中伊避免雙重征稅和防止偷漏稅協定（中英文）

中伊政府關於對所得避免雙重征稅和防止偷漏稅的協定 中英文 發布時間：2010-10-22 11:49:13

中伊政府關於對所得避免雙重征稅和防止偷漏稅的協定 中英文 AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF 1RAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTIONOF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the People’s Republic of China and the Government of the Islamic Republic of Iran, 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, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 　　3. The existing taxes to which the Agreement shall apply are in particular: 　　a）in China: 　　（i）the individual income tax; 　　（ii）the income tax for enterprises with foreign investment and foreign enterprises. 　　（hereafter referred to as “Chinese tax”） 　　b）in the case of the Islamic Republic of Iran: the income tax. 　　（hereafter referred to as”Iranian tax”） 　　4. The Agreement shall also apply 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. 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 sea-bed and its sub-soil and superjacent water resources in accordance with international law; 　　b）the term “the Islamic Republic of Iran”means the territory under the sovereignty and/or jurisdiction of the Islamic Republic of Iran; 　　c）the terms % Contracting State”and “the other Contracting State”mean China or the Islamic Republic of Iran as the context requires; 　　d）the term “person”includes an individual, a company and any other body of persons; 　　e）the term “company”means any body corporate or any entity which is treated as a body corporate for tax purposes; 　　f）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; 　　g）the term “registered office”means head office registered under the Islamic Republic of Iran laws; 　　h）the term “national”means: 　　（i）any individual possessing the nationality of a Contracting State; 　　（ii）any legal person deriving its 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 of 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, in the case of China, the State Administration of Taxation or its authorized representative, and in the case of the Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative; 　　2. As regards the application of the 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 the 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 State, is liable to tax therein by reason of his domicile, residence, place of registration, place of head office 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 State in which he has a permanent home available to him; if he has a .permanent home available to him in both States, he shall be deemed to be a resident of the 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 State, he shall be deemed to be a resident ofthe State in which he has an habitual abode; 　　c）if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; 　　d）if he is a national of both 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, then it shall be deemed to be a resident of the State in which its head office or registered office is situated. 　　Article 5 PERMANENT ESTABLISHMENT 　　1. For the purposes of this Agreement, the term “permanent establishment”means a fixed place of business through which an enterprise of a Contracting State wholly or partly carries on the business in the other Contracting State. 　　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 exploration, exploitation and extraction of natural resources. 　　3. The term “permanent establishment”likewise encompasses: 　　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 twelve months. 　　4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment”shall be deemed not to include: 　　a）the use of facilities solely for the purpose of storage, display 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; 　　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 paragraph 6 applies —— 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 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 shall 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 fi’om 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 laws 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 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 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. Insofar 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 　　Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State. 　　Article 9 ASSOCIATED ENTERPRISES 　　1. 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. 　　2. Where a Contracting State includes in the profits of an enterprise of that State —— and taxes accordingly —— profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other. 　　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 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 ifthe recipient is the resident of the other Contracting State and the beneficial owner of the dividends the tax so charged shall not exceed ten per cent of the gross amount of the dividends. 　　3. The term “dividends”as used in this Article means income from shares, “jouissance”shares or “jouissance”rights, founders’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 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 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 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 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 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 State. 　　2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the resident of the other Contracting State and the beneficial owner of the interest the tax so charged shall not exceed ten per cent of the gross amount of the interest. 　　3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State, ministries, other governmental institutions, municipalities, Central Bank and other banks wholly owned by the Government of the other Contracting State, shall be exempted from tax in the first-mentioned 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 fi-om bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for !ate payment shall not be regarded as interest for the purpose of this Article. 　　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 State independent personal services from a fixed base situated therein, and the debt-claim 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 State, a local authority thereof or a resident of that 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 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-claim 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 State. 　　2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed ten 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 cinematography films, or films or tapes for radio or television broadcasting, any patent, 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 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 thereof 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 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 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 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 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 with the whole enterprise）or of such a fixed base, may be taxed in that other State. 　　3. Gains derived by an enterprise of a Contracting State 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 that Contracting State. 　　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 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 State; 　　b）if his stay in the other Contracting State is for a period or periods amounting to or 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 State may be taxed in that other 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, technicians, 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 State unless the employment is exercised in the other Contracting State. Ifthe employment is so exercised, such remuneration as is derived therefrom may be taxed in that other 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 State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and 　　b）the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and 　　c）the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 　　3. Notwithstanding the preceding provisions of this Article, remuneration paid by an enterprise of a Contracting State in respect of an employment exercised aboard a ship or an aircraft operated in international traffic, may be taxed only in that Contracting State:. 　　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 State. 　　Article 17 ARTISTES AND SPORTSMEN 　　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 a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 　　2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. 　　3. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting State under cultural exchange agreements between the Governments of both Contracting States shall be exempt from tax in that other 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 State. 　　2. However, such pensions and other similar remuneration may also be taxed in the other Contracting State if the payment is made by a resident of that other State or a permanent establishment situated therein. 　　3. Notwithstanding the provisions of paragraph 1 and 2, pensions paid and other payments made under a public scheme which is pan of the social security system of a Contracting State or a local authority thereof shall be taxable only in that State. 　　Article 19 GOVERNMENT SERVICE 　　1. a）Salaries, wages and other similar remuneration, other than a pension, paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State or a local authority thereof shall be taxable only in that State. 　　b）However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who: 　　（i）is a national of that State; or 　　（ii）did not become a resident of that State solely for the purpose of rendering the services. 　　2. a）Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State or a local authority thereof shall be taxable only in that 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 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 TEACHERS AND RESEARCHERS 　　1. Remuneration derived by an individual 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 for the primary purpose of teaching, giving lectures or conducting scientific researches shall not be taxed in the first-mentioned State, for a period of two years from the date of his first arrival in the first-mentioned State. 　　2. This paragraph shall not apply to remuneration and income from research if such research is undertaken for persons and enterprises with business purposes. 　　Article 21 STUDENTS AND TRAINEES 　　1. Payments which 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 receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 　　2. Grants, scholarships and awards received by a student, a business apprentice or a trainee in the other Contracting State shall be exempt from tax. 　　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 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 State independent personal services from a fixed base situated therein, and the fight 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 China, double taxation shall be eliminated as follows: Where a resident of China derives income from Iran, the amount of tax on that income payable in Iran in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the 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. 　　2. In the case of the Islamic Republic of Iran, double taxation shall be eliminated as follows: 　　a）Where a resident of the Islamic Republic of Iran derives income which, in accordance with the provisions of this Agreement, may be taxed in the People’s Republic of China, the first-mentioned State shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the People’s Republic of China. Such deduction shall not, however, exceed that part of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in the People’s Republic of China. 　　b）Where in accordance with any provision of the Agreement income derived by a resident oftbe Islamic Republic of Iran is exempted from tax in the People’s Republic of China, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. 　　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 State in the same circumstances are or may be subjected. This provision 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 favorably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision 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 paragraph 1 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. 　　Article 25 MUTUAL AGREEMENT PROCEDURE 　　1. Where a resident of a Contracting State 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 endeavor, 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 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 endeavor 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 the 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 the preceding paragraphs. The competent authorities, through consultations, shall develop appropriate procedures,   conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. 　　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 the Agreement. 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 and shall be disclosed only to persons or authorities （including courts and administrative bodies）involved in the 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 （order public）. 　　Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS 　　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. In the Islamic Republic of Iran, this Agreement shall be ratified according to its laws and regulations. 　　2. In the People’s Republic of China, this Agreement shall be completed in accordance with its laws and regulations. 　　3. 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. This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force. 　　Article 29 TERMINATION 　　This Agreement shall continue in effect 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 as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given. 　　Done in duplicate in Tehexan on Apail 20,2002, Solar Hijra corresponding to January 31,1381 in the Chinese, Persian and English languages, all texts being equally authentic. In case of divergence in interpretation, the English text shall prevail. IN WITNESS whereof the undersigned, duly authorized thereto, have signed this Agreement. 　　For the Government of the People’s Republic of China For the Government of the Islamic Republic of Iran 中華人民共和國政府和伊朗伊斯蘭共和國政府，願意締結關於對所得避免雙重征稅和防止偷漏稅的協定，達成協議如下： 　　第一條　人的範圍 　　本協定適用於締約國一方或者同時為雙方居民的人。 　　第二條　稅種範圍 　　一、本協定適用於由締約國一方或其地方當局對所得征收的所有稅收，不論其征收方式如何。 　　二、對全部所得或某項所得征收的稅收，包括對來自轉讓動產或不動產的收益征收的稅收，對企業支付的工資或薪金總額征收的稅收以及對資本增值征收的稅收，都應視為對所得征收的稅收。 　　三、本協定特別適用的現行稅種是： 　　（一）在中國： 　　1．個人所得稅； 　　2．外商投資企業和外國企業所得稅。 　　（以下簡稱”中國稅收”） 　　（二）在伊朗伊斯蘭共和國： 　　所得稅。 　　（以下簡稱”伊朗稅收”） 　　四、本協定也適用於本協定簽訂之日後征收的屬於增加或者代替現行稅種的相同或者實質相似的稅收。締約國雙方主管當局應將各自稅法所做出的實質性變動，在其變動後的適當時間內通知對方。 　　第三條　一般定義 　　一、在本協定中，除上下文另有解釋的以外： 　　（一）”中國”一語是指中華人民共和國。用於地理概念時，是指實施有關中國稅收法律的所有中華人民共和國領土，包括領海，以及根據國際法，中華人民共和國擁有勘探和開發海底和底土資源以及海底以上水域資源的主權權利的領海以外的區域； 　　（二）”伊朗伊斯蘭共和國”一語是指伊朗伊斯蘭共和國擁有主權或管轄下的領土； 　　（三）”締約國一方”和”締約國另一方”，按照上下文，是指中國或者伊朗伊斯蘭共和國； 　　（四）”人”一語包括個人、公司和其他團體； 　　（五）”公司”一語是指法人團體或者在稅收上視同法人團體的實體； 　　（六）”締約國一方企業”和”締約國另一方企業”，分別指締約國一方居民經營的企業和締約國另一方居民經營的企業； 　　（七）”注冊機構”一語是指按照伊朗伊斯蘭共和國法律注冊的總機構； 　　（八）”國民”一語是指： 　　1．任何具有締約國一方國籍的個人； 　　2．任何按照締約國一方現行法律建立的法人； 　　（九）”國際運輸”一語是指締約國一方企業以船舶或飛機經營的運輸，不包括僅在締約國另一方各地之間以船舶或飛機經營的運輸； 　　（十）”主管當局”一語，在中國方麵是指國家稅務總局或其授權的代表；在伊朗伊斯蘭共和國方麵是指經濟事務和財政部部長或其授權的代表。 　　二、締約國一方在實施本協定時，對於未經本協定明確定義的用語，除上下文另有解釋的以外，應當具有該締約國適用於本協定的稅種的法律所規定的含義。 　　第四條　居民 　　一、在本協定中，”締約國一方居民”一語是指按照該締約國法律，由於住所、居所、注冊地、總機構所在地，或者其他類似的標準，在該締約國負有納稅義務的人。 　　二、由於第一款的規定，同時為締約國雙方居民的個人，其身份應按以下規則確定： 　　（一）應認為是其有永久性住所所在締約國的居民；如果在締約國雙方同時有永久性住所，應認為是與其個人和經濟關係更密切（重要利益中心）所在締約國的居民； 　　（二）如果其重要利益中心所在國無法確定，或者在締約國任何一方都沒有永久性住所，應認為是其有習慣性居處所在國的居民； 　　（三）如果其在締約國雙方都有，或者都沒有習慣性居處，應認為是其國民所屬締約國的居民； 　　（四）如果其同時是締約國雙方的國民，或者不是締約國任何一方的國民，締約國雙方主管當局應通過協商解決。 　　三、由於第一款的規定，除個人以外，同時為締約國雙方居民的人，應認為是其總機構或注冊機構所在締約國的居民。 　　第五條　常設機構 　　一、在本協定中，”常設機構”一語是指企業進行全部或部分營業的固定營業場所。 　　二、”常設機構”一語特別包括： 　　（一）管理場所； 　　（二）分支機構； 　　（三）辦事處； 　　（四）工廠； 　　（五）作業場所；以及 　　（六）礦場、油井或氣井、采石場或者其他勘探、開發、開采自然資源的場所。 　　三、”常設機構”一語還包括： 　　建築工地，建築、裝配或安裝工程，或者與其有關的監督管理活動，但僅以該工地、工程或活動連續十二個月以上的為限。 　　四、雖有本條上述規定，”常設機構”一語應認為不包括： 　　（一）專為儲存、陳列本企業貨物或者商品的目的而使用的設施； 　　（二）專為儲存、陳列的目的而保存本企業貨物或者商品的庫存； 　　（三）專為另一企業加工的目的而保存本企業貨物或者商品的庫存； 　　（四）專為本企業采購貨物或者商品，或者搜集情報的目的所設的固定營業場所； 　　（五）專為本企業進行其他準備性或輔助性活動的目的所設的固定營業場所； 　　（六）專為本款第（一）項至第（五）項活動的結合所設的固定營業場所，如果由於這種結合使該固定營業場所的全部活動屬於準備性質或輔助性質。 　　五、雖有第一款和第二款的規定，當一個人（除適用第六款規定的獨立代理人以外）在締約國一方代表締約國另一方的企業進行活動，有權並經常行使這種權力以該企業的名義簽訂合同，這個人為該企業進行的任何活動，應認為該企業在該締約國一方設有常設機構。除非這個人通過固定營業場所進行的活動限於第四款的規定，按照該款規定，不應認為該固定營業場所是常設機構。 　　六、締約國一方企業僅通過按常規經營本身業務的經紀人、一般傭金代理人或者任何其他獨立代理人在締約國另一方進行營業，不應認為在該締約國另一方設有常設機構。但如果這個代理人的活動全部或幾乎全部代表該企業，不應認為是本款所指的獨立代理人。 　　七、締約國一方居民公司，控製或被控製於締約國另一方居民公司或者在該締約國另一方進行營業的公司（不論是否通過常設機構），此項事實不能據以使任何一方公司構成另一方公司的常設機構。 　　第六條　不動產所得 　　一、締約國一方居民從位於締約國另一方的不動產取得的所得（包括農業或林業所得），可以在該締約國另一方征稅。 　　二、”不動產”一語應當具有財產所在地的締約國的法律所規定的含義。該用語在任何情況下應包括附屬於不動產的財產，農業和林業所使用的牲畜和設備，有關地產的一般法律規定所適用的權利，不動產的用益權以及由於開采或有權開采礦藏、水源和其他自然資源包括石油、天然氣和石場而取得的不固定或固定收入的權利。船舶和飛機不應視為不動產。 　　三、第一款的規定應適用於從直接使用、出租或者任何其他形式使用不動產取得的所得。 　　四、第一款和第三款的規定也適用於企業的不動產所得和用於進行獨立個人勞務的不動產所得。 　　第七條　營業利潤 　　一、締約國一方企業的利潤應僅在該締約國征稅，但該企業通過設在締約國另一方的常設機構在該締約國另一方進行營業的除外。如果該企業通過設在該締約國另一方的常設機構在該締約國另一方進行營業，其利潤可以在該締約國另一方征稅，但應僅以屬於該常設機構的利潤為限。 　　二、除適用第三款的規定以外，締約國一方企業通過設在締約國另一方的常設機構在該締約國另一方進行營業，應將該常設機構視同在相同或類似情況下從事相同或類似活動的獨立分設企業，並同該常設機構所隸屬的企業完全獨立處理，該常設機構可能得到的利潤在締約國各方應歸屬於該常設機構。 　　三、在確定常設機構的利潤時，應當允許扣除其進行營業發生的各項費用，包括行政和一般管理費用，不論其發生於該常設機構所在國或者其他任何地方。 　　四、如果締約國一方習慣於以企業總利潤按一定比例分配給所屬各單位的方法來確定常設機構的利潤，則第二款規定並不妨礙該締約國按這種習慣分配方法確定其應納稅的利潤。但是，采用的分配方法所得到的結果，應與本條所規定的原則一致。 　　五、不應僅由於常設機構為企業采購貨物或商品，將利潤歸屬於該常設機構。 　　六、在上述各款中，除有適當的和充分的理由需要變動外，每年應采用相同的方法確定屬於常設機構的利潤。 　　七、利潤中如果包括本協定其他各條單獨規定的所得項目時，本條規定不應影響其他各條的規定。 　　第八條　海運和空運 　　締約國一方企業以船舶或飛機經營國際運輸取得的利潤，應僅在該締約國征稅。 　　第九條　聯屬企業 　　一、當： 　　（一）締約國一方企業直接或者間接參與締約國另一方企業的管理、控製或資本，或者 　　（二）同一人直接或者間接參與締約國一方企業和締約國另一方企業的管理、控製或資本， 　　在上述任何一種情況下，兩個企業之間的商業或財務關係不同於獨立企業之間的關係，因此，本應由其中一個企業取得，但由於這些情況而沒有取得的利潤，可以計入該企業的利潤，並據以征稅。 　　二、締約國一方將締約國另一方已征稅的企業利潤，而這部分利潤本應由該締約國一方企業取得的，包括在該締約國一方企業的利潤內，並且加以征稅時，如果這兩個企業之間的關係是獨立企業之間的關係，該締約國另一方應對這部分利潤所征收的稅額加以調整，在確定上述調整時，應對本協定其他規定予以注意，如有必要，締約國雙方主管當局應相互協商。 　　第十條　股息 　　一、締約國一方居民公司支付給締約國另一方居民的股息，可以在該締約國另一方征稅。 　　二、然而，這些股息也可以在支付股息的公司是其居民的締約國，按照該締約國法律征稅。但是，如果收款人是締約國另一方居民以及股息受益所有人，則所征稅款不應超過股息總額的百分之十。 　　三、本條”股息”一語是指從股份、”享受”股份或”享受”權利、發起人股份或者非債權關係分享利潤的其他權利取得的所得，以及按照分配利潤的公司是其居民的締約國法律，視同股份所得同樣征稅的其他公司權利取得的所得。   四、如果股息受益所有人是締約國一方居民，在支付股息的公司是其居民的締約國另一方，通過設在該締約國另一方的常設機構進行營業或者通過設在該締約國另一方的固定基地從事獨立個人勞務，據以支付股息的股份與該常設機構或固定基地有實際聯係的，不適用第一款和第二款的規定。在這種情況下，應視具體情況適用第七條或第十四條的規定。 　　五、締約國一方居民公司從締約國另一方取得利潤或所得，該締約國另一方不得對該公司支付的股息征收任何稅收。但支付給該締約國另一方居民的股息或者據以支付股息的股份與設在締約國另一方的常設機構或固定基地有實際聯係的除外。對於該公司的未分配的利潤，即使支付的股息或未分配的利潤全部或部分是發生於該締約國另一方的利潤或所得，該締約國另一方也不得征收任何稅收。 　　第十一條　利息 　　一、發生於締約國一方而支付給締約國另一方居民的利息，可以在該締約國另一方征稅。 　　二、然而，這些利息也可以在該利息發生的締約國，按照該締約國的法律征稅。但是，如果收款人是締約國另一方居民以及利息受益所有人，則所征稅款不應超過利息總額的百分之十。 　　三、雖有第二款的規定，發生於締約國一方而為締約國另一方政府、部、其他政府機構、市、中央銀行以及其他完全為締約國另一方政府擁有的銀行取得的利息，應在首先提及的一國免稅。 　　四、本條”利息”一語是指從各種債權取得的所得，不論其有無抵押擔保或者是否有權分享債務人的利潤；特別是從公債、債券或者信用債券取得的所得，包括其溢價和獎金。由於延期支付的罰款，不應視為本條所規定的利息。 　　五、如果利息受益所有人是締約國一方居民，在利息發生的締約國另一方，通過設在該締約國另一方的常設機構進行營業或者通過設在該締約國另一方的固定基地從事獨立個人勞務，據以支付該利息的債權與該常設機構或者固定基地有實際聯係的，不適用第一款、第二款和第三款的規定。在這種情況下，應視具體情況適用第七條或第十四條的規定。 　　六、如果支付利息的人為締約國一方政府、其地方當局或該締約國居民，應認為該利息發生在該締約國。然而，當支付利息的人不論是否為締約國一方居民，在締約國一方設有常設機構或者固定基地，支付該利息的債務與該常設機構或者固定基地有聯係，並由其負擔利息，上述利息應認為發生於該常設機構或固定基地所在國。 　　七、由於支付利息的人與受益所有人之間或者他們與其他人之間的特殊關係，就有關債權所支付的利息數額超出支付人與受益所有人沒有上述關係所能同意的數額時，本條規定應僅適用於後來提及的數額。在這種情況下，對該支付款項的超出部分，仍應按各締約國的法律征稅，但應對本協定其他規定予以適當注意。 　　第十二條　特許權使用費 　　一、發生於締約國一方而支付給締約國另一方居民的特許權使用費，可以在該締約國另一方征稅。 　　二、然而，這些特許權使用費也可以在其發生的締約國，按照該締約國的法律征稅。但是，如果收款人是特許權使用費受益所有人，則所征稅款不應超過特許權使用費總額的百分之十。 　　三、本條”特許權使用費”一語是指使用或有權使用文學、藝術或科學著作，包括電影影片、無線電或電視廣播使用的膠片、磁帶的版權，專利、商標、設計或模型、圖紙、秘密配方或秘密程序所支付的作為報酬的各種款項，或者使用或有權使用工業、商業、科學設備或有關工業、商業、科學經驗的情報所支付的作為報酬的各種款項。 　　四、如果特許權使用費受益所有人是締約國一方居民，在特許權使用費發生的締約國另一方，通過設在該締約國另一方的常設機構進行營業或者通過設在該締約國另一方的固定基地從事獨立個人勞務，據以支付該特許權使用費的權利或財產與該常設機構或固定基地有實際聯係的，不適用第一款和第二款的規定。在這種情況下，應視具體情況適用第七條或第十四條的規定。 　　五、如果支付特許權使用費的人是締約國一方政府、其地方當局或該締約國居民，應認為該特許權使用費發生在該締約國。然而，當支付特許權使用費的人不論是否為締約國一方居民，在締約國一方設有常設機構或者固定基地，支付該特許權使用費的義務與該常設機構或者固定基地有聯係，並由其負擔這種特許權使用費，上述特許權使用費應認為發生於該常設機構或者固定基地所在國。 　　六、由於支付特許權使用費的人與受益所有人之間或他們與其他人之間的特殊關係，就有關使用、權利或情報支付的特許權使用費數額超出支付人與受益所有人沒有上述關係所能同意的數額時，本條規定應僅適用於後來提及的數額。在這種情況下，對該支付款項的超出部分，仍應按各締約國的法律征稅，但應對本協定其他規定予以適當注意。 　　第十三條　財產收益 　　一、締約國一方居民轉讓第六條所述位於締約國另一方的不動產取得的收益，可以在該締約國另一方征稅。 　　二、轉讓締約國一方企業在締約國另一方的常設機構營業財產部分的動產，或者締約國一方居民在締約國另一方從事獨立個人勞務的固定基地的動產取得的收益，包括轉讓常設機構（單獨或者隨同整個企業）或者固定基地取得的收益，可以在該締約國另一方征稅。 　　三、轉讓締約國一方企業從事國際運輸的船舶或飛機，或與經營上述船舶、飛機有關的動產取得的收益，應僅在該締約國征稅。 　　四、轉讓一個公司財產股份的股票取得的收益，該公司的財產又主要直接或者間接由位於締約國一方的不動產所組成，可以在該締約國一方征稅。 　　五、轉讓第一款至第四款所述財產以外的其他財產取得的收益，應僅在轉讓者為其居民的締約國征稅。 　　第十四條　獨立個人勞務 　　一、締約國一方居民由於專業性勞務或者其他獨立性活動取得的所得，應僅在該締約國征稅。但具有以下情況之一的，可以在締約國另一方征稅： 　　（一）在締約國另一方為從事上述活動設有經常使用的固定基地。在這種情況下，該締約國另一方可以僅對屬於該固定基地的所得征稅； 　　（二）在有關曆年中在締約國另一方停留連續或累計達到或超過一百八十三天。在這種情況下，該締約國另一方可以僅對在該締約國進行活動取得的所得征稅。 　　二、”專業性勞務”一語特別包括獨立的科學、文學、藝術、教育或教學活動，以及醫師、律師、工程師、技師、建築師、牙醫師和會計師的獨立活動。 　　第十五條　非獨立個人勞務 　　一、除適用第十六條、第十八條、第十九條、第二十條和第二十一條的規定以外，締約國一方居民因受雇取得的薪金、工資和其他類似報酬除在締約國另一方從事受雇的活動以外，應僅在該締約國一方征稅。在該締約國另一方從事受雇的活動取得的報酬，可以在該締約國另一方征稅。 　　二、雖有第一款的規定，締約國一方居民因在締約國另一方從事受雇的活動取得的報酬，同時具有以下三個條件的，應僅在該締約國一方征稅： 　　（一）收款人在有關財政年度開始或終止的任何十二個月中在該締約國另一方停留連續或累計不超過一百八十三天； 　　（二）該項報酬由並非該締約國另一方居民的雇主支付或代表該雇主支付； 　　（三）該項報酬不是由雇主設在該締約國另一方的常設機構或固定基地所負擔。 　　三、雖有本條上述規定，在締約國一方企業經營國際運輸的船舶或飛機上從事受雇的活動取得的報酬，應僅在該締約國一方征稅。 　　第十六條　董事費 　　締約國一方居民作為締約國另一方居民公司的董事會成員取得的董事費和其他類似款項，可以在該締約國另一方征稅。 　　第十七條　藝術家和運動員 　　一、雖有第十四條和第十五條的規定，締約國一方居民，作為表演家，如戲劇、電影、廣播或電視藝術家、音樂家或作為運動員，在締約國另一方從事其個人活動取得的所得，可以在該締約國另一方征稅。 　　二、雖有第七條、第十四條和第十五條的規定，表演家或運動員從事其個人活動取得的所得，並非歸屬表演家或運動員本人，而是歸屬於其他人，可以在該表演家或運動員從事其活動的締約國征稅。 　　三、雖有本條上述規定，作為締約國一方居民的表演家或運動員在締約國另一方按照締約國雙方政府的文化交流協議進行活動取得的所得，在該締約國另一方應予免稅。 　　第十八條　退休金 　　一、除適用第十九條第二款的規定以外，因以前的雇傭關係支付給締約國一方居民的退休金和其他類似報酬，應僅在該締約國一方征稅。 　　二、但是，如果此項退休金和或其他類似報酬是由締約國另一方居民或由位於締約國另一方的常設機構支付的，則該項退休金和其他類似報酬也可以在該締約國另一方征稅。 　　三、雖有第一款和第二款的規定，締約國一方政府或地方當局按社會保險製度的公共計劃支付的退休金和其他款項，應僅在該締約國一方征稅。 　　第十九條　政府服務 　　一、（一）締約國一方政府或地方當局向其提供服務的個人支付退休金以外的工資、薪金和其他類似報酬，應僅在該締約國一方征稅。 　　（二）但是，如果該項服務是在締約國另一方提供，而且提供服務的個人是該締約國另一方居民，並且該居民： 　　1．是該締約國另一方國民；或者 　　2．不是僅由於提供該項服務，而成為該締約國另一方的居民； 　　該項報酬，應僅在該締約國另一方征稅。 　　二、（一）締約國一方政府或地方當局支付或者從其建立的基金中支付給向其提供服務的個人的退休金，應僅在該締約國一方征稅。 　　（二）但是，如果提供服務的個人是締約國另一方居民，並且是其國民的，該項退休金應僅在該締約國另一方征稅。 　　三、第十五條、第十六條、第十七條和第十八條的規定，應適用於向締約國一方政府或地方當局舉辦的事業提供服務取得的報酬和退休金。 　　第二十條　教師和研究人員 　　一、任何個人是、或者在緊接前往締約國一方之前曾是締約國另一方居民，其停留在該締約國一方，主要為了在該締約國一方從事教學、講學或科學研究的目的而取得的報酬，該締約國一方應自其第一次到達之日起，兩年內免予征稅。 　　二、本條第一款的規定不適用於為個人和企業的盈利目的從事研究取得的報酬和所得。 　　第二十一條　學生和實習人員 　　一、學生、企業學徒或實習生是、或者在緊接前往締約國一方之前曾是締約國另一方居民，僅由於接受教育或培訓的目的，停留在該締約國一方，對其為了維持生活、接受教育或培訓的目的收到的來源於該締約國以外的款項，該締約國一方應免予征稅。 　　二、學生、企業學徒或實習生在締約國另一方獲得的贈款、獎學金和獎勵免予征稅。 　　第二十二條　其他所得 　　一、締約國一方居民取得的各項所得，不論發生在什麽地方，凡本協定上述各條未作規定的，應僅在該締約國一方征稅。 　　二、第六條第二款規定的不動產所得以外的其他所得，如果所得收款人為締約國一方居民，通過設在締約國另一方的常設機構在該締約國另一方進行營業，或者通過設在該締約國另一方的固定基地在該締約國另一方從事獨立個人勞務，據以支付所得的權利或財產與該常設機構或固定基地有實際聯係的，不適用第一款的規定。在這種情況下，應視具體情況分別適用第七條或第十四條的規定。 　　第二十三條　消除雙重征稅方法 　　一、在中國，消除雙重征稅如下： 　　中國居民從伊朗取得的所得，按照本協定規定在伊朗繳納的稅額，可以在對該居民征收的中國稅收中抵免。但是，抵免額不應超過對該項所得按照中國稅法和規章計算的中國稅收數額。 　　二、在伊朗伊斯蘭共和國，消除雙重征稅如下： 　　1．伊朗伊斯蘭共和國居民取得的所得，按照本協定規定可以在中華人民共和國征稅時，首先提及的國家應允許從對該居民的所得所征稅額中扣除金額相等於在中華人民共和國所繳納的稅收。但該項扣除應不超過對在中華人民共和國可以征稅的該項所得扣除前計算的稅額。 　　2．按照本協定的任何規定，伊朗伊斯蘭共和國的居民所取得的所得在中華人民共和國免稅時，該國在計算該居民其餘所得的稅額時，可對免稅的所得予以考慮。 　　第二十四條　無差別待遇 　　一、締約國一方國民在締約國另一方負擔的稅收或者有關條件，不應與該締約國另一方國民在相同情況下，負擔或可能負擔的稅收或者有關條件不同或比其更重。雖有第一條的規定，本規定也應適用於不是締約國一方或者雙方居民的人。 　　二、締約國一方企業在締約國另一方的常設機構的稅收負擔，不應高於該締約國另一方對其本國進行同樣活動的企業。本規定不應理解為締約國一方由於民事地位、家庭負擔給予該締約國居民的任何扣除、優惠和減免也必須給予該締約國另一方居民。 　　三、除適用第九條第一款、第十一條第七款或第十二條第六款的規定外，締約國一方企業支付給締約國另一方居民的利息、特許權使用費和其他款項，在確定該企業應納稅利潤時，應與在同樣情況下支付給該締約國一方居民同樣予以扣除。 　　四、締約國一方企業的資本全部或部分，直接或間接為締約國另一方一個或一個以上的居民擁有或控製，該企業在該締約國一方負擔的稅收或者有關條件，不應與該締約國一方其他同類企業的負擔或可能負擔的稅收或者有關條件不同或比其更重。 　　第二十五條　相互協商程序 　　一、當締約國一方居民認為，締約國一方或者雙方所采取的措施，導致或將導致對其不符合本協定規定的征稅時，可以不考慮各締約國國內法律的補救辦法，將案情提交本人為其居民的締約國主管當局；或者如果其案情屬於第二十四條第一款，可以提交本人為其國民的締約國主管當局。該項案情必須在不符合本協定規定的征稅措施第一次通知之日起，三年內提出。 　　二、上述主管當局如果認為所提意見合理，又不能單方麵圓滿解決時，應設法同締約國另一方主管當局相互協商解決，以避免不符合本協定的征稅。達成的協議應予執行，而不受各締約國國內法律的時間限製。 　　三、締約國雙方主管當局應通過協議設法解決在解釋或實施本協定時所發生的困難或疑義，也可以對本協定未作規定的消除雙重征稅問題進行協商。 　　四、締約國雙方主管當局為達成前述款意義上的協議，可以相互直接交流。雙方主管當局可以通過協商，為執行本條規定的相互協商程序尋找適當的程序、條件、方法和技巧。 　　第二十六條　情報交換 　　一、締約國雙方主管當局應交換為實施本協定的規定所需要的情報，或締約國雙方關於本協定所涉及的稅種的國內法律的規定所需要的情報（以根據這些法律征稅與本協定不相抵觸為限）。情報交換不受第一條的限製。締約國一方收到的情報應作密件處理，締約國一方收到的任何情報，應與按該國國內法律取得的情報同樣保密。僅應告知與本協定所含稅種有關的查定、征收、執行、起訴或裁決上訴的有關人員或當局（包括法院和行政管理部門）。上述人員或當局應僅為上述目的使用該情報，但可以在公開法庭的訴訟程序或法庭判決中公開有關情報。 　　二、第一款的規定在任何情況下，不應被理解為締約國一方有以下義務： 　　（一）采取與該締約國或締約國另一方法律和行政慣例相違背的行政措施； 　　（二）提供按照該締約國或締約國另一方法律或正常行政渠道不能得到的情報； 　　（三）提供泄露任何貿易、經營、工業、商業、專業秘密、貿易過程的情報或者泄露會違反公共政策（公共秩序）的情報。 　　第二十七條　外交代表和領事官員 　　本協定應不影響按國際法一般規則或特別協定規定的外交代表或領事官員的稅收特權。 　　第二十八條　生效 　　一、在伊朗伊斯蘭共和國，本協定將按照其法律、法規獲得批準。 　　二、在中華人民共和國，本協定將按照其法律、法規完成生效程序。 　　三、本協定在締約國雙方交換外交照會，確認已履行為本協定生效所必需的各自的法律程序之日起的第三十天開始生效。本協定將適用於在協定生效年度的次年一月一日或以後開始的納稅年度中取得的所得。 　　第二十九條　終止 　　本協定應長期有效。但締約國任何一方可以在本協定生效之日起滿五年後任何曆年六月三十日或以前，通過外交途徑書麵通知對方終止本協定。在這種情況下，本協定對終止通知發出年度的次年一月一日或以後開始的納稅年度中取得的所得停止有效。 　　本協定於2002年4月20日（相當於伊曆31／1／1381）在德黑蘭簽訂，一式兩份，每份都用中文、波斯文、英文寫成，所有文本具有同等效力。如在解釋上遇有分歧，以英文本為準。 　　下列代表，經正式授權，已在本協定上簽字為證。 　　中華人民共和國政府　　　　　伊朗伊斯蘭共和國政府 　　　　代　　表　　　　　　　　　　　代　　表 　　　　（簽字）　　　　　　　　　　　（簽字）