1. Where a person believes that the actions of one or both of the contracting states result in or lead to an imposition that does not comply with the provisions of this Convention, he may, regardless of the remedies provided by the domestic law of those States, bring his case to the competent authority of the contracting state, to the residence of the latter or, if his case falls under Article 24. , paragraph 1, in the case of the State party of which he is a national. The case must not be brought in accordance with the provisions of the agreement within three years of the first notification of the measure leading to taxation. Two of them. All information received from a contracting state under paragraph 1 of this article is considered to be secret, such as information obtained under the state`s national law, and may only be disclosed to persons or authorities (including courts and administrative authorities) responsible for assessing, collecting, executing or prosecuting the way of appeals relating to the taxes 1 of this article. , or supervision of the above. These persons or authorities may only use the information for them You can disclose the information in the context of public court proceedings or in court decisions. Notwithstanding the above, information received from a State party may be used for other purposes if, in accordance with the law of both States, such information may be used for other purposes and the competent authority of the supplier state authorizes such use. (3) To the extent that the tax legislation of a contracting state provides, for a specified activity, that profits attributable to a stable establishment must be determined on the basis of a total profit, paragraph 2 does not obstruct the application of these provisions in its law, provided that the result is consistent with the principles set out in this article. Notwithstanding the other provisions of this agreement, a benefit under this agreement is not granted to a result property if, in light of all relevant facts and circumstances, it is reasonable to conclude that the granting of this benefit was one of the main purposes of an agreement or transaction that led directly or indirectly to that benefit.

, unless it is found that, in these circumstances, the granting of this benefit is consistent with the objective and purpose. relevant provisions of this agreement. „The determination of the place of effective management, the place of reception and these other relevant factors was made mandatory by mutual agreement; and to reach an agreement to avoid double taxation and prevent income tax evasion. 3. Notwithstanding paragraphs 1 and 2 of this article, the remuneration of a job on board a ship or aircraft of a company established in a state contracting in international traffic is taxable only in that contracting state. China`s Double Tax Evasion Agreements (DBAs) can be used to use lower tax rates while making outbound payments. However, the DTA benefits do not automatically apply to all. To apply for DBA benefits, the applicant must be established in a country with an effective DBA with China and the benefits applied must be eligible for an exemption or tax reduction under the DBA. Other terms and conditions of the DBA must also be met to determine whether the applicant is qualified and whether the benefits applied can be used. Since September 2018, China has signed 108 DBA countries or regions, including 102 contracts. The protocol replaces Article 2, paragraph 3 of the agreement, paragraph (a), with the term „China,“ the People`s Republic of China; when used in the geographical sense of the term, the entire territory of the People`s Republic of China, including its coastal sea, where Chinese tax laws apply, and any territory outside its coastal sea, where the People`s Republic of China has sovereign exploration rights for the exploitation of seabed resources and its exuberant groundwater resources. , in accordance with intergovernmental law; When a resident based in India receives