中英税收协定①是中国早期对外签订的税收协定之一。不少人反映,对有些条文的适用和理解存有困惑,好在通过1990年中英双方磋商和1996年双方签订协议书,使这些存在的问题逐渐得到了明确。对为同一工程项目或相关联的工程项目提供劳务(包括咨询劳务),一般都限于在任何12个月中连 The Sino-British tax treaty (1) is one of the tax treaties signed by China earlier. Many people have expressed some confusion over the application and understanding of some of the provisions. Fortunately, these problems were gradually clarified through the negotiation between China and Britain in 1990 and the signing of the agreement by both parties in 1996. The provision of labor services (including consultancy services) for the same project or associated project is generally limited to any