稅收協定中常見片語含義（非專業術語）

1.hereof 本合同，本協定

2.in respect of 關於

3.Chapter 章

4. Article/Section/Clause 條

5.Sub-section/Sub-clause/paragraph 款

6.Item 項

7.sentence 句

8.prior to 在...之前

9.provisions 條款，規定

10.hereinafter referred to as party A 以下稱為甲方

11.a company incorporated and existing under the laws of (name of country)

一家依（國家名稱）法律正式組建並存續的公司

12.whereas=Recital 鑒於——鑒於條款

13.including, but not limited to 包括但不限於

14.and other purposes以及其他目的的（定於後置）

15.supplemental 補充

16.Now, therefore, in consideration of 鑒於

http://17.in consideration of the premises and the covenants herein contained

茲以上述各點和契約所載條款為約因

18.shall 應當

19.For purpose of 本協定中的

20.Any reference in this Agreement to 本協定中提及的

21.for convenience of reference僅供參考方便

22.Deemed to視為

23.Notwithstanding 雖然

http://24.in accordance with paragraph 2 按照第2款規定

25.by reason of 由於

26.Subject to the provisions of Articles 16, 18 and 19 除適用第十六條、第十八條和第十九條的規定以外

27.may 可以

28.Capital represented by 構成/代表...的財產

29.Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11,or paragraph 4 of Article 12 apply 除適用第九條第一款、第十一條第六款或第十二條第四款的規定外

30.be construed so as to 被理解為