TNAG-0319-FCO40-355-Legislation-for-immigration-and-deportation-in-Hong-Kong-1971 — Page 31

(6) In all matters referred to in this Article, the treatment accorded by one Contracting Party to nationals and companies of the other shall not be less favourable than that accorded to the nationals and companies of any other foreign country.

(7) The provisions of paragraph (6) of this Article shall not apply to special tax advantages accorded in any territory of either Contracting Party solely by virtue of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with any other foreign country.

(8) The term kind.

taxation" as used in this Article means taxes of every

ARTICLE 9

The dwellings, offices, warehouses, factories, shops and all other premises owned, leased or occupied by nationals and companies of one Contracting Party in any territory of the other shall be respected. Except under the conditions and with the formalities prescribed by law and applicable to nationals and companies of the latter Contracting Party, such premises shall not be entered or searched, nor shall the contents thereof be seized, examined or inspected.

ARTICLE 10

(1) The nationals and companies of one Contracting Party shall be permitted in any territory of the other to acquire property, movable or immovable, or any interest therein on the same conditions as are applicable to the nationals and companies of any other foreign country.

(2) The nationals and companies of one Contracting Party shall be permitted in any territory of the other to own and to dispose of property, movable or immovable, or any interest therein on the same conditions as are applicable to the nationals and companies of the latter Contracting Party or of any other foreign country.

(3) The nationals and companies of one Contracting Party shall be permitted-

(a) to remove their movable property, and

(b) to transfer the proceeds of the sale of any property, movable or

immovable, or of any interest therein, belonging to them

from any territory of the other subject to conditions or restrictions not other or more onerous than those applicable to the nationals and companies of the latter Contracting Party or of any other foreign country.

(4) The provisions of paragraph (2) of this Article relative to the grant of national treatment shall not be construed as extending to the conditions of registration of aircraft in the national register of any territory of either Contracting Party.

(5) Nothing in this Article shall be construed so as to prevent a Contracting Party from restricting in any territory the acquisition, ownership, or disposal of ships or of any interest in ships.