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1181. 中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定（附英文） [13%]

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

分类:综合税收政策 时间:20000101

1182. 中华人民共和国政府和阿曼苏丹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） [13%]

... 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 ta...

分类:综合税收政策 时间:20000101

1183. 意大利[ITALY] [13%]

...双重征税和防止偷漏税的协定的议定书PROTOCOL 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 　　中...

分类:税收协定 时间:20051121

1184. 英国[U.K.] [13%]

...双重征税和防止偷漏税的协定的议定书AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE\'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED KlNGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE RECIPROCAL AVOIDANCE OF...

分类:税收协定 时间:20051121

1185. 马耳他[MALTA] [13%]

...N INCOME议 定 书PROTOCOL 中华人民共和国政府和马耳他政府关于对所得避免双重征税和防止偷漏税的协定

分类:税收协定 时间:20051121

1186. 奥地利[AUSTRIA] [13%]

...CAPITAL 议 定 书PROTOCOL中华人民共和国政府和奥地利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...

分类:税收协定 时间:20051121

1187. 丹麦[DENMARK] [13%]

...TAXES ON INCOME议 定 书PROTOCOL1986年3月26日 换文 (丹麦) 1986/03/26日 EXCHANGE OF NOTES (denmark) 1986年3月26日 换文 （中国）

分类:税收协定 时间:20051121

1188. 中华人民共和国政府和蒙古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) [13%]

...regard being had to the other provisions of this Agreement.Article 12Royalties 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 by taxed in...

分类:综合税收政策 时间:20000101

1189. 中华人民共和国政府和突尼斯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） [13%]

... 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 ...

分类:综合税收政策 时间:20000101

1190. 中华人民共和国政府和印度尼西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） [13%]

... 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. The rate of tax imposed by...

分类:综合税收政策 时间:20000101