---

---

澳 門 特 別 行 政 區

行政長官辦公室

---

第26/2013號行政長官公告

行政長官根據澳門特別行政區第3/1999號法律第六條第一款的規定，命令公佈二零一三年五月三十日在中國北京簽署的《中華人民共和國澳門特別行政區政府與馬爾他政府關於稅收信息交換的協定》的正式中文文本、葡文文本及英文文本。

二零一三年七月四日發佈。

行政長官 崔世安

---

中華人民共和國澳門特別行政區政府

與

馬爾他政府

關於稅收信息交換的協定

中華人民共和國澳門特別行政區政府

與

馬爾他政府

願意促進稅收信息交換，同意締結協定如下：

第一條

協定標的及範圍

締約雙方的主管當局應當就本協定所含稅種相關締約雙方內部法的管理和執行，通過交換與之具有可預見相關性的信息相互提供協助。該信息應包括與這些稅收的確定、核定與徵收，稅收主張的追索與執行，或稅收事項的調查或起訴具有可預見相關性的信息。信息應根據本協定的規定進行交換，並按第八條規定的方式保密。被請求方對確保人的權利和保障措施的法律或行政慣例在無不適當地阻止或延遲有效的信息交換的範圍內維持其適用性。

第二條

管轄權

被請求方沒有義務提供不歸其當局所擁有，或者不由其管轄範圍內的人掌握或控制的信息。

第三條

稅種範圍

一、本協定適用的稅種是締約雙方徵收的所有稅種。

二、本協定亦適用於任何在協定簽署日之後附加或替代現行稅種而開徵任何相同或任何實質相似的稅種。締約雙方主管當局應將本協定所含稅收及相關信息收集措施的任何實質改變相互通知對方。

第四條

定義

一、為著本協定的目的，除另有界定外：

（一）“締約方”按照上下文是指澳門或馬爾他；

（二）“澳門”是指中華人民共和國澳門特別行政區；用於地理概念時，是指澳門半島、氹仔島及路環島；

（三）“馬爾他”一語用於地理概念時，是指馬爾他島、戈佐島和其他馬爾他群島的島嶼，包括其領水，以及根據國際法和馬爾他有關大陸架的法律，已經或以後可能標明的馬爾他對海底、底土及其自然資源行使其權利的馬爾他領海以外區域；

（四）“主管當局”：

1. 在澳門，是指行政長官或其授權代表；和

2. 在馬爾他，是指主管財政的部長或其授權代表；

（五）“人”是指包括個人、公司及任何其他團體；

（六）“公司”是指任何法人團體或者在稅收上視同法人團體的任何實體；

（七）“上市公司”是指其主要股票在認可的證券交易所上市，且上市股票可以由公眾買賣的任何公司。股票可以“由公眾”買賣是指股票的買賣不明示或暗示地限於部分投資者；

（八）“主要股票”是指代表公司多數選舉權和價值的股票；

（九）“認可的證券交易所”是指締約雙方主管當局共同商定的任何證券交易所；

（十）“集合投資基金或計劃”是指任何集合投資工具，不論法律形式如何。“開放式集合投資基金或計劃”是指任何集合投資基金或計劃，其基金或計劃的單位、股份或其他權益可由公眾購買、銷售或贖回，且基金或計劃的單位、股份或其他權益可以“由公眾”購買、銷售或贖回的，不明示或暗示地限於部分投資者；

（十一）“稅收”是指本協定適用的任何稅收；

（十二）“申請方”是指請求信息的一方；

（十三）“被請求方”是指被請求提供信息的一方；

（十四）“信息收集措施”是指使締約一方能夠獲取和提供所請求信息的法律、行政或司法程序；

（十五）“信息”是指任何形式的事實、聲明或記錄。

二、締約一方在實施本協定的任何時候，對於本協定未定義的術語，除上下文另有要求外，應當具有當時該締約方法律所規定的含義。該締約方適用稅法的定義優先於其他法律對該術語的定義。

第五條

專項信息交換

一、被請求方主管當局經請求後，應當提供為第一條所述目的之信息。被調查的行為如果發生在被請求方，無論根據被請求方法律是否構成犯罪，均應交換信息。

二、如果被請求方主管當局掌握的信息不足以使其遵從信息請求，該一方應採用所有相關的信息收集措施向申請方提供所請求的信息，即使被請求方可能並不因其自身稅收目的而需要該信息。

三、如果申請方主管當局提出特別要求，被請求方主管當局應根據本條規定，在其內部法允許的範圍內，以證人的證言和經鑑證的原始記錄複製件的形式提供信息。

四、為本協定第一條指定之目的，締約各方應確保其主管當局有權依據請求獲取並提供：

（一）銀行、其他金融機構以及任何人以代理或受託人身份，包括被指定人和受託人掌握的信息；

（二）有關公司、合夥人、信託、基金會、“公營造物法人”以及其他人的所有權信息，包括根據第二條的限定，在同一所有權鏈條上一切人的所有權信息；信託公司委託人、受託人以及受益人的信息；基金會創立人、基金理事會成員以及受益人的信息。再者，本協定的締約雙方沒有獲取或提供與上市公司或開放式集合投資基金或計劃的所有權有關的信息的義務，除非此類信息的獲取不造成不適當的困難。

五、根據本協定作出請求時，申請方主管當局須向被請求方主管當局提供下列信息，顯示信息對請求的可預見相關性：

（一）被檢查或被調查人的身份；

（二）有關所請求信息的期間；

（三）聲明所尋求的信息，包括申請方希望從被請求方收到的信息的性質和形式；

（四）所尋求信息的稅收目的；

（五）就本款（一）項所確定的人，相信所請求的信息對申請方稅法的管理和執行是可預見相關的理由；

（六）認為所請求的信息存在於被請求方或被其管轄範圍內的人所掌握或控制的理由；

（七）盡可能地列出被認為掌握所請求信息的任何人的姓名和地址；

（八）聲明請求是符合申請方的法律和行政慣例，且如果所請求信息存在於申請方管轄範圍內，那麼申請方主管當局可以根據申請方法律或正常行政渠道獲取該信息，且信息的請求是符合本協定的；

（九）聲明申請方已窮盡其管轄範圍內除可能導致不適當困難外的獲取信息的一切方法。

六、被請求方主管當局應盡快向申請方提供所請求的信息。為保證盡快回覆，被請求方主管當局應：

（一）以書面形式向申請方主管當局確認收到請求，並應在收到請求後60日內將請求中任何不足部分通知申請方主管當局；

（二）如果被請求方主管當局在收到請求後90日內不能獲取並提供信息，包括被請求方遇到提供信息的障礙，或者拒絕提供有關信息，被請求方應立即通知申請方，就不能提供信息的原因、障礙的性質或拒絕的原因作出說明。

第六條

境外稅務檢查

一、締約一方根據其內部法的要求，在獲得當事人書面同意，可容許締約另一方的代表進入首述方管轄範圍會見個人和檢查有關記錄。次述方主管當局應通知首述方主管當局，其與有關個人會見的時間和地點。

二、應締約一方主管當局的請求，締約另一方主管當局可以容許首述方主管當局的代表出現在次述方的稅務檢查的適當部分的現場。

三、如果同意第二款所提及的請求，實施檢查的締約一方主管當局應當盡快通知締約另一方主管當局檢查的時間與地點、被選定實施檢查的當局或官員，以及首述方對實施檢查所要求的程序和條件。所有有關實施檢查的決定應當由實施檢查的一方作出。

第七條

拒絕請求的可能

一、申請方不能根據本身法律為管理或執行其稅法的目的取得所請求的信息，則被請求方不得被要求取得或提供該信息。被請求方主管當局因請求不符合本協定可拒絕協助。

二、本協定的規定不應給締約一方施加任何提供可能導致泄漏貿易、經營、工業、商業、專業秘密或貿易過程信息的義務。儘管如此，第五條第四款所提及的信息類型不應僅因符合該條款的準則而被視為上述秘密或貿易過程。

三、本協定的規定不應給締約一方施加獲取或提供可能導致泄漏委託人、律師或其他承認的法律代表間如下保密溝通的信息的義務：

（一）為尋求或提供法律建議目的進行的溝通；或

（二）為用於正在進行的或將進行的法律訴訟程序目的進行的溝通；

四、如果披露的信息會違反公共政策（公共秩序），被請求方可以拒絕請求。

五、信息請求不應因對此請求涉及的稅收主張引發爭議為由而被拒絕。

六、如果申請方請求的信息用於實施或執行其稅法或任何相關規定，並因此構成對被請求方居民或國民相對於申請方居民或國民在相同條件下的歧視，則被請求方可以拒絕該信息請求。

第八條

保密

根據本協定締約一方收到的信息應作密件處理，並應僅披露與締約方徵稅有關的核定、徵收、執行、起訴或裁決上訴的締約一方管轄範圍內的人員或當局（包括法院和行政機構）。上述人員或當局應僅為上述目的使用該信息，但可以在公開法庭的訴訟程序或司法判決中披露有關信息。除有被請求方的主管當局的書面明確許可外，有關信息不可以披露給任何其他人、實體、當局或任何其他管轄區。

第九條

費用

提供協助所發生的費用負擔應當由締約雙方主管當局協商確定。

第十條

實施立法

為遵守和落實本協定條款，締約雙方應制定必要的法律。

第十一條

相互協商程序

一、當締約雙方對本協定的執行或解釋遇到困難或疑問時，締約雙方主管當局應盡力通過相互協商解決問題。

二、除第一款所指的協商外，締約雙方主管當局可以就本協定第五和第六條的執行程序共同商定。

三、為本條規定達成協定的目的，締約雙方主管當局可以直接相互溝通。

第十二條

生效

一、任一締約方在完成使本協定生效的本身法律程序後，應書面通知對方。

二、本協定在收到最後的通知之第三十日後生效，並隨即有效對在本協定生效翌年一月一日開始或之後的稅務期間，或當沒有稅務期間時，在本協定生效翌年一月一日開始或之後產生的所有徵稅。

第十三條

終止

一、在締約一方終止本協定前，本協定長期有效。任一締約方可以書面通知締約另一方終止本協定。在這種情況下，本協定自締約另一方收到終止通知之日起6個月後的次月第一天停止有效。

二、倘若終止，締約雙方根據本協定取得的任何信息仍負有第八條所規定的義務。

締約雙方授權代表在本協定上簽字為證。

本協定於二零一三年五月三十日在北京簽訂，一式兩份，每份都用中文、葡萄牙文和英文寫成，各文本具有同等效力。

如在解釋上遇有分歧，應以英文本為準。

---

AGREEMENT BETWEEN THE GOVERNMENT OF THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF MALTA CONCERNING THE EXCHANGE OF INFORMATION ON TAX MATTERS

THE GOVERNMENT OF THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF MALTA,

DESIRING to facilitate the exchange of information with respect to taxes, have agreed as follows:

Article 1

Object and scope of the agreement

The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the internal laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.

Article 2

Jurisdiction

A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its jurisdiction.

Article 3

Taxes covered

1. The taxes which are the subject of this Agreement are taxes of every kind and description imposed in the Contracting Parties.

2. This Agreement shall also apply to any identical or any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.

Article 4

Definitions

1. For the purposes of this Agreement, unless otherwise defined:

a) the term “Contracting Party” means Macao or Malta as the context requires;

b) the term “Macao” means the Macao Special Administrative Region of the People’s Republic of China; used in a geographical sense, it means the peninsula of Macao and the islands of Taipa and Coloane;

c) the term «Malta», when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago including the territorial waters thereof, and any area outside the territorial sea of Malta which, in accordance with international law, has been or may hereafter be designated, under the law of Malta concerning the Continental Shelf, as an area within which the rights of Malta with respect to the seabed and sub-soil and their natural resources may be exercised;

d) the term “competent authority” means:

(i) in Macao, the Chief Executive or his authorised representative; and

(ii) in Malta, the Minister responsible for finance or his authorised representative;

e) the term “person” includes an individual, a company and any other body of persons;

f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;

g) the term “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;

h) the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company;

i) the term “recognised stock exchange” means any stock exchange agreed upon by the competent authorities of the Contracting Parties;

j) the term “collective investment fund or scheme” means any pooled investment vehicle, irrespective of legal form. The term “public collective investment fund or scheme” means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed “by the public” if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;

k) the term “tax” means any tax to which the Agreement applies;

l) the term “applicant Party” means the Contracting Party requesting information;

m) the term “requested Party” means the Contracting Party requested to provide information;

n) the term “information gathering measures” means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;

o) the term “information” means any fact, statement or record in any form whatever.

2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.

Article 5

Exchange of Information Upon Request

1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party.

2. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes.

3. If specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its internal laws, in the form of depositions of witnesses and authenticated copies of original records.

4. Each Contracting Party shall ensure that its competent authorities for the purposes specified in Article 1 of the Agreement, have the authority to obtain and provide upon request:

a) information held by banks, other financial institutions, and any person acting in an agency or fiduciary capacity including nominees and trustees;

b) information regarding the ownership of companies, partnerships, trusts, foundations, “Anstalten” and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on settlors, trustees and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and beneficiaries. Further, this Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties.

5. The competent authority of the applicant Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request:

a) the identity of the person under examination or investigation;

b) period of time with respect to which the information is requested;

c) a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party;

d) the tax purpose for which the information is sought;

e) the reasons for believing that the information requested is foreseeably relevant to the administration and enforcement of the tax law of the applicant Party, with respect to the person identified in subparagraph a) of this paragraph;

f) grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party;

g) to the extent known, the name and address of any person believed to be in possession of the requested information;

h) a statement that the request is in conformity with the law and administrative practices of the applicant Party, that if the requested information was within the jurisdiction of the applicant Party then the competent authority of the applicant Party would be able to obtain the information under the laws of the applicant Party or in the normal course of administrative practice and that it is in conformity with this Agreement;

i) a statement that the applicant Party has pursued all means available in its own jurisdiction to obtain the information, except those that would give rise to disproportionate difficulties.

6. The competent authority of the requested Party shall forward the requested information as promptly as possible to the applicant Party. To ensure a prompt response, the competent authority of the requested Party shall:

a) Confirm receipt of a request in writing to the competent authority of the applicant Party and shall notify the competent authority of the applicant Party of deficiencies in the request, if any, within 60 days of the receipt of the request.

b) If the competent authority of the requested Party has been unable to obtain and provide the information within 90 days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the applicant Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal.

Article 6

Tax Examinations Abroad

1. A Contracting Party may, in accordance with its internal laws, allow representatives of the competent authority of the other Contracting Party to enter the jurisdiction of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned.

2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party.

3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the first--mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Article 7

Possibility of Declining a Request

1. The requested Party shall not be required to obtain or provide information that the applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement.

2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.

3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are:

a) produced for the purposes of seeking or providing legal advice; or

b) produced for the purposes of use in existing or contemplated legal proceedings.

4. The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public).

5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.

6. The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a resident or a national of the requested Party as compared with a resident or a national of the applicant Party in the same circumstances.

Article 8

Confidentiality

Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes imposed by a Contracting Party. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.

Article 9

Costs

Incidence of costs incurred in providing assistance shall be agreed by the competent authorities of the Contracting Parties.

Article 10

Implementation Legislation

The Contracting Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this Agreement.

Article 11

Mutual agreement procedure

1. Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall endeavour to resolve the matter by mutual agreement.

2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5 and 6.

3. The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.

Article 12

Entry into Force

1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Agreement.

2. The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect for taxable periods beginning on or after the first day of January of the year next following the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after the first day of January of the year next following the date on which the Agreement enters into force.

Article 13

Termination

1. This Agreement shall remain in force until terminated by a Contracting Party. Either Contracting Party may terminate the Agreement by giving written notice of termination to the other Contracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of termination by the other Contracting Party.

2. In the event of termination, both Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under the Agreement.

In witness whereof the undersigned being duly authorised thereto have signed the Agreement.

Done at Beijing this 30 day of May 2013, in duplicate in the Chinese, Portuguese and English languages, all texts being equally authentic. In case of any divergence, the English text shall prevail.