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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 (4)
  
            ARTICLE 21
         Relief from Double Taxation
  Double taxation of income shall be avoided in the following manner:
  (1) In accordance with the provisions and subject to the limitations
of the law of Romania (as it may be amended from time to time without
changing the general principles hereof), Romania shall allow to a citizen
or resident of Romania as a credit against Romanian tax the appropriate
amount of income taxes paid to the United States. Such appropriate amount
shall be based upon the amount of tax paid to the United States but shall
not exceed the portion of Romanian tax which such citizen's or resident's
net income from sources within the United States bears to his entire net
income for the same taxable year.
  (2) In accordance with the provisions and subject to the limitations
of the law of the United States (as it may by amended from time to time
without changing the general principles hereof), the United States shall
allow to a citizen or resident of the United States as a credit against
the United States tax the appropriate amount of taxes paid to Romania.
Such appropriate amount shall be based upon the amount of tax paid to
Romania, but the credit shall not exceed the portion of United States tax
which such citizen's or resident's net income from sources within Romania
or on income from sources outside of the United States bears to his entire
net income for the same taxable year. For purposes of applying the United
States credit in relation to taxes paid to Romania, the taxes referred to
in paragraph (1)(a) of Article 1 (Taxes Covered) shall be considered to
be income taxes.

             ARTICLE 22
           Nondiscrimination
  (1) A citizen of one of the Contracting States who is a resident of
the other Contracting State shall not be subjected in that other
Contracting State to more burdensome taxes than a citizen of that other
Contracting State who is a resident thereof.
  (2) A citizen of one of the Contracting States who is a resident of
the other Contracting State or a permanent establishment which a resident
of one of the Contracting States has in the other Contracting State shall
not be subject in that other Contracting State to more burdensome taxes
than are generally imposed in that other Contracting State or citizens or
permanent establishments of residents of third States carrying on the same
activities. However, this paragraph shall not require a Contracting State
to grant to citizens or permanent establishments of residents of the other
Contracting State tax benefits granted by special agreements to citizens
or permanent establishments of a third State.
  (3) A corporation of one of the Contracting States, 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 Contracting State to any taxation or any
requirement connected with taxation which is other or more burdensome than
the taxation and requirements to which a corporation of the
first-mentioned Contracting State carrying on the same activities, the
capital of which is wholly or partly owned or controlled by one or more
residents of a third State, is or may be subjected. However, this
paragraph shall not require a Contracting State to grant to corporations
which are wholly or partly owned by residents of the other Contracting
State tax benefits granted by special agreements to corporations which are
wholly or partly owned by residents of a third State.

             ARTICLE 23
        Mutual Agreement Procedure
  Where a resident of one of the Contracting States considers that the
action of one or both of the Contracting States results or will result for
him taxation not in accordance with this Convention, he may,
notwithstanding the remedies provided by the national laws of the
Contracting States, present his case to the competent authority of
Contracting State of which he is a resident or a citizen. Should the
resident's claim be considered to have merit by the competent authority of
the Contracting State to which the claim is made, it shall endeavor to an
agreement with the competent authority of the other Contracting State with
a view to the avoidance of taxation not in accordance with the provisions
of this Convention.
  (2) The competent authorities of Contracting States shall endeavor to
resolve by mutual agreement any difficulties or doubts arising as to the
application of this Convention. In particular, the competent authorities
of the Contracting States may agree-
  (a) To the same attribution of industrial or commercial profits to a
resident of one of the Contracting States and its permanent establishment
situated in the other Contracting State;
  (b) To the same allocation of income, deductions, credits, or
allowances between a resident of one of the Contracting States and any
related person and to the readjustment of taxes imposed by each
Contracting State to reflect such allocation;
  (c) To the same determination of the source of particular items of
income; or
  (d) To the same characterization of particular items of income.
  (3) The competent authorities of the Contracting States may
communicate with each other directly for the purpose of reaching an
agreement in the sense of this article. When it seems advisable for the
purpose of reaching agreement, the competent authorities may meet together
for an exchange of opinions.
(4) In the event that the competent authorities reach such an
agreement, taxes shall be imposed on such income, and refund or credit of
taxes shall be allowed, by the Contracting States in accordance with such
agreement.

             ARTICLE 24
         Exchange of Information
  (1) The competent authorities shall exchange such information as is
necessary for carrying out the provisions of this Convention or for the
prevention of fraud or for the administration of statutory provisions
concerning taxes to which this Convention applies provided the information
is of a class that can be obtained under the laws and administrative
practices of each Contracting State with respect to its own taxes.
  (2) Any information so exchanged shall be treated as secret, except
that such information may be-
  (a) Disclosed to any person charged with the assessment, collection,
or enforcement of, or litigation with respect to, the taxes to which this
Convention applies, or
  (b) Made part of a public record with respect to the assessment,
collection, or enforcement of, or litigation with respect to, the taxes to
which this Convention applies.
  (3) No information shall be exchanged which would be contrary to
public policy.
  (4) If specifically requested by the competent authority of a
Contracting State, the competent authority of the other Contracting State
shall provide information under this article in the form of depositions of
witnesses and copies of unedited original documents (including books,
papers, statements, records, accounts, or writings) to the same extent
such depositions and documents can be obtained under the laws and
administrative practices of each Contracting State with respect to its own
taxes.
  (5) Depositions and evidence which may be furnished in accordance with
this article shall not be withheld by reason of any doctrine of law under
which international judicial assistance is not accorded in tax matters.
  (6) The exchange of information shall be either on a routine basis or
on request with reference to particular cases. The competent authorities
of the Contracting States may agree on the list of information which shall
be furnished on a routine basis.

              ARTICLE 25
    Members of Diplomatic Missions and Consular Offices
  Nothing in this Convention shall affect the fiscal privileges of
members of diplomatic missions and consular offices under the general
rules and norms of international law or under the provisions of special
agreements.

             ARTICLE 26
          Assistance in Collection
  (1) Each of the Contracting States shall endeavor to collect on behalf
of the other Contracting State such taxes imposed by that other
Contracting State as will ensure that any exemption or reduced rate of tax
granted under this Convention by that other Contracting State shall not be
enjoyed by persons not entitled to such benefits.
  (2) In no case shall this article be construed so as to impose upon a
Contracting State the obligations to carry out measures at variance with
the laws or administrative practices of either Contracting State with
respect to the collection of its own taxes.

              ARTICLE 27
             Entry into Force
  This Convention shall be subject to ratification and instruments of
ratification shall be exchanged at Bucharest as soon as possible. It shall
enter into force 1-month after the date of exchange of the instruments of
ratification. The provisions shall for the first time have effect with
respect to income of calendar years or taxable years beginning (or in the
case of taxes payable at the source, payments made) on or after January 1,
1974.

             ARTICLE 28
             Termination
  (1) This Convention shall remain in force until terminated by one of
the Contracting States. Either Contracting State may terminate the
Convention at any time after 5 years from the date on which this
Convention enters into force provided that notice of termination has been
given through diplomatic channels at least 6-months prior to the end of
the calendar year. In such event, the Convention shall cease to have force
and effect as respects income of calendar years or taxable years beginning
(or, in the case of taxes payable at the source, payments made) on or
after January 1, next following the expiration of the 6-month period.
  (2) Notwithstanding the provisions of paragraph (1) and upon prior
notice to be given through diplomatic channels, the provisions of Article
17 (Social Security Payments) may be terminated by either Contracting
State at any time after this Convention enters into force.
  DONE at Washington, in duplicate, in the English and Romanian
languages, the two texts having equal authenticity, this fourth day of
December, 1973.

FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF THE
UNITED STATES OF AMERICA: SOCIALIST REPUBLIC OF ROMANIA
(s) George P. Schultz. (s) Manea Manescu

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