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中华人民共和国和德意志联邦共和国,愿意为促进相互的经济关系,对所得和财产避免双重征税和防止偷漏税,经两国政府代表友好协商,达成协议如下:第一条人的范围本协定适用于缔约国一方或者为双方居民的人。
The People’s Republic of China and the Federal Republic of Germany are willing to reach an agreement on the promotion of mutual economic relations, the avoidance of double taxation on income and property and the prevention of tax evasion by the friendly consultations between the two governments, as follows: Article 1 Scope of Persons This agreement shall apply A resident of one or both of the Contracting States.