大约有2,000项符合查询结果,库内数据总量为500,378项。(搜索耗时:0.0152秒)
查看全部 国家法规(304) 答疑库(1) 地方法规(889) 会员资料(10) 其它法规(175) 其它(3)
...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 available to ...
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, a...
分类:综合税收政策 时间:20000101
...尼技术公司 19.9% (Allegheny ludlum Corporation) 3 其他美国公司(All Others) 64.8% 俄罗斯公司 1 新利佩茨克钢铁股份无限...
商务部2010年第21号公告 分类:进出口税 时间:20100414
...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances, when such income may also be taxed in the taxed in the other Contracting State: (a) if he has a fixed base regularly av...
分类:综合税收政策 时间:20000101
...ows: 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 ca...
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
国发[2018]35号 分类:经济法规 时间:20181011
... 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
...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
...(State Council: 13 December 1993) Whole Doc. Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations (hereinafter referred to as 'taxable services'), the transfer of intangible assets or the sale of immovable properties wit...
分类:营业税 时间:20000101