With regard to paragraph 2 (a) (iv) of article 11: 1. Whether the remuneration of employees of the Institute is exempted from the tax levied in France shall depend on the establishment by the Institute of an internal tax on such remuneration; 2. This exemption shall not apply to pensions and like income; 3. Salaries and emoluments may be taken into account for purposes of calculating the tax due on income from other sources.
Published as a UNESCO and WIPO document (vol. 19609). The signatures were affixed on separate copies of the Agreement (see " Note " above). In accordance with the provision of article 14 (3) of the Agreement in the text established by the Secretary-General and accepted by the signatory States, these signatures were considered, in the absence of notification to the contrary, as tantamount to signatures under paragraph 1 of the same article 14.
In accordance with a request made by the Governing Council of the Asia-Pacific Institute for Broadcasting Development the Secretary-General circulated on 13 June 1986 a proposed amended text of the Agreement (drawn up in Chinese, English, French and Russian) which was deemed adopted in the absence within 90 days of objections to the proposed amended text or to the amendment procedure thus adopted.
On 29 January 2001, the Government of China notified the Secretary-General of the following:
The People’s Republic of China confirmed that “in accordance with the declaration contained in the instrument of acceptance by China to the Amendments [of 21 July 1999], which was deposited with the Secretary-General on 10 April 2000, the Agreement as amended by the Amendments of 21 July 1999 is applicable to the Macao Special Administrative Region.”
In connection with "the question of imposition of taxes on the income earned by the French nationals and the permanent residents in France while working at AIDB, the Council noted the position that in view of the articles 12.2 (a) (ii) and (iv) of the Agreement establishing AIBD and the article V.1. (B) of the supplementary Agreement signed by AIBD and the Government of Malaysia, the French nationals and the permanent residents of France will enjoy tax free benefits on the emoluments earned while working at AIBD and further recognised the right of the Government of France to levy taxes on such incomes derived by the French nationals and permanent residents in France during their secondment to, or employment at the AIBDSZ".