第四十八條 資產(chǎn)免受限制
Article 48 Freedom of Assets from Restrictions

在有效實(shí)施銀行宗旨和職能所需范圍內(nèi)，并在遵照本協(xié)定規(guī)定的情況下，銀行的一切財(cái)產(chǎn)和資產(chǎn)不受任何性質(zhì)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(quán)
Article 49 Privilege for Communications

成員給予銀行的官方通訊待遇，應(yīng)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(jí)職員和普通職員的豁免與特權(quán)
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(zhǎng)、副行長(zhǎng)及高級(jí)職員和普通職員，包括為銀行履行職能或提供服務(wù)的專(zhuān)家和咨詢(xún)顧問(wèn)，應(yīng)享有以下豁免和特權(quán)：
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(duì)于其以公務(wù)身份從事的行為應(yīng)享有法律程序的豁免，除非銀行主動(dòng)放棄此項(xiàng)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(guó)公民或國(guó)民，則其在入境限制、外國(guó)人登記要求和國(guó)民服役方面享有豁免權(quán)，并在外匯管制方面享有該成員給予其他成員同等級(jí)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(yīng)與該成員給予其他成員同等級(jí)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(jù)本協(xié)定擁有的資產(chǎn)、財(cái)產(chǎn)、收益、業(yè)務(wù)和交易，應(yīng)免除一切稅收和關(guān)稅，并應(yīng)免除銀行繳納、代扣代繳或征收任何稅收或關(guān)稅的義務(wù)。
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(duì)銀行給付董事、副董事、行長(zhǎng)、副行長(zhǎng)以及其他高級(jí)職員和普通職員，包括為銀行履行職能或提供服務(wù)的專(zhuān)家和咨詢(xún)顧問(wèn)的薪資、報(bào)酬和費(fèi)用不予征稅。除非成員在遞交批準(zhǔn)書(shū)、接受書(shū)或核準(zhǔn)書(shū)時(shí)，聲明該成員及其行政部門(mén)對(duì)銀行向該成員公民或國(guó)民支付的薪資和報(bào)酬保留征稅的權(quán)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(duì)于銀行發(fā)行的任何債券或證券，包括與此有關(guān)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(lèi)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?yàn)榇祟?lèi)債券或證券是由銀行發(fā)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(xiàng)債券或證券的發(fā)行、兌付或支付的地點(diǎn)或所使用的貨幣種類(lèi)，或因銀行設(shè)立辦公室或開(kāi)展業(yè)務(wù)的地點(diǎn)為行使稅收管轄權(quán)的唯一依據(jù)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(duì)于銀行擔(dān)保的任何債券或證券，包括有關(guān)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(lèi)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?yàn)榇祟?lèi)債券或證券是由銀行擔(dān)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(shè)立辦公室或開(kāi)展業(yè)務(wù)的地點(diǎn)為行使稅收管轄權(quán)的唯一依據(jù)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(rèn)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(quán)、豁免和免稅權(quán)。
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.