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查看全部 国家法规(352) 答疑库(1) 地方法规(655) 会员资料(10) 其它法规(120) 其它(9)

1021. 中华人民共和国政府和立陶宛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(附英文) [15%]

... 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

1022. 中华人民共和国政府和拉脱维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(附英文) [15%]

... 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

1023. 中华人民共和国海关船舶吨税暂行办法(附英文) [15%]

... House.  In case of discrepancy, the original version in Chinese shall prevail.     Whole Document (法规全文)  INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING VESSEL TONNAGE DUES(Approved by the Financial and Economic Committee of t...

分类:车船税 时间:20000101

1024. 中华人民共和国政府和克罗地亚共和国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) [15%]

...s 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 imposed on behalf of a Contracting State or of it...

分类:综合税收政策 时间:20000101

1025. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [15%]

...recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.  3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any...

分类:综合税收政策 时间:20000101

1026. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE MONGOLIAN PEOPLE's REPUBLIC FOR THE AVOIDANCE OF DOUBLE T [15%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State:  (a) if he has a fixed base regularly availabl...

分类:综合税收政策 时间:20000101

1027. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [15%]

...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 existing taxes to which the Agreement shall apply are:  (a) in the Pe...

分类:综合税收政策 时间:20000101

1028. AGREEMENTBETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THEGOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATIONAN [15%]

...>  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

1029. 中华人民共和国政府和新西兰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) [15%]

...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. The existing taxes to which the Agreement shall apply are: (a) in the People's Republi...

分类:综合税收政策 时间:20000101

1030. 新西兰[NEW_ZEALAND] [15%]

.../STRONG>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2

分类:税收协定 时间:20051121