《亞洲基礎設施投資銀行協定》全文（雙語）

第四十八條 資產免受限制
Article 48 Freedom of Assets from Restrictions

在有效實施銀行宗旨和職能所需范圍內，并在遵照本協定規定的情況下，銀行的一切財產和資產不受任何性質的限制、管理、管制和延緩償付的約束。
To the extent necessary to carry out the purpose and functions of the Bank effectively, and subject to the provisions of this Agreement, all property and assets of the Bank shall be free from restrictions, regulations, controls and moratoria of any nature.

第四十九條 通訊特權
Article 49 Privilege for Communications

成員給予銀行的官方通訊待遇，應與其給予其他成員的官方通訊待遇相同。
Official communications of the Bank shall be accorded by each member the same treatment that it accords to the official communications of any other member.

第五十條 銀行高級職員和普通職員的豁免與特權
Article 50 Immunities and Privileges of Officers and Employees

銀行的全體理事、董事、副理事、副董事、行長、副行長及高級職員和普通職員，包括為銀行履行職能或提供服務的專家和咨詢顧問，應享有以下豁免和特權：
All Governors, Directors, Alternates, the President, Vice-Presidents and other officers and employees of the Bank, including experts and consultants performing missions or services for the Bank:

（一）對于其以公務身份從事的行為應享有法律程序的豁免，除非銀行主動放棄此項豁免，且其持有的官方文件、文檔和記錄不可侵犯；
(i) shall be immune from legal process with respect to acts performed by them in their official capacity, except when the Bank waives the immunity and shall enjoy inviolability of all their official papers, documents and records;

（二）若其不是所在國公民或國民，則其在入境限制、外國人登記要求和國民服役方面享有豁免權，并在外匯管制方面享有該成員給予其他成員同等級別的代表、官員和職員的同樣的便利；
(ii) where they are not local citizens or nationals, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations, and the same facilities as regards exchange regulations, as are accorded by members to the representatives, officials and employees of comparable rank of other members; and

（三）在差旅期間享受的便利應與該成員給予其他成員同等級別的代表、官員和職員的待遇相同。
(iii) shall be granted the same treatment in respect of travelling facilities as is accorded by members to representatives, officials and employees of comparable rank of other members.

第五十一條 稅收免除
Article 51 Exemption from Taxation

一、銀行及其根據本協定擁有的資產、財產、收益、業務和交易，應免除一切稅收和關稅，并應免除銀行繳納、代扣代繳或征收任何稅收或關稅的義務。
1. The Bank, its assets, property, income and its operations and transactions pursuant to this Agreement, shall be exempt from all taxation and from all customs duties. The Bank shall also be exempt from any obligation for the payment, withholding or collection of any tax or duty.

二、對銀行給付董事、副董事、行長、副行長以及其他高級職員和普通職員，包括為銀行履行職能或提供服務的專家和咨詢顧問的薪資、報酬和費用不予征稅。除非成員在遞交批準書、接受書或核準書時，聲明該成員及其行政部門對銀行向該成員公民或國民支付的薪資和報酬保留征稅的權利。
2. No tax of any kind shall be levied on or in respect of salaries, emoluments and expenses, as the case may be, paid by the Bank to Directors, Alternate Directors, the President, Vice-Presidents and other officers or employees of the Bank, including experts and consultants performing missions or services for the Bank, except where a member deposits with its instrument of ratification, acceptance, or approval a declaration that such member retains for itself and its political subdivisions the right to tax salaries, and emoluments , as the case may be, paid by the Bank to citizens or nationals of such member.

三、對于銀行發行的任何債券或證券，包括與此有關的紅利和利息，不論由何人持有，均不得因下列原因而征收任何種類的稅收：
3. No tax of any kind shall be levied on any obligation or security issued by the Bank, including any dividend or interest thereon, by whomsoever held:

（一）僅因為此類債券或證券是由銀行發行而加以歧視；或
(i) which discriminates against such obligation or security solely because it is issued by the Bank; or

（二）僅以該項債券或證券的發行、兌付或支付的地點或所使用的貨幣種類，或因銀行設立辦公室或開展業務的地點為行使稅收管轄權的唯一依據而征稅。
(ii) if the sole jurisdictional basis for such taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Bank.

四、對于銀行擔保的任何債券或證券，包括有關的紅利和利息，不論由何人持有，均不得因下列原因而征收任何種類的稅收：
4. No tax of any kind shall be levied on any obligation or security guaranteed by the Bank, including any dividend or interest thereon, by whomsoever held:

（一）僅因為此類債券或證券是由銀行擔保而加以歧視；或
(i) which discriminates against such obligation or security solely because it is guaranteed by the Bank; or

（二）僅以銀行設立辦公室或開展業務的地點為行使稅收管轄權的唯一依據而征稅。
(ii) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Bank.

第五十二條 放棄豁免
Article 52 Waivers

一、銀行可自行決定在任何情況或事例中，以其認為最有利于銀行的方式和條件，放棄本章賦予其的任何特權、豁免和免稅權。
1. The Bank at its discretion may waive any of the privileges, immunities and exemptions conferred under this Chapter in any case or instance, in such manner and upon such conditions as it may determine to be appropriate in the best interests of the Bank.