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10061. 越南[VIETNAM] [2%]

...有关的个人劳务取得的报酬，在每一日历年度金额不超过2000美元或等值的越南盾或等值的中国人民币。第二十一条教师、教授和研究人员　　任何个人是、或者在紧...

分类:税收协定 时间:20051121

10062. 韩国[KOREA] [2%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...

分类:税收协定 时间:20051121

10063. 瑞典[SWEDEN] [2%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...

分类:税收协定 时间:20051121

10064. 奥地利[AUSTRIA] [2%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...

分类:税收协定 时间:20051121

10065. 美国[U.S.A.] [2%]

...\">  1. Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

10066. 拉托维亚[LATVIA] [2%]

...oman\">  1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...

分类:税收协定 时间:20051121

10067. 立陶宛[LITHUANIA] [2%]

...oman\">  1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...

分类:税收协定 时间:20051121

10068. 马耳他[MALTA] [2%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...

分类:税收协定 时间:20051121

10069. 牙买加[JAMAICA] [2%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...

分类:税收协定 时间:20051121

10070. 捷克和斯洛伐克[CZECH AND SLOVAKIA] [2%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...

分类:税收协定 时间:20051121