对方终止本协定。在这种情况下，本协定对终止通知发出年度的次年1月1日或以后开始的纳税年度中取得的所得停止有效。
议定书
在签订中华人民共和国和荷兰王国关于对所得避免双重征税和防止偷漏税的协定时，下列代表同意下列规定作为该协定的组成部分：
一、关于第二条
二、关于第七条
应仅将来自实际建筑工地、建设、装配或安装活动的利润归属于构成常设机构的建筑工地、建筑、装配或安装工程。企业总机构、其它常设机构或第三者提供机器设备的价款，不论其与这些活动是否有关，不应归属于该建筑工地、建筑、装配或安装工程的利润内。
三、关于第七条
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。
四、关于第八条
五、关于第十条
缔约国双方主管当局应通过相互协商确定第十条第二款的执行方式。
六、关于第十条
第十条第三款所用股息一语包括荷兰居民参与中外合资经营企业取得的利润汇出中国的部分。
七、关于第十二条
在执行第十二条第二款所定的税率时，对使用或有权使用工业、商业或科学设备而支付的特许权使用费，应以该特许权使用费总额的60％作为纳税基数。
八、关于第十条、十一条和第十二条
九、关于第十三条
在签订本协定后，如果在中国同其它国家签订的协定中规定第十三条第四款所述的财产收益可在中国免税，双方将进行会谈讨论该项免税是否亦适用于荷兰居民。
十、关于第十八条和第十九条
第十八条第二款和第十九条第一款第一项和第二款第一项的规定不妨碍荷兰执行本协定第二十三条第一款第一项和第二项的规定。
AGREEMENTBETWEENTHEPEOPLE'SREPUBLICOFCHINAANDTHEKINGDOMOFTHENETHERLANDSFORTHEAVOIDANCEOFDOUBLETAXATIONANDTHEPREVENTIONOFFISCALEVASIONWITHRESPECTTOTAXESONINCOME
TheGovernmentofthePeople'sRepublicofChinaandtheGovernmentoftheKingdomoftheNetherlands；
Desiringtoconcludeanagreementfortheavoidanceofdoubletaxationandthepreventionoffiscalevasionwithrespecttotaxesonincome；
Haveagreedasfollows：
Article1
PersonalScope
ThisAgreementshallapplytopersonswhoareresidentsofoneorbothoftheContractingStates.
Article2
TaxesCovered
1.ThisAgreementshallapplytotaxesonincomeimposedonbehalfofaContractingStateorofitslocalauthorities，irrespectiveofthemannerinwhichtheyarelevied.
2.Thereshallberegardedastaxesonincomealltaxesimposedontotalincome，oronelementsofincome，includingtaxesongainsfromthealienationofmovableorimmovablepropertyaswellastaxesoncapitalappreciation.
3.TheexistingtaxestowhichtheAgreementshallapplyare：
（a）intheNetherlands：
（i）deinkomstenbelasting（incometax）；
（ii）deloonbelasting（wagestax）；
（iii）devennootschapsbelasting（companytax）includingtheGovernmentshareinthenetprofitsoftheexploitationofnaturalresources；and
（iv）dedividendbelasting（dividendtax）；
（hereinafterreferredtoas“Netherlandstax”）；
（b）inChina：
（i）theindividualincometax；
（ii）theincometaxconcerningjointventureswithChineseandforeigninvestment；
（iii）theincometaxconcerningforeignenterprises；and
（iv）thelocalincometax；
（hereinafterreferredtoas“Chinesetax”）.
4.TheAgreementshallapplyalsotoanyidenticalorsubstantiallysimilartaxeswhichareimposedafterthedateofsignatureoftheAgreementinadditionto，orinplaceof，theexistingtaxesreferredtoinparagraph.
5.ThecompetentauthoritiesoftheContractingStatesshallnotifyeachotherofanysubstantialchangeswhichhavebeenmadeintheirrespectivetaxationlawswithinareasonableperiodoftimeaftersuchchanges.
Article3
GeneralDefinitions
1.ForthepurposesofthisAgreement，unlessthecontextotherwiserequires：
（a）theterms“aContractingState”and“theotherContractingState”meantheNetherlandsorChina，asthecontextrequires；
（b）theterm“theNetherlands”meansthepartoftheKingdomoftheNetherlandsthatissituatedinEuropeincludingthepartoftheseabedanditssub-soilundertheNorthSea，totheextentthatthatareainaccordancewithinternationallawhasbeenormayhereafterbedesignatedunderNetherlandslawsasanareawithinwhichtheNetherlandsmayexercisecertainrightswithrespecttotheexplorationandexploitationofthenaturalresourcesoftheseabedoritssub-soil；
（c）theterm“China”meansthePeople'sRepublicofChina；whenusedinageographicalsense，meansalltheterritoryofthePeople'sRepublicofChina，includingitsterritorialsea，inwhichtheChineselawsrelatingtotaxationapply，andanyareabeyonditsterritorialsea，withinwhichthePeople'sRepublicofChinahassovereignrightsofexplorationforandexploitationofresourcesoftheseabedanditssub-soilandsuperjacentwaterresourcesinaccordancewithinternationallaw；
（d）theterm“person”includesanindividual，acompanyandanyotherbodyofpersons；
（e）theterm“company”meansanybodycorporateoranyentitywhichistreatedasabodycorporatefortaxpurposes；
（f）theterms“enterpriseofaContractingState”and“enterpriseoftheotherContractingState”meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState；
（g）theterm“internationaltraffic”meansanytransportbyashiporaircraftoperatedbyanenterprisewhichhasitsheadofficeoritsplaceofeffectivemanagementinaContractingState，exceptwhentheshiporaircraftisoperatedsolelybetweenplacesintheotherContractingState；
（h）theterm“nationals”means：
（i）allindividualspossessingthenationalityofaContractingState；
（ii）alllegalpersons，partnerships，associationsandotherentitiesderivingtheirstatusassuchfromthelawsinforceinaContractingState；
（i）theterm“competentauthority”means：
（i）intheNetherlandstheMinisterofFinanceoritsdulyauthorizedrepresentative；
（ii）inChinatheMinistryofFinanceoritsauthorizedrepresentative.
2.AsregardstheapplicationoftheAgreementbyaContractingStateanytermnotdefinedthereinshall，unlessthecontextotherwiserequires，havethemeaningwhichithasunderthelawofthatStateconcerningthetaxestowhichtheAgreementapplies.
Article4
Resident
1.ForthepurposesofthisAgreement，theterm“residentofaContractingState”meansanypersonwho，underthelawsofthatState，isliabletotaxthereinbyreasonofhisdomicile，residence，headoffice，placeofeffectivemanagementoranyothercriterionofasimilarnature.
2.Wherebyreasonoftheprovisionsofparagraph1anindividualisaresidentofbothContractingStates，thenhisstatusshallbedeterminedasfollows：
（a）heshallbedeemedtobearesidentoftheStateinwhichhehasapermanenthomeavailabletohim；ifhehasapermanenthomeavailabletohiminbothStates，heshallbedeemedtobearesidentoftheStatewithwhichhispersonalandeconomicrelationsarecloser（centreofvitalinterests）；
（b）iftheStateinwhichhehashiscentreofvitalinterestscannotbedetermined，orifhehasnotapermanenthomeavailabletohimineitherState，heshallbedeemedtobearesidentoftheStateinwhichhehasanhabitualabode；
（c）ifhehasanhabitualabodeinbothStatesorinneitherofthem，heshallbedeemedtobearesidentoftheStateofwhichheisanational；
（d）ifheisanationalofbothStatesorofneitherofthem，thecompetentauthoritiesoftheContractingStatesshallsettlethequestionbymutualagreement.
3.Wherebyreasonoftheprovisionsofparagraph1apersonotherthananindividualisaresidentofbothContractingStates，thenitshallbedeemedtobearesidentoftheStateinwhichtheplaceofeffectivemanagementofitsbusinessissituated.However，wheresuchapersonhastheplaceofeffectivemanagementofitsbusinessinoneoftheContractingStatesandtheplaceofheadofficeofitsbusinessintheotherContractingState，thenthecompetentauthoritiesoftheContractingStatesshalldeterminebymutualagreementtheStateofwhichthecompanyshallbedeemedtobearesidentforthepurposesofthisAgreement.
Article5
PermanentEstablishment
1.ForthepurposesofthisAgreement，theterm“permanentestablishment”meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.
2.Theterm“permanentestablishment”includesespecially：
（a）aplaceofmanagement；
（b）abranch；
（c）anoffice；
（d）afactory；
（e）aworkshop，and
（f）amine，anoilorgaswell，aquarryoranyotherplaceofextractionofnaturalresources.
3.Theterm“permanentestablishment”likewiseencompasses：
（a）abuildingsite，aconstruction，assemblyorinstallationprojectorsupervisoryactivitiesinconnectiontherewith，butonlywheresuchsite，projectoractivitiescontinueforaperiodofmorethansixmonths；
（b）thefurnishingofservices，includingconsultancyservices，byanenterpriseofaContractingStatethroughemployeesorotherpersonnelintheotherContractingState，providedthatsuchactivitiescontinueforthesameprojectoraconnectedprojectforaperiodorperiodsaggregatingmorethansixmonthswithinanytwelve-monthperiod.
4.NotwithstandingtheprecedingprovisionsofthisArticle，theterm“permanentestablishment”shallbedeemednottoinclude：
（a）theuseoffacilitiessolelyforthepurposeofstorage，displayordeliveryofgoodsormerchandisebelongingtotheenterprise；
（b）themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofstorage，displayordelivery；
（c）themaintenanceofastockofgoodsormerchandisebelongingtotheenterprisesolelyforthepurposeofprocessingbyanotherenterprise；
（d）themaintenanceofafixedplaceofbusinesssolelyforthepurposeofpurchasinggoodsormerchandiseorofcollectinginformation，fortheenterprise；
（e）themaintenanceofafixedplaceofbusinesssolelyforthepurposeofcarryingon，fortheenterprise，anyotheractivityofapreparatoryorauxiliarycharacter；
（f）themaintenanceofafixedplaceofbusinesssolelyforanycombinationofactivitiesmentionedinsubparagraphs（a）to（e），providedthattheoverallactivityofthefixedplaceofbusinessresultingfromthiscombinationisofapreparatoryorauxiliarycharacter.
5.Notwithstandingtheprovisionsofparagraphs1and2，whereaperson-otherthananagentofanindependentstatustowhomparagraph6applies-isactinginaContractingStateonbehalfofanenterpriseoftheotherContractingState，andhas，andhabituallyexercises，inthefirst-mentionedStateanauthoritytoconcludecontractsinthenameoftheenterprise，thatenterpriseshallbedeemedtohaveapermanentestablishmentinthefirst-mentionedStateinrespectofanyactivitieswhichthatpersonundertakesfortheenterprise，unlesstheactivitiesofsuchpersonarelimitedtothosementionedinparagraph4which，ifexercisedthroughafixedplaceofbusiness，wouldnotmakethisfixedplaceofbusinessapermanentestablishmentundertheprovisionsofthatparagraph.
6.AnenterpriseshallnotbedeemedtohaveapermanentestablishmentinaContractingStatemerelybecauseitcarriesonbusinessinthatStatethroughabroker，generalcommissionagentoranyotheragentofanindependentstatus，providedthatsuchpersonsareactingintheordinarycourseoftheirbusiness.However，whentheactivitiesofsuchanagentaredevotedwhollyoralmostwhollyonbehalfofthatenterprise，hewillnotbeconsideredanagentofanindependentstatuswithinthemeaningofthisparagraph.
7.ThefactthatacompanywhichisaresidentofaContractingStatecontrolsoriscontrolledbyacompanywhichisaresidentoftheotherContractingState，orwhichcarriesonbusinessinthatotherState（whetherthroughapermanentestablishmentorotherwise），shallnotofitselfconstituteeithercompanyapermanentestablishmentoftheother.
Article6
IncomefromImmovableProperty
1.IncomederivedbyaresidentofaContractingStatefromimmovableproperty（includingincomefromagricultureorforestry）situatedintheotherContractingStatemaybetaxedinthatotherState.
2.Theterm“immovableproperty”shallhavethemeaningwhichithasunderthelawoftheContractingStateinwhichthepropertyinquestionissituated.Thetermshallinanycaseincludepropertyaccessorytoimmovableproperty，livestockandequipmentusedinagricultureandforestry，rightstowhichtheprovisionsofgenerallawrespectinglandedpropertyapply，usufructofimmovablepropertyandrightstovariableorfixedpaymentsasconsiderationfortheworkingof，ortherighttowork，mineraldeposits，sourcesandothernaturalresources；shipsandaircraftshallnotberegardedasimmovableproperty.
3.Theprovisionsofparagraph1shallapplytoincomederivedfromthedirectuse，letting，oruseinanyotherformofimmovableproperty.
4.Theprovisionsofparagraphs1and3shallalsoapplytotheincomefromimmovablepropertyofanenterpriseandtoincomefromimmovablepropertyusedfortheperformanceofindependentpersonalservices.
Article7
BusinessProfits
1.TheprofitsofanenterpriseofaContractingStateshallbetaxableonlyinthatStateunlesstheenterprisecarriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein.Iftheenterprisecarriesonbusinessasaforesaid，theprofitsoftheenterprisemaybetaxedintheotherStatebutonlysomuchofthemasisattributabletothatpermanentestablishment.
2.Subjecttotheprovisionsofparagraph3，whereanenterpriseofaContractingStatecarriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein，thereshallineachContractingStatebeattributedtothatpermanentestablishmenttheprofitswhichitmightbeexpectedtomakeifitwereadistinctandseparateenterpriseengagedinthesameorsimilaractivitiesunderthesameorsimilarconditionsanddealingwhollyindependentlywiththeenterpriseofwhichitisapermanentestablishment.
4.InsofarasithasbeencustomaryinaContractingStatetodeterminetheprofitstobeattributedtoapermanentestablishmentonthebasisofanapportionmentofthetotalprofitsoftheenterprisetoitsvariousparts，nothinginparagraph2shallprecludethatContractingStatefromdeterminingtheprofitstobetaxedbysuchanapportionmentasmaybecustomary；themethodofapportionmentadoptedshall，however，besuchthattheresultshallbeinaccordancewiththeprinciplescontainedinthisArticle.
5.Noprofitsshallbeattributedtoapermanentestablishmentbyreasonofthemerepurchasebythatpermanentestablishmentofgoodsormerchandisefortheenterprise.
6.Forthepurposesoftheprecedingparagraphs，theprofitstobeattributedtothepermanentestablishmentshallbedeterminedbythesamemethodyearbyyearunlessthereisgoodandsufficientreasontothecontrary.
7.PaymentsreceivedbyanenterpriseofaContractingStateasaconsiderationfortechnicalservicesintheotherContractingStateshallbedeemedtobeprofitsofanenterprisetowhichtheprovisionsofthisArticleshallapply.
8.WhereprofitsincludeitemsofincomewhicharedealtwithseparatelyinotherArticlesofthisAgreement，thentheprovisionsofthoseArticlesshallnotbeaffectedbytheprovisionsofthisArticle.
Article8
ShippingandAirTransport
1.ProfitsfromtheoperationofshipsoraircraftininternationaltrafficshallbetaxableonlyintheContractingStateinwhichtheplaceofeffectivemanagementoftheenterpriseissituated.
2.iftheplaceofeffectivemanagementofashippingenterpriseisaboardaship，thenitshallbedeemedtobesituatedintheContractingStateinwhichthehomeharbouroftheshipissituated，or，ifthereisnosuchhomeharbour，intheContracingStateofwhichtheoperatoroftheshipisaresident.
3.Theprovisionsofparagraph1shallalsoapplytoprofitsfromtheparticipationinapool，ajointbusinessoraninternationaloperatingagency.
Article9
AssociatedEnterprises
1.Where
（a）anenterpriseofaContractingStateparticipatesdirectlyorindirectlyinthemanagement，controlorcapitalofanenterprirseoftheotherContractingState，or
（b）thesamepersonsparticipatedirectlyorindirectlyinthemanagement，controlorcapitalofanenterpriseofaContractingStateandanenterpriseoftheotherContractingState，andineithercaseconditionsaremadeorimposedbetweenthetwoenterprisesintheircommercialorfinancialrelationswhichdifferfromthosewhichwouldbemadebetweenindependententerprises，thenanyprofitswhichwould，butforthoseconditions，haveaccruedtooneoftheenterprise，but，byreasonofthoseconditions，havenotsoaccrued，maybeincludedintheprorfitsofthatenterpriseandtaxedaccordingly.
2.WhereaContractingStateincludesintheprofitsofanenterpriseofthatStateandtaxesaccordinglyprofitsonwhichanenterpriseoftheotherContractingStatehasbeenchargedtotaxinthatotherStateandtheprofitssoincludedareprofitswhichwouldhaveaccruedtotheenterpriseofthefirst-mentionedStateiftheconditionsmadebetweenthetwoenterpriseshadbeenthosewhichwouldhavebeenmadebetweenindependententerprises，thenthatotherStateshallmakeanappropriateadjustmenttotheamountofthetaxchargedthereinonthoseprofits.Indeterminingsuchadjustment，dueregardshallbehadtotheotherprovisionsofthisAgreementandthecompetentarthoritiesoftheContractingStatesshallifnecessaryconsulteachother.
Article10
Dividends
1.DividendspaidbyacompanywhichisaresidentofaContractingStatetoaresidentoftheotherContractingStatemaybetaxedinthatotherState.
2.However，suchdividendsmayalsobetaxedintheContractingStateofwhichthecompanypayingthedividendsisaresidentandaccordingtothelawsofthatState，butiftherecipientisthebeneficialownerofthedividendsthetaxsochargedshallnotexceed10percentofthegrossamountofthedividends.
Theprovisionofthisparagraphshallnotaffectthetaxationofthecompanyinrespectoftheprofitsoutofwhichthedividendsarepaid.
3.Theterm“dividends”asusedinthisArticlemeansincomefromsharesorotherrights，notbeingdebt-claims，participatinginprofits，aswellasincomefromothercorporaterightswhichissubjectedtothesametaxationtreatmentasincomefromsharesbythelawsoftheStateofwhichthecompanymakingthedistributionisaresident.
4.Theprovisionsofparagraphs1and2shallnotapplyifthebeneficialownerofthedividends，beingaresidentofaContractingState，carriesonbusinessintheotherContractingStateofwhichthecompanypayingthedividendsisaresident，throughapermanentestablishmentsituatedtherein，orperformsinthatotherStateindependentpersonalservicesfromafixedbasesituatedtherein，andtheholdinginrespectofwhichthedividendsarepaidiseffectivelyconnectedwithsuchpermanentestablishmentorfixedbase.InsuchcasetheprovisionsofArticle7orArticle14，asthecasemaybe，shallapply.
5.WhereacompanywhichisaresidentofaContractingStatederivesprofitsorincomefromtheotherContractingState，thatotherStatemaynotimposeanytaxonthedividendspaidbythecompany，exceptinsofarassuchdividendsarepaidtoaresidentofthatotherStateorinsofarastheholdinginrespectofwhichthedividendsarepaidiseffectivelyconnectedwithapermanentestablishmentorafixedbasesituatedinthatotherState，norsubjectthecompany'sundistributedprofitstoataxonthecompany'sundistributedprofits，evenifthedividendspaidortheundistributedprofitsconsistwhollyorpartlyofprofitsorincomearisinginsuchotherState.
Article11
Interest
1.InterestarisinginaContractingStateandpaidtoaresidentoftheotherContractingStatemaybetaxedinthatotherState.
2.However，suchinterestmayalsobetaxedintheContractingStateinwhichitarisesandaccordingtothelawsofthatState，butiftherecipientisthebeneficialowneroftheinterestthetaxsochargedshallnotexceed10percentofthegrossamountoftheinterest.
3.Notwithstandingtheprovisionsofparagraph2：
（a）interestarisinginaContractingStateandpaiddirectlyorindirectlytotheGovernmentoftheotherContractingStateshallbeexemptfromtaxinthefirst-mentionedState；
（b）interestarisinginaContractingStateandpaidinrespectofaloanguaranteedorinsuredbytheGovernmentoftheotherContractingStateshallbeexemptfromtaxinthefirst-mentionedState.
4.Forthepurposesofparagraph3theterm“Government”means；
（a）inthecaseoftheNetherlands，theGovernmentoftheKingdomoftheNetherlandsandshallinclude：
thelocalauthorities；
（i）theNederlandscheBank（CentralBank）；
（ii）theNederlandseFinancieringsMaatschappijvoorOntwikkelingslandenN.V.（Netherlandsfinancecompanyfordevelopingcountries）andtheNederlandseInvesteringsbankvoorOntwikkelingslandenN.V.（Netherlandsinvestmentbankfordevelopingcountries）；
allotherinstitutionsasmaybeagreedfromtimetotimebetweenthecompetentauthoritiesoftheContractingStates；
（b）inthecaseofChina，theGovernmentofChinaandshallinclude：
（i）thePeople'sBankofChina（CentralBank）；
（ii）theBankofChina；
（iii）theInternationalInvestmentandTrustCorporationofChina；
allotherinstitutionsasmaybeagreedfromtimetotimebetweenthecompetentauthoritiesoftheContractingStates.
5.Theterm“interest”asusedinthisArticlemeansincomefromdebt-claimsofeverykind，whetherornotsecuredbymortgageandwhetherornotcarryingarighttoparticipateinthedebtor'sprofits，andinparticular，incomefromgovernmentsecuritiesandincomefrombondsordebentures，includingpremiumsandprizesattachingtosuchsecurities，bondsordebentures.PenaltychargesforlatepaymentshallnotberegardedasinterestforthepurposeofthisArticle.
6.Theprovisionsofparagraphs1，2and3shallnotapplyifthebeneficialowneroftheinterest，beingaresidentofaContractingState，carriesonbusinessintheotherContractingStateinwhichtheinterestarises，throughapermanentestablishmentsituatedtherein，orperformsinthatotherStateindependentpersonalsevicesfromafixedbasesituatedthereinandthedebt-claiminrespectofwhichtheinterestispaidiseffectivelyconnectedwithsuchpermanentestablishmentorfixedbase.InsuchcasetheprovisionsofArticle7orArticle14，asthecasemaybe，shallapply.
7.InterestshallbedeemedtoariseinaContractingStatewhenthepayeristhatStateitself，alocalauthorityoraresidentofthatState.Where，however，thepersonpayingtheinterest，whetherheisaresidentofaContractingStateornot，hasinaContractingStateapermanentestablishmentorafixedbaseinconnectionwithwhichtheindebtednessonwhichtheinterestispaidwasincurred，andsuchinterestisbornebysuchpermanentestablishmentorfixedbase，thensuchinterestshallbedeemedtoariseintheStateinwhichthepermanentestablishmentorfixedbaseissituated.
8.Where，byreasonofaspecialrelationshipbetweenthepayerandthebeneficialownerorbetweenbothofthemandsomeotherperson，theamountoftheinterest，havingregardtothedebt-claimforwhichitispaid，exceedstheamountwhichwouldhavebeenagreeduponbythepayerandthebeneficialownerintheabsenceofsuchrelationship，theprovisionsofthisArticleshallapplyonlytothelast-mentionedamount.Insuchcase，theexcesspartofthepaymentsshallremaintaxableaccordingtothelawsofeachContractingState，dueregardbeinghadtotheotherprovisionsofthisAgreement.
Article12
Royalties
1.RoyaltiesarisinginaContractingStateandpaidtoaresidentoftheotherContractingStatemaybetaxedinthatotherState.
2.However，suchroyaltiesmayalsobetaxedintheContractingStateinwhichtheyariseandaccordingtothelawsofthatState，butiftherecipientisthebeneficialowneroftheroyaltiesthetaxsochargedshallnotexceed10percentofthegrossamountoftheroyalties.
3.Theterm“royalties”asusedinthisArticlemeanspaymentsofanykindreceivedasaconsiderationfortheuseof，ortherighttouse，anycopyrightofliterary，artisticorscientificworkincludingcinematographfilms，orfilmsortapesusedforradioortelevisionbroadcasting，anypatent，know-how，trademark，designormodel，plan，secretformulaorprocess，orfortheuseof，ortherighttouse，industral，commercial，orscientificequipment，orforinformationconcerningindustrial，commercialorscientificexperience.
However，thistermdoesnotincludetheservicesmeantinparagraph7ofArticle7.
4.Theprovisionsofparagraphs1and2shallnotapplyifthebeneficialowneroftheroyalties，beingaresidentofaContractingState，carriesonbusinessintheotherContractingStateinwhichtheroyaltiesarise，throughapermanentestablishmentsituatedtherein，orperformsinthatotherStateindependentpersonalservicesfromafixedbasesituatedtherein，andtherightorpropertyinrespectofwhichtheroyaltiesarepaidiseffectivelyconnectedwithsuchpermanentestablishmentorfixedbase.InsuchcasetheprovisionsofArticle7orArticle14，asthecasemaybe，shallapply.
5.RoyaltiesshallbedeemedtoariseinaContractingStatewhenthepayeristhatStateitself，alocalauthorityoraresidentofthatState.Where，however，thepersonpayingtheroyalties，whetherheisaresidentofaContractingStateornot，hasinaContractingStateapermanentestablishmentorafixedbaseinconnectionwithwhichtheliabilitytopaytheroyaltieswasincurred，andsuchroyaltiesarebornebysuchpermanentestablishmentorfixedbase，thensuchroyaltiesshallbedeemedtoariseintheStateinwhichthepermanentestablishmentorfixedbaseissituated.
6.Where，byreasonofaspecialrelationshipbetweenthepayerandthebeneficialownerorbetweenbothofthemandsomeotherperson，theamountoftheroyalties，havingregardtotheuse，rightorinformationforwhichtheyarepaid，exceedstheamountwhichwouldhavebeenagreeduponbythepayerandthebeneficialownerintheabsenceofsuchrelationship，theprovisionsofthisArticleshallapplyonlytothelast-mentionedamount.Insuchcase，theexcesspartofthepaymentsshallremaintaxableaccordingtothelawsofeachContractingState，dueregardbeinghadtotheotherprovisionsofthisAgreement.
Article13
CapitalGains
1.GainsderivedbyaresidentofaContractingStatefromthealienationofimmovablepropertyreferredtoinArticle6andsituatedintheotherContractingStatemaybetaxedinthatotherState.
2.GainsfromthealienationofmovablepropertyformingpartofthebusinesspropertyofapermanentestablishmentwhichanenterpriseofaContractingStatehasintheotherContractingStateorofmovablepropertypertainingtoafixedbaseavailabletoaresidentofaContractingStateintheotherContractingStateforthepurposeofperformingindependentpersonalservices，includingsuchgainsfromthealienationofsuchapermanentestablishment（aloneorwiththewholeenterprise）orofsuchfixedbase，maybetaxedinthatotherState.
3.Gainsfromalienationofshipsoraircraftoperatedininternationaltrafficormovablepropertypertainingtotheoperationofsuchshipsoraircraft，shallbetaxableonlyintheContractingStateinwhichtheplaceofeffectivemanagementoftheenterpriseissituated.
4.GainsderivedbyaresidentofaContractingStatefromthealienationofanyproperty，otherthanthatreferredtoinparagraphs1，2and3，whichissituatedintheotherContractingState，maybetaxedinthatotherState.
Article14
IndependentPersonalServices
1.IncomederivedbyaresidentofaContractingStateinrespectofprofessionalservicesorotheractivitiesofanindependentcharactershallbetaxableonlyinthatStateexceptinthefollowingcircumstances，whensuchincomemayalsobetaxedintheotherContractingState：
（a）ifhehasafixedbaseregularlyavailabletohimintheotherContractingStateforthepurposeofperforminghisactivities；inthatcase，onlysomuchoftheincomeasisattributabletothatfixedbasemaybetaxedinthatotherContractingState；or
（b）ifhisstayintheotherContractingStateisforaperiodorperiodsamountingtoorexceedingintheaggregate183daysinthecalendaryearconcerned；inthatcase，onlysomuchoftheincomeasisderivedfromhisactivitiesperformedinthatotherStatemaybetaxedinthatotherState.
2.Theterm“professionalservices”includesespeciallyindependentscientific，literary，artistic，educationalorteachingactivitiesaswellastheindependentactivitiesofphysicians，lawyers，engineers，architects，dentistsandaccountants.
Article15
DependentPersonalServices
1.SubjecttotheprovisionsofArticles16，18，19and20，salaries，wagesandothersimilarremunerationderivedbyaresidentofaContractingStateinrespectofanemploymentshallbetaxableonlyinthatStateunlesstheemploymentisexercisedintheotherContractingState.Iftheemploymentissoexercised，suchremunerationasisderivedtherefrommaybetaxedinthatotherState.
2.Notwithstandingtheprovisionsofparagraph1，remunerationderivedbyaresidentofaContractingStateinrespectofanemploymentexercisedintheotherContractingStateshallbetaxableonlyinthefirst-mentionedStateif：
（a）therecipientispresentintheotherStateforaperiodorperiodsnotexceedingintheaggregate183daysinthecalendaryearconcerned；and
（b）theremunerationispaidby，oronbehalfof，anemployerwhoisnotaresidentoftheotherState；and
（c）theremunerationisnotbornebyapermanentestablishmentorafixedbasewhichtheemployerhasintheotherState.
3.NotwithstandingtheprecedingprovisionsofthisArticle，remunerationderivedbyaresidentofacontractingStateinrespectofanemploymentexercisedaboardashiporaircraftoperatedininternationaltraffic，shallbetaxableonlyinthatState.
Article16
Directors'Fees
FeesorotherremunerationderivedbyaresidentofaContractingStateinhiscapacityasamemberoftheboardofdirectorsorasupervisorybodyofacompanywhichisaresidentoftheotherContractingStatemaybetaxedinthatotherState.
Article17
ArtistesandAthletes
1.NotwithstandingtheprovisionsofArticles14and15，incomederivedbyaresidentofaContractingStateasanentertainer，suchasatheatre，motionpicture，radioortelevisionartiste，oramusician，orasanathlete，fromhispersonalactivitiesassuchexercisedintheotherContractingState，maybetaxedinthatotherState.
2.Whereincomeinrespectofpersonalactivitiesexercisedbyanentertaineroranathleteinhiscapacityassuchaccruesnottotheentertainerorathletehimselfbuttoanotherperson，thatincomemay，notwithstandingtheprovisionsofArticles7，14and15，betaxedintheContractingStateinwhichtheactivitiesoftheentertainerorathleteareexercised.
3.Notwithstandingtheprovisionsofparagraphs1and2，incomederivedbyentertainersorathletesasmentionedinparagraph1whoareresidentsofaContractingStatefromtheactivitiesexercisedintheotherContractingStatewithintheframeworkofculturalexchangeprogramsbetweentheGovernmentsofbothContractingStatesshallbetaxableonlyinthefirst-mentionedState.
Article18
Pensions
1.Subjecttotheprovisionsofparagraph2ofArticle19，pensionsandothersimilarremunerationpaidtoaresidentofaContractingStateinconsiderationofpastemploymentshallbetaxableonlyinthatState.
2.AnypensionorothersimilarpaymentpaidoutundertheprovisionsofasocialsecuritysystemofaContractingStateoralocalauthoritythereoftoaresidentoftheotherContractingStateshallbetaxableonlyinthefirst-mentionedState.
Article19
GovernmentService
1.
（a）Remuneration，otherthanapension，paidbyaContractingStateoralocalauthoritythereoftoanindividualinrespectofservicesrenderedtothatStateorlocalauthoritythereofinthedischargeoffunctionsofaGovernmentalnatureshallbetaxableonlyinthatState.
（b）However，suchremunerationshallbetaxableonlyintheotherContractingStateiftheservicesarerenderedinthatotherStateandtheindividualisaresidentofthatStatewho：
（i）isanationalofthatState；or
（ii）didnotbecomearesidentofthatStatesolelyforthepurposeofrenderingtheservices.
2.
（a）Anypensionpaidby，oroutoffundscreatedby，aContractingStateoralocalauthoritythereoftoanindividualinrespectofservicesrenderedtothatStateorlocalauthoritythereofinthedischargeoffunctionsofaGovernmentalnatureshallbetaxableonlyinthatState.
（b）However，suchpensionshallbetaxableonlyintheotherContractingStateiftheindividualisaresidentof，andanationalof，thatState.
3.TheprovisionsofArticles15，16and18shallapplytoremunerationandpensionsinrespectofservicesrenderedinconnectionwithabusinesscarriedonbyaContractingStateoralocalauthoritythereof.
Article20
TeachersandResearchers
1.PaymentswhichateacherorresearcherwhoisorwasimmediatelybeforevisitingaContractingStatearesidentoftheotherContractingStateandwhoispresentinthefirst-mentionedStatefortheprimarypurposeofteachingorscientificresearchatauniversity，college，schoolorothereducationalorscientificresearchinstitutionaccreditedbytheGovernments，receivesforsuchteachingorresearch，shallbeexemptfromtaxinthefirst-mentionedStateforaperiodnotexceedingthreeyearsintheaggregatefromthedateofhisfristarrivalinthefirst-mentionedState.
2.ThisArticleshallnotapplytoincomefromresearchifsuchresearchisundertakennotinthepublicinterestbutprimarilyfortheprivatebenefitofaspecificpersonorpersons.
Article21
StudentsandTrainees
Paymentswhichastudent，businessapprenticeortraineewhoisorwasimmediatelybeforevisitingaContractingStatearesidentoftheotherContractingStateandwhoispresentinthefirst-mentionedStatesolelyforthepurposeofhiseducationortrainingreceivesforthepurposeofhismaintenance，educationortrainingshallnotbetaxedinthatState.
Article22
OtherIncome
1.ItemsofincomeofaresidentofaContractingState，whereverarising，notdealtwithintheforegoingArticlesofthisAgreementshallbetaxableonlyinthatState.
2.Theprovisionsofparagraph1shallnotapplytoincome，otherthanincomefromimmovablepropertyasdefinedinparagraph2ofArticle6，iftherecipientofsuchincome，beingaresidentofaContractingState，carriesonbusinessintheotherContractingStatethroughapermanentestablishmentsituatedtherein，orperformsinthatotherStateindependentpersonalservicesfromafixedbasesituatedtherein，andtherightorpropertyinrespectofwhichtheincomeispaidiseffectivelyconnectedwithsuchpermanentestablishmentorfixedbase.InsuchcasetheprovisionsofArticle7orArticle14，asthecasemaybe，shallapply.
3.Notwithstandingtheprovisionsofparagraphs1and2，itemsofincomeofaresidentofaContractingStatenotdealtwithintheforegoingArticlesofthisAgreementandarisingintheotherContractingStatemaybetaxedinthatotherState.
Article23
MethodsfortheEliminationofDoubleTaxation
1.IntheNetherlands，doubletaxationshallbeeliminatedasfollows：
（a）TheNetherlands，whenimposingtaxonitsresidents，mayincludeinthebasisuponwhichsuchtaxesareimposedtheitemsofincomewhich，accordingtotheprovisionsofthisAgreement，maybetaxedinChina.
（b）However，wherearesidentoftheNetherlandsderivesitemsofincomewhichmaybetaxedinChinaandareincludedinthebasisreferredtoinsub-paragraph（a），theNetherlandsshallexemptsuchitemsofincomebyallowingareductionofitstax.ThisreductionshallbecomputedinconformitywiththeprovisionsofNetherlandslawfortheavoidanceofdoubletaxation.ForthatpurposethesaiditemsofincomeshallbedeemedtobeincludedinthetotalamountoftheitemsofincomewhichareexemptfromNetherlandstaxunderthoseprovisions.
（c）Notwithstandingtheprovisionsofsub-paragraph（b），theNetherlandsshallallowadeductionfromtheNetherlandstaxsocomputedfortheitemsofincomewhichaccordingtoparagraph2ofArticle10，paragraph2ofArticle11，paragraph2ofArticle12，paragraphs1and2ofArticle17andparagraph3ofArticle22ofthisAgreementmaybetaxedinChinatotheextentthattheseitemsareincludedinthebasisreferredtoinsub-paragraph（a）.TheamountofthisdeductionshallbeequaltothetaxpaidinChinaontheseitemsofincome，butshallnotexceedtheamountofthereductionwhichwouldbeallowediftheitemsofincomesoincludedwerethesoleitemsofincomewhichareexemptfromNetherlandstaxundertheprovisionsofNetherlandslawfortheavoidanceofdoubletaxation.
（d）Forthepurposesofsub-paragraph（c），thetaxpaidinChinaoninteresttowhichparagraph2ofArticle11appliesandonroyaltiestowhichparagraph2ofArticle12appliesshallbedeemedtobe10percentofthegrossamountofsuchinterestand15percentofthegrossamountofsuchroyalties.
2.InChina，doubletaxationshallbeeliminatedasfollows：
（a）WherearesidentofChinaderivesincomefromtheNetherlandstheamountoftaxonthatincomepayableintheNetherlandsinaccordancewiththeprovisionsofthisAgreement，maybecreditedagainsttheChinesetaximposedonthatresident.Theamountofcredit，however，shallnotexceedtheamountoftheChinesetaxonthatincomecomputedinaccordancewiththetaxationlawsandregulationsofChina.
（b）WheretheincomederivedfromtheNetherlandsisadividendpaidbyacompanywhichisaresidentoftheNetherlandstoacompanywhichisaresidentofChinaandwhichownsnotlessthan10percentofthesharesofthecompanypayingthedividend，thecreditshalltakeintoaccountthetaxpaidtotheNetherlandsbythecompanypayingthedividendinrespectofitsincome.
Article24
Non-Discrimination
1.NationalsofaContractingStateshallnotbesubjectedintheotherContractingStatetoanytaxationoranyrequirementconnectedtherewith，whichisotherormoreburdensomethanthetaxationandconnectedrequirementstowhichnationalsofthatotherStateinthesamecircumstancesareormaybesubjected.Thisprovisionshall，notwithstandingtheprovisionsofArticle1，alsoapplytopersonswhoarenotresidentsofoneorbothoftheContractingStates.
2.ThetaxationonapermanentestablishmentwhichanenterpriseofaContractingStatehasintheotherContractingStateshallnotbelessfavourablyleviedinthatotherStatethanthetaxationleviedonenterprisesofthatotherStatecarryingonthesameactivities.ThisprovisionshallnotbeconstruedasobligingaContractingStatetogranttoresidentsoftheotherContractingStateanypersonalallowances，reliefsandreductionsfortaxationpurposesonaccountofcivilstatusorfamilyresponsibilitieswhichitgrantstoitsownresidents.
3.Exceptwheretheprovisionsofparagraph1ofArticle9，paragraph8ofArticle11，orparagraph6ofArticle12，apply，interest，royaltiesandotherdisbursementspaidbyanenterpriseofaContractingStatetoaresidentoftheotherContractingStateshall，forthepurposeofdeterminingthetaxableprofitsofsuchenterprise，bedeductibleunderthesameconditionsasiftheyhadbeenpaidtoaresidentofthefirst-mentionedState.
4.EnterprisesofaContractingState，thecapitalofwhichiswhollyorpartlyownedorcontrolled，directlyorindirectly，byoneormoreresidentsoftheotherContractingState，shallnotbesubjectedinthefirst-mentionedStatetoanytaxationoranyrequirementconnectedtherewithwhichisotherormoreburdensomethanthetaxationandconnectedrequirementstowhichothersimilarenterprisesofthefirst-mentionedStateareormaybesubjected.
5.TheprovisionsofthisArticleshall，notwithstandingtheprovisionsofArticle2，applytotaxesofeverykindanddescription.
Article25
MutualAgreementProcedure
1.WhereapersonconsidersthattheactionsofoneorbothoftheContractingStatesresultorwillresultforhimintaxationnotinaccordancewiththeprovisionsofthisAgreement，hemay，irrespectiveoftheremediesprovidedbythedomesticlawofthoseStates，presenthiscasetothecompetentauthorityoftheContractingStateofwhichheisaresidentor，ifhiscasecomesunderparagraph1ofArticle24，tothatoftheContractingStateofwhichheisanational.ThecasemustbepresentedwithinthreeyearsfromthefirstnotificationoftheactionresultingintaxationnotinaccordancewiththeprovisionsoftheAgreement.
2.Thecompetentauthorityshallendeavour，iftheobjectionappearstoittobejustifiedandifitisnotitselfabletoarriveatasatisfactorysolution，toresolvethecasebymutualagreementwiththecompetentauthorityoftheotherContractingState，withaviewtotheavoidanceoftaxationwhichisnotinaccordancewiththeprovisionsofthisAgreement.AnyagreementreachedshallbeimplementednotwithstandinganytimelimitsinthedomesticlawoftheContractingStates.
3.ThecompetentauthoritiesoftheContractingStatesshallendeavourtoresolvebymutualagreementanydifficultiesordoubtsarisingastotheinterpretationorapplicationoftheAgreement.TheymayalsoconsulttogetherfortheeliminationofdoubletaxationincasesnotprovidedforintheAgreement.
4.ThecompetentauthoritiesoftheContractingStatesmaycommunicatewitheachotherdirectlyforthepurposeofreachinganagreementinthesenseoftheprecedingparagraphs.Whenitseemsadvisableforreachingagreement，representativesofthecompetentauthoritiesoftheContractingStatesmaymeettogetherforanoralexchangeofopinions.
Article26
ExchangeofInformation
1.ThecompetentauthoritiesoftheContractingStatesshallexchangesuchinformationasisnecessaryforcarryingouttheprovisionsofthisAgreementandinparticularforthepreventionoffiscalevasion.AnyinformationreceivedbyaContractingStateshallbetreatedassecretinthesamemannerasinformationobtainedunderthedomesticlawsofthatStateandshallbedisclosedonlytopersonsorauthorities（includingcourtsandadministrativebodies）involvedintheassessmentorcollectionof，theenforcementorprosecutioninrespectof，orthedeterminationofappealsinrelationto，thetaxescoveredbytheAgreement.Suchpersonsorauthoritiesshallusetheinformationonlyforsuchpurposes.
2.Innocaseshalltheprovisionsofparagraph1beconstruedsoastoimposeonaContractingStatetheobligation：
（a）tocarryoutadministrativemeasuresatvariancewiththelawsandadministrativepracticeofthatoroftheotherContractingState；
（b）tosupplyinformationwhichisnotobtainableunderthelawsorinthenormalcourseoftheadministrationofthatoroftheotherContractingState；
（c）tosupplyinformationwhichwoulddiscloseanytrade，business，industrial，commercial，orprofessionalsecretortradeprocess，orinformation，thedisclosureofwhichwouldbecontrarytopublicpolicy（ordrepublic）.
Article27
DiplomaticAgentsandConsularOfficers
1.NothinginthisAgreementshallaffectthefiscalprivilegesofdiplomaticagentsorconsularofficersunderthegeneralrulesofinternationallaworundertheprovisionsofspecialagreements.
2.Notwithstandingtheprovisionsofparagraph1ofArticle4，anindividualwhoisamemberofthediplomaticorpermanentmissionorconsularpostofaContractingStateoranythirdStatewhichissituatedintheotherContractingStateandwhoissubjecttotaxinthatotherStateonlyifhederivesincomefromsourcestherein，shallnotbedeemedtobearesidentofthatotherState.
Article28
EntryintoForce
ThisAgreementshallenterintoforceonthethirtiethdayafterthelatterofthedatesonwhichtherespectiveGovernmentshavenotifiedeachotherinwritingthroughdiplomaticchannelsthattheinternallegalproceduresrequiredintheirrespectiveStateshavebeencompliedwith，anditsprovisionsshallhaveeffectinrespectofincomederivedduringtaxableyearsandperiodsbeginningonorafterthefirstdayofJanuaryinthecalendaryearfollowingthatinwhichthisAgreementhasenteredintoforce.
Article29
Termination
ThisAgreementshallcontinueineffectindefinitelybuteitheroftheContractingStatesmay，onorbeforethethirtiethdayofJuneinanycalendaryearbeginningaftertheexpirationofaperiodoffiveyearsfromthedateofitsentryintoforce，givewrittennoticeofterminationtotheotherContractingStatethroughdiplomaticchannel.InsucheventthisAgreementshallceasetohaveeffectasrespectsincomederivedduringthetaxableyearsbeginningonorafterthefirstdayofJanuaryinthecalendaryearnextfollowingthatinwhichthenoticeofterminationisgiven.
INWITNESSWHEREOFtheundersigned，dulyauthorizedthereto，havesignedthisAgreement.
DONEatBeijingthis13thdayofMay，1987induplicateintheChinese，NetherlandsandEnglishlanguages，thethreetextsbeingequallyauthentic.IncasethereisanydivergenceofinterpretationbetweentheChineseandNetherlandstexts，theEnglishtextshallprevail.
PROTOCOL
AtthemomentofsigningtheAgreementfortheavoidanceofdoubletaxationandthepreventionoffiscalevasionwithrespecttotaxesonincome，thisdayconcludedbetweenthePeople'sRepublicofChinaandtheKingdomoftheNetherlands，theundersignedhaveagreedthatthefollowingprovisionsshallformanintegralpartoftheAgreement.
I.AdArticle2
ItisunderstoodthattheGovernmentshareinthenetprofitsoftheexploitationofnaturalresourcesmeantinsub-paragraphaofparagraph3ofArticle2referstothelevypursuanttotheMijnwet1810（theMiningActof1810）withrespecttoconcessionsissuedfrom1967，orpursuanttotheMijnwetContinentaalPlat1965（theNetherlandsContinentalShelfMiningActof1965）.
II.AdArticle7
Onlythoseprofitsmaybeattributedtoabuildingsite，aconstruction，assemblyorinstallationprojectwhichconstitutesapermanentestablishment，asareresultingfromtheactualbuilding，construction，assemblyorinstallationactivities.Whereinconnectionwiththeseactivitiesorindependentlythereof，machineryorequipmentissuppliedbytheheadofficeoranotherpermanentestablishmentoftheenterpriseorbythirdpersons，thenthevalueofsuchsupplyshallnotbeattributedtotheprofitsofthebuildingsite，construction，assemblyorinstallationproject.
III.AdArticle7
Itisunderstoodthattechnicalservicesasmeantinparagraph7ofArticle7includesurveysofageologicalortechnicalnature，engineeringservicesandconsultantorsupervisoryservices.
IV.AdArticle8
TheprovisionsofArticle8ofthisAgreementshallnotaffecttheprovisionsofArticle8oftheAgreementbetweentheGovernmentoftheKingdomoftheNetherlandsandtheGovernmentofthePeople'sRepublicofChinarelatingtomaritimeshipping，signedatBeijingon14August1975，northeprovisionsofparagraph2ofArticle10oftheAgreementbetweentheGovernmentoftheKingdomoftheNetherlandsandtheGovernmentofthePeople'sRepublicofChinarelatingtocivilairtransport，signedatBeijingon20January1979.
V.AdArticle10
ThecompetentauthoritiesoftheContractingStatesshallbymutualagreementsettlethemodeofapplicationofparagraph2ofArticle10.
VI.AdArticle10
Thetermdividendsasusedinparagraph3ofArticle10shallincluderemittancesoutofChinaofprofitsderivedbyaresidentoftheNetherlandsfromitsinvestmentasaparticipantinajointventurewithChineseandforeigninvestment.
VII.AdArticle12
Fortheapplicationofthepercentageratereferredtoinparagraph2ofArticle12thereshallbetakenasthetaxablebaseoftheroyaltiespaidfortheuseofortherighttouseanyindustrial，commercialorscientificequipment，60percentofthegrossamountofthesepayments.
VIII.AdArticles10，11and12
WheretaxhasbeenleviedatsourceinexcessoftheamountoftaxchargeableundertheprovisionsofArticles10，11or12ofthisAgreement，applicationsfortherefundoftheexcessamountoftaxhavetobelodgedwiththecompetentauthorityoftheContractingStatehavingleviedthetax，withinaperiodofthreeyearsaftertheexpirationofthecalendaryearinwhichthetaxhasbeenlevied.
IX.AdArticle13
AfterthesigningofthisAgreement，bothsidesshallenterintonegotiations，ifinanagreementsignedbyChinawithanothercountryacapitalgainreferredtoinparagraph4ofArticle13isexemptfromtaxinChina，todiscusswhetherthisexemptionshallalsoapplytoresidentsoftheNetherlands.
X.AdArticles18and19
Itisunderstoodthattheprovisionsofparagraph2ofArticle18andsub-paragraph（a）ofparagraph1andsub-paragraph（a）ofparagraph2ofArticle19donotpreventtheNetherlandsfromapplyingtheprovisionsofsub-paragraphs（a）and（b）ofparagraph1ofArticle23oftheAgreement.
INWITNESSWHEREOFtheundersigned，dulyauthorizedthereto，havesignedthisProtocol.
DONEatBeijingthis13thdayofMay，1987，induplicateintheChinese，NetherlandsandEnglishlanguages，thethreetextsbeingequallyauthentic.IncasethereisanydivergenceofinterpretationbetweentheChineseandNetherlandstexts，theEnglishtextshallprevail.