〈美國在台協會與北美事務協調委員會間特權、免稅暨豁免與協議〉◎雲程 / SW翻譯 20111118修訂

【Remark】在大家熱烈討論台北間「特權、免稅暨豁免之協議」，AIT有公開此協議原件但並無中文版。因此，我與網友SW合作翻譯。這是私人的翻譯版本，並非美國官方之譯本。This is our private translation and not an official USG translation.

Agreement on Privileges, Exemptions and Immunities between the American Institute in Taiwan and the Coordination Council for North American Affairs
1980.10.02

〈美國在台協會與北美事務協調委員會間特權、免稅暨豁免之協議〉◎雲程 / SW

Whereas the American Institute in Taiwan (AIT) has been incorporated in the District of Columbia as a private, non-governmental entity whose employees are private citizens, whereas the Coordination Council for North American Affairs (CCNAA) has been established in Taipei as an organization outside the governmental structure whose employees are non-active duty personnel, AIT and CCNAA (hereafter referred to as “the counterpart organizations” have reached the following agreement: 雲程 / SW鑒於美國在台協會已於華盛頓特區設立為非政府之民間實體，其僱員為民間身分之公民，又鑒於北美事務協調委員會已在台北設立一政府制度外之組織，其僱員為非現職公務人員，美國在台協會與北美事務協調委員會（以下簡稱為「「對等組織」」）達成以下協議：雲程 / SW【Article 1】The CCNAA may establish an office in the metropolitan area of the District of Columbia and branch offices in eight cities within the United States and such other additional localities as may be agreed upon between the counterpart organizations.  The Institute may establish an office in Taipei and a branch in Kaohsiung.  The Institute may operate a Chinese language school in Taipei, a trade center in Taipei and cultural centers in Taipei and Kaohsiung, each of which offices shall be considered an integral part of the Institute.
【第一條】雲程 / SW北美事務協調委員會得於華盛頓特區之城區設立辦公處所與在美利堅合眾國內八個城市與「對等組織」所同意之其餘地區建立分支處所。美國在台協會得在台北設立辦公處所與高雄設立分支處所。美國在台協會得在台北經營一中文學校、在台北設立一貿易中心並在台北與高雄設立文化中心，各辦公處所應視為在台協會整體之一部分。雲程 / SW

【Article 2】
(a)    Each counterpart organization shall undertake to ensure that the other counterpart organization and its personnel will receive all privileges, exemptions and immunities as set forth herein and to take all possible measures, as appropriate, to secure adequate protection of the other counterpart organization’s premises and personnel, so as to facilitate proper execution of that organization’s function.
【第二條】(a)    各「對等組織」應確保另一方之「對等組織」與其人員將享有以下所提及之特權、免稅與豁免，並盡一切適當的可能保護另一「對等組織」之不動產與人員，以便利此組織之正常運作。雲程 / SW雲程 / SW
(b)    No persons shall be entitled to the benefits of this agreement unless he or she (i) shall have been duty notified to and accepted by the receiving counterpart organization as a designated employee of the sending counterpart organization, or (ii) is a member of the family of one of the foregoing accepted designated employees.
(b)    除(i)收到通知且為接受方「對等組織」所同意之派遣方「對等組織」之委任僱員，或(ii)前述委任僱員之眷屬外，不得享有本協議之利益。雲程 / SW

(c)    The receiving counterpart organization shall facilitate issuance of identification cards to persons who are entitled to the benefits of this agreement.
(c)    接受方「對等組織」應協助簽發身分證明予享有本協議利益之人。

(d)    The sending counterpart organization shall notify the receiving counterpart organization of the termination of services or of the departure of any person entitled to the benefits of this agreement.
(d)    派遣方「對等組織」應通知接受方「對等組織」享有本協議利益之人之服務截止與離境。雲程 / SW雲程 / SW
(e)    Should the receiving counterpart organization determine that the continued presence of any person entitled to the benefits of this agreement is not desirable, it shall so inform the sending counterpart organization.  After such person shall have had a reasonable length of time to depart, to be determined by the receiving counterpart organization, he or she shall cease to be entitled to such benefits.
(e)    若接受方「對等組織」決定享有本協議利益之人之駐留不受歡迎，應通知派遣「對等組織」。在接受方「對等組織」決定此人所能享有的合理離境時間後，其應停止享有此等利益。雲程 / SW

(f)  No person shall, by reason of the provisions of this agreement, be considered as receiving any privileges or immunities other than such as are specifically set forth herein. 雲程 / SW
(f)    基於本協議之規定，任何人不得視為享有本協議所提及以外之任何特權或豁免。雲程 / SW

【Article 3】雲程 / SW Each counterpart organization shall facilitate the issuance of appropriate visas for staff members of the other organization and their family members.
【第三條】雲程 / SW各「對等組織」應協助簽發予另一方組織之幕僚與眷屬適當的簽證。

【Article 4】
(a)    The sending counterpart organization shall be free to communicate for all purposes related to the performance of its function and shall enjoy inviolability for all correspondence related to its functions.
第四條雲程 / SW
(a)    派遣方「對等組織」為行使其功能應享有所有自由通訊之權利，且應為執行其功能而享有所有通信不可受到侵犯之權利。雲程 / SW雲程 / SW
(b)    The bag carrying the correspondence referring to in the preceding paragraph and other articles related to the performance of the counterpart organization’s functions shall neither be opened nor detained.
(b)    有關前項與其於條款有關「對等組織」履行職責之郵袋不得被打開或留置。

(c)  The packages constituting such a bag must bear visible external marks of their character and may contain only documents or articles intended for the performance of the organization’s designated functions.
(c)    前述郵袋之包裝應於外部註記其性質之可見標示，且僅能包括履行組織既定功能之文件與文書。雲程 / SW
(d)    The designated carriers of such bags, who shall be provided with a document indicating their status and the number of packages constituting such bags, shall be protected in the performance of their functions.  The designated carrier shall enjoy personal inviolability and shall not be liable to any form of arrest or detention.
(d)    為履行其功能，攜帶前述得指明包裹地位與包裹包裝編號之信差應受到保護。

(e)  The sending counterpart organization may designate such carriers ad hoc.  In such cases the provisions of paragraph (d) of this Article shall apply, except that the privileges and immunities of ad hoc carriers shall cease when the bag in his charge shall have been delivered to the consignee.
(e)    派遣方「對等組織」得委託特別信差。此時，應適用本條(d)項所規定之特別信差之特權與豁免直到送抵收件人為止。雲程 / SW雲程 / SW
(f)    Bags carrying such correspondence and articles may be entrusted to the captain of a commercial aircraft scheduled to land at an authorized port-of-entry.  The captain shall be provided with a document indicating the number of packages constituting the bag, but the captain shall not be considered to be a designated carrier of such bags.  The sending counterpart organization may send one of its members to take possession of such a bag directly and freely from the captain of the aircraft.
(f)    攜帶通信與文書之郵袋得委託前往經授權之入境機場之民航班機機長為之。須備妥指明郵袋內小包數量之文件，交予機長，但此機長不得視為受委託之郵袋信差。派遣方「對等組織」得派遣其成員直接且自由的從飛機機長簽收前述郵袋。雲程 / SW

【Article 5】
(a)    The wages, fees or salaries of the designated employee of a sending counterpart organization, except nationals and permanent residents of the jurisdiction in which the receiving counterpart organization is located, to the extent such wages, fees or salaries are received in connection with the performance of authorized functions, shall be exempt from taxation imposed by the central or local authorities of the jurisdiction in which the receiving counterpart organization is located.
【第五條】雲程 / SW
(a)    派遣方「對等組織」僱員之工資、費用或薪給，除其為接受方「對等組織」所在地管轄範圍內之國民與永久住民外，此工資、費用或薪給與履行其授權功能相關者，應免於接受方對等當局所在地管轄範圍之中央或地方當局之稅捐。雲程 / SW雲程 / SW
(b)    Wages, salaries and fees paid by the sending counterpart organization to its designated employees, except nationals and permanent residents of the jurisdiction in which the receiving counterpart organization is located, shall not be subject to withholding for purposes of taxation by the central or local authorities of the jurisdiction in which the receiving counterpart organization is located.  The sending counterpart organization and its officers and employees, other than nationals of its jurisdiction in which the receiving counterpart organization is located, shall be exempt from making contributions for unemployment or similar insurance, social security, or other programs adopted by the central or local authorities of the jurisdiction in which the receiving counterpart organization is located.
(b)    由派遣方「對等組織」所給付其聘僱人員之工資、費用或薪給，除其為接受方「對等組織」所在地管轄範圍內之國民與永久住民外，接受方對等當局所在地管轄範圍之中央或地方當局不得以稅捐為由予以扣留。派遣方「對等組織」與其幹部與僱員，除其為接受方「對等組織」所在地管轄範圍內之國民與永久住民外，應免除失業或類似保險、社會保障或其他由接受方「對等組織」所在地管轄範圍之中央或地方當局所採行之政策之分攤稅額。雲程 / SW

(c)    The property and assets of the sending counterpart organization, and any successor organization thereto, wherever located and by whomsoever held, shall be immune from forced entry, search, attachment, exclusion, requisition, expropriation or any other form of seizure or confiscation, unless such immunity be expressly waived.  The archives and documents of the sending counterpart organization shall be inviolable at all times and wherever they may be.
(c)    派遣方「對等組織」以及其後繼組織之財產或房產，無論其坐落何處且為何人所掌有，應豁免於強制入侵、搜索、扣押、驅逐、徵收、沒入或其他形式之沒收或徵用，除非明示放棄此豁免權利。派遣方「對等組織」之檔案與文件無論何時何地皆不得受到侵犯。雲程 / SW雲程 / SW
(d)    Real property used for the performance of the sending counterpart organization’s authorized functions and for which the sending counterpart organization would be liable for payment of taxes shall be exempt from central and local taxation of the jurisdiction in which the receiving counterpart organization is located.  The property, income, operations, and other transactions of the sending counterpart organization shall be exempt from taxation by the central and local authorities of the jurisdiction in which the receiving counterpart organization is located.  The exemptions provided in this Article, however, shall not apply to any property which is not used for the purpose of the sending counterpart organization or successor organization.
(d)    為履行派遣方「對等組織」授權功能且為派遣方「對等組織」可能支付賦稅之不動產，應免除接受方對等當局所在地管轄範圍之中央或地方當局之稅捐。派遣方「對等組織」之財產、收入、作業費與其他交易，應免除接受方對等當局所在地管轄範圍之中央或地方當局之稅捐。但本條之免稅，不應適用於未被派遣方「對等組織」或其後繼組織業務所使用之範圍。雲程 / SW

(e)    Designated employees of each sending counterpart organization shall be immune from suit and legal processes relating to acts performed by them within the scope of their authorized functions, unless such immunity be specifically waived by the sending counterpart organization.
(e)    各派遣方「對等組織」之聘僱人員，應免於因其履行所授權之功能而被控告或法律訴訟，除非此豁免被派遣「對等組織」所特別指明放棄。雲程 / SW雲程 / SW
(f)  The receiving counterpart organization shall undertake to ensure that the designated employees of the sending counterpart organization shall be exempt from payment of the central and local sales taxes, except those normally included in the price of goods and services.  This exemptions shall not, however, extend to charges for specific services rendered.
(f)    接受方「對等組織」應盡可能確保派遣方「對等組織」之聘僱人員免於中央與地方之銷貨稅捐，除非其通常內含於貨品或服務之價格內。但此免稅不應延伸至個別要求之服務。

(g)    The designated employee of the primary office of a sending counterpart organization, except persons who are nationals or permanent residents of the jurisdiction in which the receiving counterpart organization is located, shall be exempt from all taxes and dues imposed by central and local authorities of the jurisdiction in which the receiving counterpart organization is located in connection with the ownership or operation of a motor vehicle.  The receiving counterpart organization shall undertake to ensure that these employees shall also be exempt from payment to central exercised taxes on gasoline, diesel fuel and lubricating oil.
(g)    派遣方「對等組織」主要辦公處所之聘僱人員，除其為接受方「對等組織」所在地管轄範圍內之國民與永久住民外，應免除接受方對等當局所在地管轄範圍之中央或地方當局，就有關擁有或駕駛之車輛之稅捐。接受方「對等組織」應確保免除派遣方僱員之中央所課徵之汽油、柴油與潤滑油稅捐。雲程 / SW雲程 / SW
(h)    A sending counterpart organization and its designated employees and their families, except nationals or permanent residents of the jurisdiction in which the receiving counterpart organization is located, shall be entitled, insofar as customs duties, customs clearance and internal revenue taxes imposed by reason of importation of baggage and effects, as well as laws regulating entry into and departure from the jurisdiction in which the receiving counterpart organization is located, alien registration and fingerprinting, and registration of foreign agents are concerned, to the privileges, exemptions and immunities equivalent to those accorded under similar circumstances in the United States to public international organizations, their officers and employees as well as members of their families.
(h)    派遣方「對等組織」與聘僱人員及其眷屬，除其為接受方「對等組織」所在地管轄範圍內之國民與永久住民外，因行李與財產之入境或因進出接受方「對等組織」所在地管轄範圍之法律所規定之關稅、清關與境內所得稅，外國人登記和指紋採證，以及外國機構登記等方面，應享有相當於美國授予國際公組織之特權、免稅與豁免。雲程 / SW雲程 / SW
(i)     With respect to the treatment of authorized communications and imposition of taxes for authorized communications, a sending counterpart organization shall be entitled to privileges, exemptions and immunities equivalent to those accorded to a public international organization in the United States.
(i)     有關授權通訊處置及徵收授權通訊稅賦，派遣方「對等組織」應享有相當於授予國際公組織在美國所享有之特權、免稅與豁免。

【Article 6】
(a)    Each counterpart organization shall possess the capacity:

(i)     to contract;
(ii)    to acquire and dispose of real and personal property, and;
(iii)   to institute legal proceedings.

【第六條】
(a)  各「對等組織」應擁有以下能力雲程 / SW

(i)     簽署契約雲程 / SW(ii)    取得或處分不動產或個人財產，以及雲程 / SW(iii)   法院訴訟雲程 / SW

(b)    In order that it may effectively perform its functions, each sending counterpart organization shall enjoy in the territory in which the receiving counterpart organization is located, immunity from suit legal processes equivalent to those enjoyed by public international organizations in the United State.
(b)  為有效行使其功能，各派遣「對等組織」應享有接受方「對等組織」所在地在美國國內如國際公組織所享有之法律訴訟程序豁免。雲程 / SW

【Article 7】This Agreement may be modified at any time by mutual consent.
【第七條】雲程 / SW雙方同意下得隨時修訂本協議。雲程 / SW雲程 / SW【Article 8】
This Agreement is effective on the date of signature and will remain in effect indefinitely.  It may, however, be terminated by either party upon one year’s prior written notice to the other party or, otherwise, by mutual agreement.
【第八條】本協議自簽署日生效並永久有效。但協議得經由任一方在年前通知另一方或在雙方同意下終止。

IN WITNESS WHEREOF the undersigned duly authorized for this purpose, have signed this Agreement.

Done at Washington, D. C., on this second day of October, 1980.
由雙方授權人員簽署本協議以昭信守。雲程 / SW雲程 / SW簽署於1980年10月2日華盛頓特區。雲程 / SW
For American Institute in Taiwan: 美國在台協會雲程 / SW丁大衛David DeanFor the Coordination Council for North American Affairs: 北美事務協調委員會雲程夏功權Konsin Shah

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