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查看全部 国家法规(197) 答疑库(1) 地方法规(51) 其它法规(2) 其它(1)

91. 中华人民共和国和卢森堡大公国关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [21%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contractin...

分类:综合税收政策 时间:20000101

92. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [21%]

...movable property pertaining to the operation of such ships or aircraft，shall be taxable only in that Contracting State.　　4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situ...

分类:综合税收政策 时间:20000101

93. 中华人民共和国政府和阿尔巴尼亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（英文） [20%]

...ows：　　Article 1 PERSONAL SCOPE　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 TAXES COVERED　　1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contrac...

分类:综合税收政策 时间:20000101

94. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION [20%]

...>　　Article 1　　Personal Scope　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2　　Taxes Covered　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracti...

分类:综合税收政策 时间:20000101

95. 中华人民共和国政府和加拿大政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [20%]

... as follows: Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which this Agreement shall apply are, in particular: (a) in the ...

分类:综合税收政策 时间:20000101

96. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVEN [20%]

...ows：　　Article 1 Personal Scope　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1. The existing taxes to which this Agreement shall apply are：　　（a） in Austr...

分类:综合税收政策 时间:20000101

97. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION A [20%]

...ows：　　Article l Personal Scope　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1.This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or o...

分类:综合税收政策 时间:20000101

98. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF CUBA FOR THE AVOIDANCE OF DOUBLE TAXATION AND [20%]

...>　　Article 1　　PERSONAL SCOPE　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2　　TAXES COVERED　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracti...

分类:综合税收政策 时间:20000101

99. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定（附英文） [19%]

...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101

100. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE A VOIDANCE OF DOUBLE TAXATION AND THE PREVEN [19%]

...s：　　Article 1 Personal Scope　　1.This Agreement shall apply to persons who are residents of one or both of the Contracting States　　Article 2 Taxes Covered　　This Agreement shall apply to taxes on income imposed on behalf of a Contracting State， irres...

分类:综合税收政策 时间:20000101