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财税[2008]18号 分类:营业税 时间:20080506
...f Article 7 or Article 14, as the case may be, shall apply.Article 23Methods for the Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows: Where a resident of China derives income from Moldova the amount of tax on that income payabl...
分类:综合税收政策 时间:20000101
...兰西共和国政府签订的海运协定及换文的规定和1979年1月23日互免航空运输 企业税捐的协定的规定。 本议定书于1984年5月30日在巴黎签订,一式两份,每份都用中文和法文写成,两种文本具有同等效力。中华人...
分类:税收协定 时间:20051121
...ng rights to interests in or to the benefit of such assets.Article 23Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions...
分类:综合税收政策 时间:20000101
...f Article 7 or Article 14, as the case may be, shall apply.Article 23Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows: (a) Where a resident of China derives income from Malta, the amount of tax on that income payable in Malta in...
分类:综合税收政策 时间:20000101
...tracting State may also be taxed in that other State. Article 23 CAPITAL 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. C...
分类:综合税收政策 时间:20000101
...ng rights to interests in or to the benefit of such assets.Article 23Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions...
分类:综合税收政策 时间:20000101
...7 or Article 14, as the case may be, shall apply. Article 23 METHODS FOR THE ELIMINATION OF DOUBLE TAXATION 1. In China, double taxation shall be eliminated as followings:Where a resident of China derives income from Bahrain the amount of tax on that income payable ...
分类:综合税收政策 时间:20000101
...acting State may be taxed in that other Contracting State. Article 23 Methods for the Elimination of Double Taxation 1. It is agreed that double taxation shall be avoided in accordance with the following paragraphs of this Article. 2. If a resident of Italy owns items ...
分类:综合税收政策 时间:20000101
... Article 23 Non-Discrimination 1. Nationals of a Contracting State shall not be subjected in t...
分类:税收协定 时间:20051121