Can you read English?

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 incorporation or any other criterion of a similar nature.

2. You said: 這一條定義了居民，具體說是“締約國一方居民” （"resident of a Contracting State" ）是指在該締約國負有納稅義務的人。也就是說，不管你是哪國公民或者居民，隻要你在這一國負有納稅義務，你就是這“締約國一方居民” （"resident of a Contracting State" ）。

Wrong. Resident of a Contracting State has to be "liable to tax... by the reason of his domicile", that is to say, he is liable to tax BECAUSE HE LIVES IN THE contracting state.

3.  Your conclusion: 這中美兩國財長或其代表一定協商了良久才簽署了這個協定，當這個協定落實到個人的時候，他們雙方還得再挨個地重新協商? 假如我的理解沒錯的話，這樣的協定在實際操作中有什麽用？

This would be undoubtedly wrong from your wrong initial premise. Next time, if you think a law is absurd, first check your own understanding. The world is not that stupid, and you are unlikely so smart that you catch mistakes every day.

4.  Conclusion: Be humble.

所有跟帖： 

• 不需要兩國財長天天見麵, 出個文件就完了。 -檸檬椰子汁- ♂ (794 bytes) () 03/16/2015 postreply 20:33:33

• the issue here is: no one is able to be determined if he/she is‘ -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 20:49:51

• http://en.wikipedia.org/wiki/Domicile_%28law%29 -檸檬椰子汁- ♂ (26 bytes) () 03/16/2015 postreply 20:57:39

• how about 'place of incorporation'? -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 21:04:29

• 嗬嗬，每個人都成立公司，自己給自己當CEO，跑步進入共產主義。 -檸檬椰子汁- ♂ (274 bytes) () 03/16/2015 postreply 21:09:05

• OK, good night! -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 21:10:31

• 全文是： -希臘孤客- ♂ (380 bytes) () 03/16/2015 postreply 20:56:26

• 比如樓下在中國工作時，他的居所或者住所不是在中國嗎？ -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 20:59:45

• 哎，英文實在太差 -味苦- ♂ (1 bytes) () 03/17/2015 postreply 08:02:25

• 多謝你的提醒，明白問題所在了。 -希臘孤客- ♂ (1163 bytes) () 03/17/2015 postreply 08:53:15