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1131. 中华人民共和国政府和巴林王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） [14%]

...here such site， project or activities continue for a period of more than 12 months. 4. Notwithstanding the preceding provisions of this Article， the term “permanent establishment” shall be deemed not to include：　　a） the use of facilities solely for the purpose of storage， d...

分类:综合税收政策 时间:20000101

1132. 深圳市地方税务局关于印发《深圳市地方税务局审批、核准事项内容及操作程序》的通知（一） [14%]

...地址在本行政区迁移改变；（11）营业执照号码改变；（12）其他需要变更的事项或工商管理机关等政府管理部门已变更营业执照的其他内容。　　3、办理注销登记的条 件：纳税人发生解散、破产、撤销以及其他终止纳税...

深地税发[2000]493号 分类: 时间:20000701

1133. 中华人民共和国政府和越南社会主义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） [14%]

...或相关联的项目提供的劳务，包括咨询劳务，仅以在任何12个月中连续或累计超过6个月的为限。　　四、虽有本条以上规定，“常设机构”一语应认为不包括：　　（一）专为储存、陈列或者交付本企业货物或者商...

分类:综合税收政策 时间:20000101

1134. 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） [14%]

...egard being had to the other provisions of this Agreement. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed ...

分类:综合税收政策 时间:20000101

1135. 中华人民共和国政府和意大利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） [14%]

...egard being had to the other provisions of this Agreement. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contr...

分类:综合税收政策 时间:20000101

1136. 中华人民共和国政府和巴巴多斯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） [14%]

... project for a period or periods aggregating more than 6 months within any 12 month period; (c) a drilling rig or ship used for the exploration for or exploitation of natural resources, or in activities connected with that exploration or exploitation but only if so used continuously or those a...

分类:综合税收政策 时间:20000101

1137. 中华人民共和国政府和新加坡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） [14%]

... the beneficial owner of the dividends the tax so charged shall not exceed 12 per cent of the gross amount of the dividends. Where, however, the recipient is a company or a partnership which holds directly at least 25 per cent of the shares of the company paying the dividends, the tax so charged sha...

分类:综合税收政策 时间:20000101

1138. 中华人民共和国政府和葡萄牙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） [14%]

... project for a period or periods aggregating more than 6 months within any 12-month period. 4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or de...

分类:综合税收政策 时间:20000101

1139. 葡萄牙[PORTUGAL] [14%]

...T>议 定 书PROTOCOL 中华人民共和国政府和葡萄牙共和国政府关于对所得避免双重征税和防止偷漏税的...

分类:税收协定 时间:20051121

1140. 中华人民共和国政府和孟加拉人民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） [14%]

... project for a period or periods aggregating more than 6 months within any 12 months period. 4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or ...

分类:综合税收政策 时间:20000101