序文
本条約の意義を理解するためにまず必要となることは、香港が中華人民共和国（以下「中国」と言います。）とは異なる税制度が適用されている地域であることを理解することである。
香港は世界でも最もシンプルな低課税率の税制地域として傑出している。香港での主要な税金には、利益、収入及び資産への課税が含まれる。
スペインは、1992年に中国と二重課税回避条約を締結している。しかしながら、香港が中国へ返還された際に当該条約の内容として香港が含まれなかったため、タックス・ヘイブンの懸念を払拭するために新たな条約の締結が必要とされていた。
そして、2011年6月10日、スペイン及び香港特別行政区との間で二重課税回避条約の締結がされた。
CONSEQUENCES
When said Agreement enters into force, Hong Kong shall cease to be considered a tax haven by the Spanish Tax Authorities.
This Agreement has two fundamental objectives, first of all the exchange of fiscal information between the two members, and secondly, to prevent income subject to taxation in one of the member states from being taxed again in the other member state.
Thus:
A.- A company resident in Spain shall only pay tax in Hong Kong on profits obtained in this region when they are derived from a permanent establishment situated there, otherwise the company resident in Spain shall pay tax in Spain. In the first case, profits generated by the permanent establishment in the state of residence of the latter shall be taxed.
B.- This is an advantage for Spanish companies who wish to enter China via Hong Kong, given that companies resident in Hong Kong enjoy a favourable position for operating in China.
C.- The dividends distributed by Spanish companies to partners / shareholders resident in Hong Kong (and vice versa) shall only be taxed in the country of residence of the partner / shareholder. For partners / shareholders resident in Hong Kong, with participations / shares in Spanish companies, this shall mean lower taxation and therefore attract investment coming from said region.
ENTRY INTO FORCE
The entry into force of this Agreement is made up of several stages. The first is the internal passing thereof by each member. On 14th April 2012, the Agreement was published in the Official State Gazette (of Spain), a sign that it has already been passed by each of the members.
The Agreement shall enter into force within three months following the publication in the Official State Gazette. However, the section following the provisions of the Agreement establishes that it shall come into effect in any fiscal year starting after the 1st April of the subsequent year, or as from the 1st April of the calendar year subsequent to the entry into force of the Agreement. Therefore, the majority of the provisions shall come into effect as from 1st April 2014.
より詳細な情報につきましては、下記までご連絡ください。
イスマエル・ペラルタ・バルディビエソ: ipv@vila.es
大友 美加: otomo@vila.es
2012年4月27日
