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... 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
... 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
... 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
...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
...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
...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
...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
...> 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
...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
.../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