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文档位置:主页 > 国际税收协定库 > 美国 > 正文
  • 发文单位:中华财税网
  • 文    号:
  • 颁布日期:1973-12-04
  • 失效日期:
CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA THE SOCIALIST REPUBLIC OF ROMANIA WITH RESPECT TO TAXES ON INCOME (3)
  
             ARTICLE 11
             Interest
  (1) Interest derived by a resident of one of the Contracting States
from sources within the other Contracting State may be taxed by both
Contracting States.
  (2) Interest derived by a resident of one of the Contracting States
from sources within the other Contracting State shall not be taxed by the
other Contracting State at a rate in excess of 10 percent of the gross
amount of such interest.
  (3) Notwithstanding paragraphs (1) and (2), interest beneficially
derived by (a) one of the Contracting States, or by an instrumentality of
that Contracting State, not subject to tax by that Contracting State on
its income, or (b) a resident of such Contracting State with respect to
indebtedness guaranteed, insured, or indirectly financed by that
Contracting State or instrumentality thereof, shall be exempt from tax by
the other Contracting State.
  (4) Paragraph (2) shall not apply if the recipient of the interest,
being a resident of one of the Contracting States, has a permanent
establishment in the other Contracting State and the indebtedness giving
rise to the interest is effectively connected with such permanent
establishment. In such a case, paragraph (6) of Article 7 (Business
Profits) shall apply.
  (5) Where an amount is paid to a related person which would be treated
as interest but for the fact that it exceeds an amount which would have
been paid to an unrelated person, the provisions of this article shall
apply only to so much of the amount as would have been paid to an
unrelated person. In such a case, the excess amount may be taxed by each
Contracting State according to its own law, including the provisions of
this Convention where applicable.
  (6) The term "interest" as used in this Convention means income from
bonds, Government securities, notes, or other evidences of indebtedness,
whether or not secured and whether or not carrying a right to participate
in profits, and debt-claims of every kind, as well as all other income
which, under the taxation law of the Contracting State in which the income
has its source, is assimilated to income from money lent.
  (7) Interest shall be treated as derived from sources within a
Contracting State only if paid by such Contracting State, a political
subdivision or a local authority thereof, or by a resident of that
Contracting State. Notwithstanding the preceding sentence-
  (a) If the person paying the interest (whether or not such person is a
resident of one of the Contracting States) has a permanent establishment
in one of the Contracting States in connection with which the indebtedness
on which the interest is paid was incurred and such interest is borne by
such permanent establishment, or
  (b) If the person paying the interest is a resident of one of the
Contracting States and has a permanent establishment in a State other than
a Contracting State in connection with which the indebtedness on which the
interest is paid was incurred and such interest is paid to a resident of
the other Contracting State, and such interest is borne by such permanent
establishment, such interest shall be deemed to be from sources within the
State in which the permanent establishment is situated.

            ARTICLE 12
            Royalties
  (1) Royalties derived by a resident of one of the Contracting States
from sources within the other Contracting State may be taxed by both
Contracting States.
  (2) Royalties derived by a resident of one of the Contracting States
from sources within the other Contracting State shall not be taxed by the
other Contracting State at a rate in excess of 10 percent of the gross
amount of cultural royalties or at a rate in excess of 15 percent of the
gross amount of industrial royalties.
  (3) For purposes of this article-
  (a) Cultural royalties are payments of any kind made as consideration
for the use of, or the right to use, copyrights of literary, artistic, or
scientific works, including copyrights of motion picture films or films or
tapes used for radio or television broadcasting;
  (b) Industrial royalties are payments of any kind made as
consideration for the use of, or the right to use, patents, designs,
models, plans, secret processes or formulae, trademarks, or other like
property or rights, or for knowledge, experience, or skill (know-how);
  (c) Cultural royalties and industrial royalties include gains derived
from the sale, exchange, or other disposition of any such property or
rights to the extent that the amounts realized on such sale, exchange, or
other disposition for consideration are contingent on the productivity,
use, or disposition of such property or rights.
  (4) Paragraph (2) shall not apply if the recipient of the royalty,
being a resident of one of the Contracting States, has in the other
Contracting State a permanent establishment and the property or rights
giving rise to the royalty is effectively connected with such permanent
establishment. In such a case, paragraph (6) of Article 7 (Business
Profits) shall apply.
  (5) Where an amount is paid to a related person which would be treated
as royalty but for the fact that it exceeds an amount which would have
been paid to an unrelated person, the provisions of this article shall
apply only to so much of the amount as would have been paid to an
unrelated person. In such a case, the excess amount may be taxed by each
Contracting State according to its own law, including the provisions of
this Convention where applicable.
  (6) Royalties shall be treated as income from sources within a
Contracting State only to the extent that such royalties are payments made
as consideration for the use of, or the right to use, property or rights
described in paragraph (3)(a) and (b) within that Contracting State or
gains described in paragraph (3)(c) from the sale, exchange, or other
disposition of such property or rights.

             ARTICLE 13
             Capital Gains
  (1) A resident of one of the Contracting States shall be exempt from
tax by the other Contracting State on gains from the sale, exchange, or
other disposition of capital assets (whether acquired by inheritance,
gift, or any other manner) unless-
  (a) The recipient of the gain, being a resident of one of the
Contracting States, has a permanent establishment in the other Contracting
State and the property giving rise to the gain is effectively connected
with such permanent establishment, or
  (b) The recipient of the gain, being an individual who is a resident
of one of the Contracting States is present in the other Contracting State
for a period or periods aggregating 183 days or more during the taxable
year.
  (2) In the case of gains described in paragraph (1)(a), paragraph (6)
of Article 7 (Business Profits) shall apply.

              ARTICLE 14
          Independent Personal Services
  (1) Income derived by an individual who is a resident of one of the
Contracting States from the performance of personal services in an
independent capacity may be taxed by that Contracting State.
  (2) Income derived by an individual who is a resident of one of the
Contracting States from the performance of personal services in an
independent capacity in the other Contracting State may also be taxed by
that other Contracting State, but only if the individual-
  (a) Is present in that other Contracting State for a period or periods
aggregating 183 days or more in the taxable year,
  (b) Maintains a permanent establishment in the other Contracting State
with which the income is effectively connected, or
  (c) Is an entertainer, such as a theater, motion picture, radio or
television artist, a musician, or an athlete, and is present in that other
Contracting State for a period or periods aggregating more than 90 days in
the taxable year or the gross income derived from his personal services as
an entertainer in an independent capacity in that other Contracting State
exceeds in the aggregate 3,000 United States dollars or its equivalent in
Romanian lei during the taxable year.
  (3) Paragraph (2)(c) shall not apply to an entertainer described in
paragraph (2)(c) who is a resident of one of the Contracting States and
who is present in the other Contracting State pursuant to a specific
arrangement agreed to by the two Contracting States.

             ARTICLE 15
         Dependent Personal Services
  (1) Except as provided in Article 18 (Governmental Functions), 19
(Teachers), and 20 (Students and Trainees), wages, salaries, and similar
remuneration derived by an individual who is a resident of one of the
Contracting States from labor or personal services performed as an
employee, including income from services performed by an officer of a
corporation or company, may be taxed by that Contracting State. Except as
provided by paragraphs (2) and (3), such remuneration derived from labor
or personal services performed in the other Contracting State may also be
taxed by that other Contracting State.
  (2) Remuneration described in paragraph (1) derived by an individual
who is a resident of one of the Contracting States shall be exempt from
tax by the other Contracting State if-
  (a) He is present in that other Contracting State for a period or
periods aggregating less than 183 days in the taxable year;
  (b) He is an employee of a resident of the first-mentioned Contracting
State or of a permanent establishment maintained in the first-mentioned
Contracting State by a resident of the other Contracting State;
  (c) remuneration is not borne as such by a permanent establishment
which the employer has in that other Contracting State; and
  (d) In the case of an entertainer, such as a theater, motion picture,
radio or television artist, a musician, or an athlete, he is present in
that other Contracting State for a period or periods aggregating less than
90 days in the taxable year and the gross income he derives as an employee
in that other Contracting State aggregates less than 3,000 United States
dollars or its equivalent in Romanian lei during the taxable year.
  (3) Paragraph (2)(d) shall not apply to an entertainer described in
paragraph (2)(d) who is a resident of one of the Contracting States and
who is present in the other Contracting State pursuant to a specific
arrangement agreed to by the two Contracting States.
  (4) Notwithstanding paragraph (2), remuneration derived by an
individual from the performance of labor or personal services as an
employee aboard ships or aircraft operated by a resident of one of the
Contracting States in international traffic shall be exempt from tax by
the other Contracting State if such individual is a member of the regular
complement of the ship or aircraft.

              ARTICLE 16
         Private Pensions and Annuities
  (1) Except as provided in Article 18 (Governmental Functions),
pensions and other similar remuneration paid to an individual in
consideration of past employment shall be taxable only in the Contracting
State of which he is a resident.
  (2) Alimony and annuities paid to an individual who is a resident of
one of the Contracting States shall be taxable only in that Contracting
State.
  (3) A resident of one Contracting State who receives child support
payments from a resident of the other Contracting State shall be exempt
from tax on such payments in both Contracting States.
  (4) The term "pensions and other similar remuneration," as used in
this article, means periodic payments other than social security payments
covered in Article 17 (Social Security Payments) made
  (a) by reason of retirement or death in consideration for services
rendered, or
  (b) by way of compensation for injuries received in connection with
past employment.
  (5) The term "annuities," as used in this article, means a stated sum
paid periodically at stated times during life, or during a specified
number of years, under an obligation to make the payments in return for
adequate and full consideration (other than services rendered).
  (6) The term "alimony," as used in this article, means periodic
payments made pursuant to a decree of divorce or compulsory support,
separate maintenance agreement, or support or separation agreement which
is taxable to the recipient under the internal laws of the Contracting
State of which he is a resident.
  (7) The term "child support payments," as used in this article, means
periodic payments for the support of a minor child made pursuant to a
decree of divorce, separate maintenance agreement, or support or
separation agreement.

             ARTICLE 17
          Social Security Payments
  Social security payments and other public pensions paid by one of the
Contracting States to an individual who is a resident of the other
Contracting State shall be exempt from tax in both Contracting States.
This article shall not apply to payments described in Article 18
(Governmental Functions).

             ARTICLE 18
         Governmental Functions
  Wages, salaries, and similar remuneration, including annuities or
similar benefits, paid from public funds of one of the Contracting States
to a citizen of that Contracting State for labor or personal services
performed as an employee of the national government of that Contracting
State, or any agency thereof, in the discharge of functions of a
governmental nature shall be exempt from tax by the other Contracting
State. Labor or personal services performed by a citizen of one of the
Contracting States shall be treated by the other Contracting State as
performed in the discharge of governmental functions if such labor or
personal services would be treated under the internal laws of both
Contracting States as so performed.

             ARTICLE 19
             Teachers
  (1) Where a resident of one of the Contracting States is invited by
the Government of the other Contracting State, a political subdivision, or
a local authority thereof, or by a university or other recognized
educational institution in that other Contracting State to come to that
other Contracting State for a period not expected to exceed 2 years for
the purpose of teaching or engaging in research, or both, at a university
or other recognized educational institution and such resident comes to
that other Contracting State primarily for such purpose, his income from
personal services for teaching or research at such university for a period
not exceeding 2 years from the date of his arrival in that other
Contracting State.
  (2) This article shall not apply to income from research if such
research is undertaken not in the public interest but primarily for the
private benefit of a specific person or persons.

             ARTICLE 20
           Students and Trainees
  (1) (a) An individual who is a resident of one of the Contracting
States at the time he becomes temporarily present in the other Contracting
State and who is temporarily present in that other Contracting State for
the primary purpose of-
  (i) Studying at a university or other recognized educational
institution in that other Contracting State, or
  (ii) Securing training required to qualify him to practice a
profession or professional specialty, or
  (iii) Studying or doing research as a recipient of a grant, allowance,
or award from a governmental, religious, charitable, scientific, literary,
or educational organization, shall be exempt from tax by that other
Contracting State with respect to amounts described in subparagraph (b)
for a period not exceeding 5 taxable years from the date of his arrival in
that other Contracting State.
  (b) The amounts referred to in subparagraph (a) are-
  (i) Gifts from abroad for the purpose of his maintenance, education,
study, research, or training;
  (ii) The grant, allowance, or award; and
  (iii) Income from personal services performed in that other
Contracting State in an amount not in excess of 2,000 United States
dollars or its equivalent in Romanian lei for any taxable year.
  (2) An individual who is a resident of one of the Contracting States
at the time he becomes temporarily present in the other Contracting State
and who is temporarily present in that other Contracting State as an
employee of, or under contract with, a research of the first-mentioned
Contracting State, for the primary purpose of-
  (a) Acquiring technical, professional, or business experience from a
person other than that resident of the first-mentioned Contracting State
or other than a person related to such resident, or
  (b) Studying at a university or other recognized educational
institution in that other Contracting State,shall be exempt from tax by
that other Contracting State on his income from personal services for a
period not exceeding 1 year and only in an amount not exceeding in the
aggregate 5,000 United States dollars or its equivalent in Romanian lei.
  (3) An individual who is a resident of one of the Contracting States
at the time he becomes temporarily present in the other Contracting State
and who is temporarily present in the other Contracting State for a period
not exceeding 1 year, as a participant in a program sponsored by the
Government of that other Contracting State, for the primary purpose of
training, research, or study, shall be exempt from tax by that other
Contracting State with respect to his income from personal services in
respect of such training, research, or study performed in that other
Contracting State in an aggregate amount not in excess of 10,000 United
States dollars or its equivalent in Romanian lei.
  (4) The benefits provided under Article 19 (Teachers) and paragraph
(1) of this article shall, when taken together, extend only for such
period of time, not to exceed 5 taxable years from the date of arrival of
the individual claiming such benefits; as may reasonably or customarily be
required to effectuate the purpose of the visit. The benefits provided
under Article 19 (Teachers) shall not be available to an individual if,
during the immediately preceding period, such individual enjoyed the
benefits of paragraph (1) of this article.

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