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111. 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) [24%]

...y for the priv<em>aem>te benefit of <em>aem> specific person or persons. <em>Aem>rticle 21 Students <em>aem>nd Tr<em>aem>inees <em>Aem> student, business <em>aem>pprentice or tr<em>aem>inee who is or w<em>aem>s immedi<em>aem>tely before visiting <em>aem> Contr<em>aem>cting St<em>aem>te <em>aem> resident of the other Contr<em>aem>cting St<em>aem>te <em>aem>nd who is present in the first-menti...

分类:综合税收政策 时间:20000101

112. 中华人民共和国政府和伊朗伊斯兰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) [24%]

...SERVICES 1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting S...

分类:综合税收政策 时间:20000101

113. 土耳其[TURKEY] [24%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

114. 亚美尼亚[<em>Aem>RMENI<em>Aem>] [24%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

115. 蒙古[MONGOLI<em>Aem>] [24%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

116. 以色列[ISREL] [24%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

117. 中华人民共和国政府和苏丹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) [24%]

...br>  1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other C...

分类:综合税收政策 时间:20000101

118. 中华人民共和国政府和比利时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) [24%]

...<em>aem>l, 3 ye<em>aem>rs <em>aem>s from the d<em>aem>te of his <em>aem>rriv<em>aem>l in th<em>aem>t St<em>aem>te. <em>Aem>rticle 21 Students P<em>aem>yments which <em>aem> student or business <em>aem>pprentice who is or w<em>aem>s immedi<em>aem>tely before visiting <em>aem> Contr<em>aem>cting St<em>aem>te <em>aem> resident of the other Contr<em>aem>cting St<em>aem>te <em>aem>nd who is present in the first-mentioned St...

分类:综合税收政策 时间:20000101

119. 中华人民共和国政府和比利时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) [24%]

...<em>aem>l, 3 ye<em>aem>rs <em>aem>s from the d<em>aem>te of his <em>aem>rriv<em>aem>l in th<em>aem>t St<em>aem>te. <em>Aem>rticle 21 Students P<em>aem>yments which <em>aem> student or business <em>aem>pprentice who is or w<em>aem>s immedi<em>aem>tely before visiting <em>aem> Contr<em>aem>cting St<em>aem>te <em>aem> resident of the other Contr<em>aem>cting St<em>aem>te <em>aem>nd who is present in the first-mentioned St...

分类:综合税收政策 时间:20000101

120. 中华人民共和国政府和吉尔吉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) [24%]

...br>  1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting S...

分类:综合税收政策 时间:20000101