税务

　　中华人民共和国政府和大韩民国政府，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）在中华人民共和国：

　　1．个人所得税；

　　2．外商投资企业和外国企业所得税；

　　3．地方所得税。

　　（以下简称“中国税收”）

　　（二）在大韩民国：

　　1．所得税；

　　2．公司税；

　　3．居民税。

　　（以下简称“韩国税收”）

　　四、本协定也适用于本协定签订之日后征收的属于增加或者代替第三款所列现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作出的实质变动，在其变动后的适当时间内通知对方。

　　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）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；

　　（二）“韩国”一语是指大韩民国；用于地理概念时，是指实施有关韩国税收法律的所有大韩民国领土，包括领海，以及根据国际法，大韩民国拥有勘探和开发海底和底土资源以及海底以上水域资源的主权权利的领海以外的区域；

　　（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者韩国；

　　（四）“税收”一语按照上下文，是指中国税收或者韩国税收；

　　（五）“人”一语包括个人、公司和其他团体；

　　（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；

　　（七）“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；

　　（八）“国民”一语是指：

　　1．所有具有缔约国一方国籍的个人；

　　2．所有按照缔约国一方现行法律，取得其地位的法人、合伙企业和协会；

　　（九）“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；

　　（十）“主管当局”一语：

　　1．在中国方面，是指国家税务总局或其授权的代表；

　　2．在韩国方面，是指财务部长或其授权的代表。

　　二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国适用于本协定的税种的法律所规定的含义。

　　第四条 居 民

　　一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构、实际管理机构所在地，或者其他类似的标准，在该缔约国负有纳税义务的人。

　　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：

　　（一）应认为是其有永久性住所所在缔约国的居民；如果在缔约国双方同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）所在缔约国的居民；

　　（二）如果其重要利益中心所在国无法确定，或者在缔约国任何一方都没有永久性住所，应认为是其有习惯性居处所在国的居民；

　　（三）如果其在缔约国双方都有，或者都没有习惯性居处，应认为是其国民所属缔约国的居民；

　　（四）如果其同时是缔约国双方的国民，或者不是缔约国任何一方的国民，缔约国双方主管当局应通过协商解决。

　　三、由于第一款的规定，除个人以外，同时为缔约国双方居民的人，缔约国双方主管当局应通过协商设法解决，并确定对其适用本协定的方式。

　　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、采石场或者其他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，但仅以该工地、工程或活动连续六个月以上的为限；

　　（二）缔约国一方企业通过雇员或者雇用的其他人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在任何十二个月中连续或累计超过六个月的为限。

　　四、虽有第一款至第三款的规定，“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）专为本企业进行其他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、缔约国一方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另一方进行营业，不应认为在该缔约国另一方设有常设机构。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。

　　七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。

　　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），可以在该缔约国另一方征税。

　　二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其他自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。

　　三、第一款的规定应适用于从直接使用、出租或者任何其他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缔约国征税，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，其利润可以在该缔约国另一方征税，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，应当允许扣除其进行营业发生的各项费用，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他任何地方。

　　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、在上述各款中，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、利润中如果包括有本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。

　　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，应仅在企业总机构或实际管理机构所在缔约国征税。

　　二、船运企业的总机构或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

　　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

　　第十条 股 息

　　一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。

　　二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。但是，如果收款人是股息受益所有人，则所征税款不应超过：

　　（一）如果受益所有人是直接拥有该支付股息公司至少百分之二十五资本的公司（合伙企业除外），为该股息总额的百分之五；

　　（二）在其他情况下，为该股息总额的百分之十。

　　本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。

　　三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的其他公司权利取得的所得。

　　四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份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。

　　五、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。

　　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，可以在该缔约国另一方征税。

　　二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是利息受益所有人，则所征税款不应超过利息总额的百分之十。

　　三、虽有第二款的规定，发生于缔约国一方而为缔约国另一方政府，包括其地方当局或者缔约国另一方中央银行或行使政府职能的金融机构取得的利息；或者为该缔约国另一方居民取得的利息，其债权是由该缔约国另一方政府，包括其地方当局或者缔约国另一方中央银行或行使政府职能的金融机构担保或者间接提供资金的，应在该缔约国一方免税。

　　四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。

　　五、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，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方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。

　　六、如果支付利息的人为缔约国一方政府、地方当局或该缔约国居民，应认为该利息发生在该缔约国。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缔约国。

　　七、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系，就有关债权所支付的利息数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。

　　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，可以在该缔约国另一方征税。

　　二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是特许权使用费受益所有人，则所征税款不应超过特许权使用费总额的百分之十。

　　三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、专有技术、商标、设计或模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，或者使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。

　　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，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方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政府、其地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。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，支付该特许权使用费的义务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缔约国。

　　六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。

　　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，可以在该缔约国另一方征税。

　　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，可以在该缔约国另一方征税。

　　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，应仅在该企业总机构或实际管理机构所在缔约国征税。

　　四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。

　　五、转让第一款至第四款所述财产以外的其他财产取得的收益，应仅在转让者为其居民的缔约国征税。

　　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他独立性活动取得的所得，应仅在该缔约国征税。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，该缔约国另一方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超过一百八十三天。在这种情况下，该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。

　　二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。

　　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、第二十条和第二十一条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其他类似报酬，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，可以在该缔约国另一方征税。

　　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，同时具有以下三个条件的，应仅在该缔约国一方征税：

　　（一）收款人在有关任何十二个月中在该缔约国另一方停留连续或累计不超过一百八十三天；

　　（二）该项报酬由并非该缔约国另一方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缔约国另一方的常设机构或固定基地所负担。

　　三、虽有第一款和第二款的规定，在缔约国一方企业经营国际运输的船舶或飞机上从事受雇的活动取得的报酬，应仅在该企业总机构或实际管理机构所在缔约国征税。

　　第十六条 董 事 费

　　缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其他类似款项，可以在该缔约国另一方征税。

　　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，可以在该缔约国另一方征税。

　　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活动取得的所得，在该缔约国另一方应予免税。

　　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他类似报酬，应仅在该缔约国一方征税。

　　二、虽有第一款的规定，缔约国一方政府或其地方当局按社会保险制度的公共福利计划支付的退休金和其他类似款项，应仅在该缔约国一方征税。

　　第十九条 政府服务

　　一、（一）缔约国一方政府、其地方当局或机构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，应仅在该缔约国一方征税。

　　（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缔约国另一方居民，并且该居民：

　　1．是该缔约国另一方国民；或者

　　2．不是仅由于提供该项服务，而成为该缔约国另一方的居民，

　　该项报酬，应仅在该缔约国另一方征税。

　　二、（一）缔约国一方政府、其地方当局或机构支付或者从其建立的基金中支付给履行政府职责向其提供服务的个人的退休金，应仅在该缔约国一方征税。

　　（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缔约国另一方征税。

　　三、第十五条、第十六条、第十七条和第十八条的规定，应适用于向缔约国一方政府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 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停留在该缔约国一方，对其收到或取得的下列款项或所得，该缔约国一方应免予征税：

　　（一）为了维持生活、接受教育、学习、研究或培训的目的，从该缔约国一方境外取得的款项；

　　（二）政府或科学、教育、文化机构或其他免税组织给予的助学金、奖学金或奖金；

　　（三）在该缔约国一方从事与其接受教育或培训有关的个人劳务的所得。

　　第二十一条 教师和研究人员

　　任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，应缔约国另一方的大学、学院、学校或为该缔约国另一方政府承认的非营利的其他教育或科研机构的邀请，仅为从事教学、讲学或研究的目的，停留在该缔约国一方。对其由于教学、讲学或研究取得的报酬，该缔约国一方应自其第一次到达之日起，三年内免予征税。

　　第二十二条 其他所得

　　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，应仅在该缔约国一方征税。

　　二、第六条第二款规定的不动产所得以外的其他所得，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。

　　第二十三条 消除双重征税方法

　　一、对中国居民，消除双重征税如下：

　　（一）中国居民从韩国取得的所得，按照韩国税法和本协定的规定在韩国缴纳的税额，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。

　　（二）从韩国取得的所得是韩国居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司股份不少于百分之十的，该项抵免应考虑支付该股息公司就该项所得缴纳的韩国税收。

　　二、对韩国居民，避免双重征税如下：

　　按照韩国税法关于允许在韩国以外的国家应缴纳的税收，可以在韩国税收中抵免的规定（应不影响本协定总的原则），按照中国法律和本协定的规定，就来源于中国境内的所得应缴纳的中国税收（在股息的情况下，对分配股息前的利润征收的税收除外），不论直接支付或者通过扣除，应允许在对该所得应征收的韩国税收中抵免。但是，抵免额不应超过来源于中国境内的所得占适用于韩国税收总所得的份额。

　　三、本条第一款和第二款所述在缔约国一方应缴纳的税额，应视为包括假如没有按照该缔约国为促进经济发展的法律规定给予减免税或其他税收优惠而本应缴纳的税额。

　　本款中，在第十条第二款、第十一条第二款和第十二条第二款的情况下，该项税额应分别视为股息、利息和特许权使用费总额的百分之十。

　　四、按照第二十八条的规定，本条第三款应仅适用于本协定生效年度的次年的第一天开始的十年以内。

　　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，不应与该缔约国另一方国民在相同情况下，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。

　　二、缔约国一方企业在缔约国另一方常设机构的税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应理解为缔约国一方由于民事地位、家庭负担给予该缔约国居民的任何扣除、优惠和减免也必须给予该缔约国另一方居民。

　　三、除适用第九条、第十一条第七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、特许权使用费和其他款项，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，直接或间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他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

　　一、当一个人认为，缔约国一方或者双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局；或者如果其案情属于第二十四条第一款，可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。

　　二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。达成的协议应予执行，而不受各缔约国国内法律的时间限制。

　　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第二款和第三款的协议，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

　　一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应与按照该国国内法得到的情报同样作密件处理，仅应告知与本协定所含税种有关的查定、征收、执行、起诉或裁决上诉有关的人员或当局（包括法院和行政管理部门）。上述人员或当局应仅为上述目的使用该情报，但可以在公开法庭的诉讼程度或法庭判决中公开有关情报。

　　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：

　　（一）采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；

　　（二）提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报；

　　（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

　　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。

　　第二十八条 生 效

　　一、本协定在缔约国双方交换外交照会确认已履行为本协定生效所必需的各自的法律程序之日起的第三十天开始生效。

　　二、本协定将有效于：

　　（一）本协定生效年度的次年一月一日或以后源泉扣缴的税收；

　　（二）本协定生效年度的次年一月一日或以后开始的纳税年度中的其他税收。

　　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五年后任何历年六月三十日或以前，通过外交途径书面通知对方终止本协定。在下列情况下，本协定停止有效：

　　（一）终止通知发出年度的次年一月一日或以后源泉扣缴的税收；

　　（二）终止通知发出年度的次年一月一日或以后开始的纳税年度中的其他税收。

　　下列代表，经各自政府正式授权，已在本协定上签字为证。

　　本协定于一九九四年三月二十八日在北京签订，一式两份，每份都用中文、韩文和英文写成，三种文本同等作准，如在解释上遇有分歧，应以英文本为准。

　　中华人民共和国政府 大韩民国政府

　　代 表 代 表

　　刘仲藜 韩升洲

　　（签字） （签字）

　　附件：议定书

　　在签订中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定时，双方同意下列规定作为本协定的组成部分：

　　一、关于第八条“海运和空运”，双方认为：中国对以船舶或飞机从事国际运输业务的韩国企业免予征收营业税；韩国对以船舶或飞机从事国际运输业务的中国企业免予征收增值税。

　　二、关于第十五条“非独立个人劳务”，双方认为：缔约国一方的海运或空运企业派驻缔约国另一方雇员的报酬，应仅在该缔约国一方征税。

　　下列代表，经各自政府正式授权，已在本议定书上签字为证。

　　本议定书于一九九四年三月二十八日在北京签订，一式两份，每份都用中文、韩文和英文写成，三种文本同等作准，如在解释上遇有分歧，应以英文本为准。

　　中华人民共和国政府 大韩民国政府

　　代 表 代 表

　　刘仲藜 韩升洲

　　（签字） （签字）

　　AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE‘S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WlTH RESPECT TO TAXES ON INCOME

　　The Government of the People‘s Republic of China and the Government of the Republic of Korea；

　　Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income；

　　Have agreed as follows：

　　Article 1

　　Personal Scope

　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.

　　Article 2

　　Taxes Covered

　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities， irrespective of the manner in which they are levied.

　　2. There shall be regarded as taxes on income all taxes imposed on total income， or on elements of income， including taxes on gains from the alienation of movable or immovable property， as well as taxes on capital appreciation.

　　3. The existing taxes to which the Agreement shall apply are：

　　（a） In the People‘s Republic of China：

　　（i） the individual income tax；

　　（ii） the income tax for enterprises with foreign investment and foreign enterprises； and

　　（iii） the local income tax；

　　（hereinafter referred to as “Chinese tax” ） ；

　　（b） In the Republic of Korea：

　　（i） the income tax；

　　（ii） the corporation tax； and

　　（iii） the inhabitant tax；

　　（hereinafter referred to as “Korean tax” ） .

　　4. This Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to， or in place of， the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.

　　Article 3

　　General Definitions

　　1. For the purposes of this Agreement， unless the context otherwise requires：

　　（a） the term “China” means the People‘s Republic of China； when used in geographical sense， means all the territory of the People’s Republic of China， including its territorial sea， in which the Chinese laws relating to taxation apply， and any area beyond its territorial sea， within which the People‘s Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources in accordance with international law；

　　（b） the term “Korea” means the Republic of Korea； when used in geographical sense， means all the territory of the Republic of Korea， including its territorial sea， in which the Korean laws relating to taxation apply， and any area beyond its territorial sea， within which the Republic of Korea has sovereign rights of exploration for and exploitation of resources of the seabed and its sub-soil and superjacent water resources in accordance with international law；

　　（c） the terms “a Contracting State” and “the other Contracting State” mean China or Korea as the context requires；

　　（d） the term “tax” means Chinese tax or Korean tax， as the context requires；

　　（e） the term “person” includes an individual， a company and any other body of persons；

　　（f） the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes；

　　（g） the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean， respectively， an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State；

　　（h） the term “nationals” means：

　　（i） all individuals possessing the nationality of a Contracting State；

　　（ii） all legal persons， partnerships and associations deriving their status as such from the laws in force in a Contracting State；

　　（i） the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of head office or effective management in a Contracting State， except when the ship or aircraft is operated solely between places in the other Contracting State；

　　（j） the term “competent authority” means：

　　（i） in the case of China， the State Tax Bureau or its authorized representative；

　　（ii） in the case of Korea， the Minister of Finance or his authorized representative.

　　2. As regards the application of this Agreement by a Contracting State， any term not defined therein shall， unless the context otherwise requires， have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.

　　Article 4

　　Resident

　　1. For the purposes of this Agreement， the term “resident of a Contracting State” means any person who， under the laws of that Contracting State， is liable to tax therein by reason of his domicile， residence， place of head office， place of effective management， or any other criterion of a similar nature.

　　2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States， then his status shall be determined as follows：

　　（a） he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him； if he has a permaneat home available to him in both States， he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer （centre of vital interests） ；

　　（b） if the State in which he has his centre of vital interests cannot be determined， or if he has not a permanent home available to him in either Contracting State， he shall be deemed to be a resident of the State in which he has a habitual abode；

　　（c） if he has a habitual abode in both Contracting States or in neither of them， he shall be deemed to be a resident of the Contracting State of which he is a national；

　　（d） if he is a national of both Contracting States or of neither of them， the competent authorities of the Contracting States shall settle the question by mutual agreement.

　　3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States， the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to such person.

　　Article 5

　　Permanent Establishment

　　1. For the purposes of this Agreement， the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

　　2. The term “permanent establishment” includes especially：

　　（a） a place of management；

　　（b） a branch；

　　（c） an office；

　　（d） a factory；

　　（e） a workshop； and

　　（f） a mine， an oil or gas well， a quarry or any other place of extraction of natural resources.

　　3. The term “permanent establishment” likewise encompasses：

　　（a） a building site， a construction， assembly or installation project or supervisory activities in connection therewith， but only where such site， project or activities continue for a period of more than 6 months；

　　（b） the furnishing of services， including consultancy services， by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State， provided that such activities continue for the same project or a connected project for a period or periods aggregating more than 6 months within any 12-month period.

　　4. Notwithstanding the provisions of paragraphs 1 to 3， the term “permanent establishment” shall be deemed not to include：

　　（a） the use of facilities solely for the purpose of storage， display or delivery of goods or merchandise belonging to the enterprise；

　　（b） the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage， display or delivery；

　　（c） the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise；

　　（d） the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information， for the enterprise；

　　（e） the maintenance of a fixed place of business solely for the purpose of carrying on， for the enterprise， any other activity of a preparatory or auxiliary character；

　　（f） the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs （a） to （e）， provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

　　5. Notwithstanding the provisions of paragraphs 1 and 2， where a person—other than an agent of an independent status to whom the provisions of paragraph 6 apply—is acting in a Contracting State on behalf of an enterprise of the other Contracting State， has and habitually exercises an authority to conclude contracts in the name of the enterprise， that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise， unless the activities of such person are limited to those mentioned in paragraph 4 which， if exercised through a fixed place of business， would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

　　6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker， general commission agent or any other agent of an independent status， provided that such persons are acting in the ordinary course of their business. However， when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise， he will not be considered an agent of an independent status within the meaning of this paragraph.

　　7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State， or which carries on business in that other State （whether through a permanent establishment or otherwise）， shall not of itself constitute either company a permanent establishment of the other.

　　Article 6

　　Income from Immovable Property

　　1. Income derived by a resident of a Contracting State from immovable property （including income from agriculture or forestry） situated in the other Contracting State may be taxed in that other State.

　　2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property， livestock and equipment used in agriculture and forestry， rights to which the provisions of general law respecting landed property apply， usufruct of immovable property and rights to variable or fixed payments as consideration for the working of， or the right to work， mineral deposits， sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.

　　3. The provisions of paragraph 1 shall apply to income derived from the direct use， letting or use in any other form of immovable property.

　　4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

　　Article 7

　　Business Profits

　　1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid， the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.

　　2. Subject to the provisions of paragraph 3， where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein， there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

　　3. In determining the profits of a permanent establishment， there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment， including executive and general administrative expenses so incurred， whether in the State in which the permanent establishment is situated or elsewhere.

　　4. lnsofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts， nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall， however， be such that the result shall be in accordance with the principles contained in this Article.

　　5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

　　6. For the purposes of the preceding paragraphs， the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

　　7. Where profits include items of income which are dealt with separately in other Articles of this Agreement， then the provisions of those Articles shall not be affected by the provisions of this Article.

　　Article 8

　　Shipping and Air Transport

　　1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office or effective management of the enterprise is situated.

　　2. If the place of head office or effective management of a shipping enterprise is aboard a ship， then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated， or， if there is no such home harbour， in the Contracting State of which the operator of the ship is a resident.

　　3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool， a joint business or an international operating agency.

　　Article 9

　　Associated Enterprises

　　Where

　　（a） an enterprise of a Contracting State participates directly or indirectly in the management， control or capital of an enterprise of the other Contracting State， or

　　（b） the same persons participate directly or indirectly in the management， control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State，

　　and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises， then any profits which would， but for those conditions， have accrued to one of the enterprises， but， by reason of those conditions， have not so accrued， may be included in the profits of that enterprise and taxed accordingly.

　　Article 10

　　Dividends

　　1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.

　　2. However， such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident， and according to the laws of that State， but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed：

　　（a） 5 per cent of the gross amount of the dividends if the beneficial owner is a company （other than a partnership） which holds directly at least 25 per cent of the capital of the company paying the dividends；

　　（b） 10 per cent of the gross amount of the dividends in all other cases.

　　This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

　　3. The term “dividends” as used in this Article means income from shares， or other rights， not being debt-claims， participating in profits， as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

　　4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends， being a resident of a Contracting State， carries on business in the other Contracting State of which the company paying the dividends is a resident， through a permanent establishment situated therein， or performs in that other Contracting State independent personal services from a fixed base situated therein， and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case， the provisions of Article 7 or Article 14， as the case may be， shall apply.

　　5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State， that other Contracting State may not impose any tax on the dividends paid by the company， except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State， nor subject the company‘s undistributed profits to a tax on the company’s undistributed profits， even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State.

　　Article 11

　　Interest

　　1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.

　　2. However， such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State， but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

　　3. Notwithstanding the provisions of paragraph 2， interests arising in a Contracting State and derived by the Government of the other Contracting State including local authorities thereof， the central bank of the other Contracting State or any financial institution performing functions of a governmental nature or by any resident of the other Contracting State with respect to debt-claims guaranteed or indirectly financed by the Government of that other Contracting State including local authorities thereof， the central bank of that other Contracting State or any financial institution performing functions of a governmental nature shall be exempt from tax in the first-mentioned Contracting State.

　　4. The term “interest” as used in this Article means income from debt-claims of every kind， whether or not secured by mortgage and whether or not carrying a right to participate in the debtor‘s profits， and in particular， income from government securities and income from bonds or debentures， including premiums and prizes attaching to such securities， bonds or debentures.

　　5. The provisions of paragraphs 1， 2 and 3 shall not apply if the beneficial owner of the interest， being a resident of a Contracting State， carries on business in the other Contracting State in which the interest arises， through a permanent establishment situated therein， or performs in that other Contracting State independent personal services from a fixed base situated therein， and the debt-claims in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14， as the case may be， shall apply.

　　6. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State， a local authority or a resident of that Contracting State. Where， however， the person paying the interest， whether he is a resident of a Contracting State or not， has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred， and such interest is borne by such permanent establishment or fixed base， then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.

　　7. Where， by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person， the amount of the interest， having regard to the debt-claims for which it is paid， exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship， the provisions of this Article shall apply only to the last-mentioned amount. In such case， the excess part of the payments shall remain taxable according to the laws of each Contracting State， due regard being had to the other provisions of this Agreement.

　　Article 12

　　Royalties

　　1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.

　　2. However， such royalties may also be taxed in the Contracting State in which they arise， and according to the laws of that Contracting State， but if the recipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

　　3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of， or the right to use， any copyright of literary， artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting， any patent， know-how， trade mark， design or model， plan， secret formula or process， or for the use of， or the right to use， industrial， commercial or scientific equipment， or for information concerning industrial， commercial or scientific experience.

　　4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties， being a resident of a Contracting State， carries on business in the other Contracting State in which the royalties arise， 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 royalties are paid is effectively connected with such permanent establishment or fixed base. In such case， the provisions of Article 7 or Article 14， as the case may be， shall apply.

　　5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State， a local authority or a resident of that Contracting State. Where， however， the person paying the royalties， whether he is a resident of a Contracting State or not， has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred， and such royalties are borne by such permanent establishment or fixed base， then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.

　　6. Where， by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person， the amount of the royalties， having regard to the use， right or information for which they are paid， exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship， the provisions of this Article shall apply only to the lastmentioned amount. In such case， the excess part of the payments shall remain taxable according to the laws of each Contracting State， due regard being had to the other provisions of this Agreement.

　　Article 13

　　Capital Gains

　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

　　2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services， including such gains from the alienation of such a permanent establishment （alone or together with the whole enterprise） or of such a fixed base， may be taxed in that other Contracting State.

　　3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office or effective management of the enterprise is situated.

　　4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State.

　　5. Gains from the alienation of any property other than that referred to in paragraphs 1 to 4 shall be taxable only in the Contracting State of which the alienator is a resident.

　　Article 14

　　Independent Personal Services

　　1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances， when such income may also be taxed in the other Contracting State：

　　（a） if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities； in that case， only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State；

　　（b） if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year concerned； in that case， only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.

　　2. The term “professional services” includes especially independent scientific， literary， artistic， educational or teaching activities as well as the independent activities of physicians， lawyers， engineers， architects， dentists and accountants.

　　Article 15

　　Dependent Personal Services

　　1. Subject to the provisions of Articles 16， 18， 19， 20 and 21， salaries， wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised， such remuneration as is derived therefrom may be taxed in that other Contracting State.

　　2. Notwithstanding the provisions of paragraph 1， remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if：

　　（a） the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period concerned； and

　　（b） the remuneration is paid by， or on behalf of， an employer who is not a resident of the other Contracting State； and

　　（c） the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.

　　3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article， remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by an enterprise of a Contracting State in international traffic， shall be taxable only in the Contracting State in which the place of head office or effective management of the enterprise is situated.

　　Article 16

　　Directors‘ Fees

　　Directors‘ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

　　Article 17

　　Artistes and Athletes

　　1. Notwithstanding the provisions of Articles 14 and 15， income derived by a resident of a Contracting State as an entertainer， such as a theatre， motion picture， radio or television artiste， or a musician， or as an athlete， from his personal activities as such exercised in the other Contracting State， may be taxed in that other Contracting State.

　　2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person， that income may， notwithstanding the provisions of Articles 7， 14 and 15， be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.

　　3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article， income derived by entertainers or athletes who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State.

　　Article 18

　　Pensions

　　1. Subject to the provisions of paragraph 2 of Article 19， pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

　　2. Notwithstanding the provisions of paragraph 1， pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

　　Article 19

　　Government Service

　　1.

　　（a） Remuneration， other than pension， paid by the Government of a Contracting State， a local authority or organization thereof to an individual in respect of services rendered to the Government of that Contracting State， a local authority or organization thereof， in the discharge of the functions of a governmental nature， shall be taxable only in that Contracting State.

　　（b） However， such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who：

　　（i） is a national of that other Contracting State； or

　　（ii） did not become a resident of that other Contracting State solely for the purpose of rendering the services.

　　2.

　　（a） Any pension paid by， or out of funds created by， the Government of a Contracting State， a local authority or organization thereof to an individual in respect of services rendered to the Government of that Contracting State， a local authority or organization thereof， in the discharge of the functions of a governmental nature， shall be taxable only in that Contracting State.

　　（b） However， such pension shall be taxable only in the other Contracting State if the individual is a resident of， and a national of， that other Contracting State.

　　3. The provisions of Articles 15， 16， 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a local authority thereof.

　　Article 20

　　Students and Trainees

　　A student， business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance， education or training：

　　（a） payments derived from sources outside that Contracting State for the purpose of his maintenance， education， study， research or training；

　　（b） grants， scholarships or awards supplied by the Government， or a scientific， educational， cultural or other tax-exempt organization； and

　　（c） income derived from personal services in connection with his education or training performed in that Contracting State.

　　Article 21

　　Teachers and Researchers

　　An individual who is， or immediately before visiting a Contracting State， was a resident of the other Contracting State and， at the invitation of a university， college， school or other educational institution or scientific research institution recognized as non-profitable by the Government of the first-mentioned Contracting State， is present in the first-mentioned Contracting State solely for the purpose of teaching， giving lectures or conducting research， shall be exempt from tax in the first-mentioned Contracting State， for a period of three years from the date of his first arrival in the first-mentioned Contracting State in respect of remuneration for such teaching， lectures or research.

　　Article 22

　　Other Income

　　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.

　　2. The provisions of paragraph 1 shall not apply to income， other than income from immovable 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 Article 14， as the case may be， shall apply.

　　Article 23

　　Methods for the Elimination of Double Taxation

　　1. In the case of a resident of China， double taxation shall be avoided as follows：

　　（a） Where a resident of China derives income from Korea， the amount of tax on that income payable under the laws of Korean tax and in accordance with the provisions of this Agreement， may be credited against the Chinese tax imposed on that resident. The amount of credit， however， shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.

　　（b） Where the income derived from Korea is a dividend paid by a company which is a resident of Korea to a company which is a resident of China and which owns not less than 10 percent of the shares of the company paying the dividend， the credit shall take into account the tax paid to Korea by the company paying the dividend in respect of its income.

　　2. In the case of a resident of Korea， double taxation shall be avoided as follows：

　　Subject to the provisions of Korean tax law regarding the allowance as a credit against Korean tax of tax payable in any country other than Korea （which shall not affect the general principle hereof）， the Chinese tax payable （excluding， in the case of dividend， tax payable in respect of profits out of which the dividend is paid） under the laws of China and in accordance with this Agreement， whether directly or by deduction， in respect of income from sources within China shall be allowed as a credit against Korean tax payable in respect of that income. The credit shall not， however， exceed that proportion of Korean tax which the income from sources within China bears to the entire income subject to Korean tax.

　　3. The tax payable in a Contracting State mentioned in paragraphs 1 and 2 of this Article， shall be deemed to include the tax which would have been payable but for the legal provisions concerning tax reduction， exemption or other tax incentives of the Contracting State for the promotion of economic development.

　　For the purpose of this paragraph， the amount of tax shall be deemed to be 10 per cent of the gross amount of the dividends， interest and royalties in the case of paragraph 2 of Article 10， paragraph 2 of Article 11 and paragraph 2 of Article 12， respectively.

　　4. The provisions of paragraph 3 of this Article shall apply only during a period of ten years starting from the first day of the calendar year following that in which this Agreement enters into force in accordance with the provisions of Article 28.

　　Article 24

　　Non-Discrimination

　　1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith， which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph shall， notwithstanding the provisions of Article 1， also apply to persons who are not residents of one or both of the Contracting States.

　　2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances， reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

　　3. Except where the provisions of Article 9， paragraph 7 of Article 11， or paragraph 6 of Article 12， apply， interest， royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall， for the purpose of determining the taxable profits of such enterprise， be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

　　4. Enterprises of a Contracting State， the capital of which is wholly or partly owned or controlled， directly or indirectly， by one or more residents of the other Contracting State， shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

　　5. The provisions of this Article shall， notwithstanding the provisions of Article 2， apply to taxes of every kind and description.

　　Article 25

　　Mutual Agreement Procedure

　　1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement， he may， irrespective of the remedies provided by the domestic law of those States， present his case to the competent authority of the Contracting State of which he is a resident or， if his case comes under paragraph 1 of Article 24， to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

　　2. The competent authority shall endeavour， if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution， to resolve the case by mutual agreement with the competent authority of the other Contracting State， with a view to the avoidance of taxation which is not in accordance with the provisions of this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

　　3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.

　　4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for reaching agreement， representatives of the competent authorities of the Contracting States may meet together for an oral exchange of opinions.

　　Article 26

　　Exchange of Information

　　1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement， insofar as the taxation thereunder is not contrary to this Agreement， in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities （including courts or administrative bodies） involved in assessment or collection of， the enforcement or prosecution in respect of， or the determination of appeals in relation to， the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

　　2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation：

　　（a） to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State；

　　（b） to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State；

　　（c） to supply information which would disclose any trade， business， industrial， commercial or professional secret or trade process， or information， the disclosure of which would be contrary to public policy （ordre public） .

　　Article 27

　　Diplomatic Agents and Consular Officers

　　Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

　　Article 28

　　Entry Into Force

　　1. This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force of this Agreement have been exchanged.

　　2. The Agreement shall have effect：

　　（a） in respect of taxes withheld at the source on or after the first day of January in the year following that in which this Agreement enters into force； and

　　（b） in respect of other taxes for the taxable year beginning on or after the first day of January in the year following that in which this Agreement enters into force.

　　Article 29

　　Termination

　　This Agreement shall remain in force indefinitely but either of the Contracting States may， on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force， give written notice of termination to the other Contracting State through the diplomatic channels. In such event， this Agreement shall cease to have effect：

　　（a） in respect of taxes withheld at the source on or after the first day of January of the calendar year next following that in which the notice is given； and

　　（b） in respect of other taxes for any taxable year beginning on or after the first day of January of the calendar year next following that in which the notice is given.

　　IN WITNESS WHEREOF the undersigned， duly authorized thereto by their respective Governments， have signed this Agreement.

　　DONE in duplicate at Beijing this 28th day of March of the year one thousand nine hundred and ninety four in the Chinese， Korean and English languages， all texts being equally authentic. In case of any divergence of interpretation， the English text shall prevail.

　　For the Government　　　　　　　　　　　　　　　　　 For the Government

　　of the People's　　　　　　　　　　　　　　　　　　　of the Republic

　　Republic of China　　　　　　　　　　　　　　　　　　of Korea

　　PROTOCOL

　　At the signing of the Agreement between the Government of the People‘s Republic of China and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income， both sides have agreed upon the following provisions which form an integral part of the Agreement.

　　1. In respect of Article 8 “Shipping and Air Transport”， it is understood that China shall exempt the business tax on the operation of ships or aircraft in international traffic by an enterprise of Korea and Korea shall exempt the value added tax on the operation of ships or aircraft in international traffic by an enterprise of China.

　　2. In respect of Article 15 “Dependent Personal Services”， it is understood that employees who are sent by the shipping or air transportation enterprises of a Contracting State to the other Contracting State shall be taxable on their remuneration only in the first-mentioned Contracting State.

　　IN WITNESS WHEREOF the undersigned， duly authorized thereto by their respective Governments， have signed this Protocol.

　　DONE in duplicate at Beijing this 28th day of March of the year one thousand nine hundred and ninety four in the Chinese， Korean and English languages， all texts being equally authentic.

　　In case of any divergence of interpretation， the English text shall prevail.

　　For the Government　　　　　　　　　　 For the Government

　　of the People's　　　　　　　　　　　　of the Republic

　　Republic of China　　　　　　　　　　　of Korea