(1)4)
زعم (2)
ARTICLE 15
A shipping enterprise or company which has its central management and
control in the United Kingdom,and does not carry on its business through a branch or agency in the People's Republic of China, shall not be charged or pay in the People's Republic of China taxes in connection with its
activity in carrying out the sea transport from, and delivery to, the
quayside of cargoes and passengers; provided that such a shipping enter-
prise or company shall not be deemed for the purpose of this Article to
carry on its business through a branch or agency in the People's Republic
of China merely because it carries on business there through a broker or
general agent acting in the ordinary course of his business.
A shipping enterprise or company which has its central management and control
in the People's Republic of China and does not carry on its business
through a branch or agency in the United Kingdom shall not be charged or
pay in the United Kingdom taxes in connection with its activity in carrying
out the sea transport from, and delivery to, the quayside of cargoes
and passengers; provided that such a shipping enterprise or company shall
not be deemed for the purpose of this Article to carry on its business
through a branch or agency in the United Kingdom because it carries on
business there through a broker or general agent acting in the ordinary
course of his business.
(3) {
The provisions of this Article shall not apply if either of the Contracting
Parties substantially alters its laws relating to the taxation of shipping
enterprises or companies. The Parties shall notify each other of any
such substantial alteration which has been made in their respective
taxation laws.