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                中華人民共和國政府和美利堅合眾國政府關於對所得避免雙重征稅和防止偷漏稅的協定


                AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME


                中華人民共和國政府和美利堅合眾國政府關於對所得避免雙重征稅和防止偷漏稅的協定的議定書


                PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME


                中華人民共和國政府和美利堅合眾國政府對1984年4月30日簽訂的關於對所得避免雙重征稅和防止偷漏稅的協定的議定書第七款解釋的議定書


                PROTOCOL CONCERNING THE INTERPRETATION OF PARAGRAPH 7 OF THE PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED AT BEIJING ON APRIL 30, 1984


                中華人民共和國政府和美利堅合眾國政府關於對所得避免雙重征稅和防止偷漏稅的協定的換文


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                關於《中華人民共和國政府和美利堅合眾國政府關於對所得避免雙重征稅和防止偷漏稅的協定》第19條相關解釋的主管當局協議

                COMPETENT AUTHORITY AGREEMENT REGARDING THE INTERPRETATION OF ARTICLE 19 OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

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