その他令和8年7月1日
二重課税防止条約：居住者および常設施設の定義
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ARTICLE4
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 that person's domicile, residence, place of head or main office, place of
incorporation, place of management or any other criterion of a similar nature, and also
includes that Contracting State and any political or administrative subdivision or local
authority thereof as well as a recognised pension fund of that Contracting State. This
term, however, does not include any person who is liable to tax in that Contracting State
in respect only of income from sources in that Contracting State.
2. Where by reason of the provisions of paragraph 1 an individual ...ddi idaalss oofp 11 aaann 5.a resident of
both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the Contracting State in which
he has a permanent home available to him; if he has a permanent home
available to him in both Contracting States, he shall be deemed to be a
resident only of the Contracting State with which his personal and
economic relations are closer (centre of vital interests);
(b) if the Contracting 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 only of the
Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them,
he shall be deemed to be a resident only 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 endeavour to determine by mutual agreement the Contracting State of which
such person shall be deemed to be a resident for the purposes of this Agreement, having
regard to its place of head or main office, its place of effective management, the place
where it is incorporated or otherwise constituted and any other relevant factors. In the
absence of such agreement, such person shall not be entitled to any relief or exemption
from tax provided by the Agreement.
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) abranch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of
natural resources, and
(g) a place used for agricultural, pastoral or forestry purposes.
0.001,00000term "permanent establichment" alse ancomposeases of the and alse int" ancompose ancompromposessesse
3. The term "permanent establishment" also encompasses:
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