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1201. 中华人民共和国政府和菲律宾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 State. 2. However, such royalties may also be taxed in the Contracti...

分类:综合税收政策 时间:20000101

1202. 黑龙江省住房和建设厅关于印发《黑龙江省住房公积金提取管理办法》和《黑龙江省住房公积金个人住房贷款管理办法》的通知 [13%]

...释。　　第三十七条 本办法自2020年5月1日起施行。2015年12月23日《黑龙江省住房公积金个人住房贷款管理暂行规定》（黑建金〔2015〕21号）同时废止。

黑建规范[2020]2号 分类:黑龙江省税收政策法规 时间:20200402

1203. 中华人民共和国政府和塞浦路斯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（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 be taxed in...

分类:综合税收政策 时间:20000101

1204. 巴巴多斯[BARBADOS] [13%]

... 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 ...

分类:税收协定 时间:20051121

1205. 孟加拉国[BANGLADESH] [13%]

... 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 o...

分类:税收协定 时间:20051121

1206. 墨西哥[MEXICAN] [13%]

... Article 12ROYALTIES1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

分类:税收协定 时间:20060302

1207. 苏丹[SUDAN] [13%]

...oject or a connected project for a period or periods aggregating more than 12 months within any 24-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 solel...

分类:税收协定 时间:20051121

1208. 中华人民共和国政府和爱尔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） [13%]

...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

1209. 菲律宾[PHILIPPINES] [13%]

...T>议 定 书PROTOCOL 中华人民共和国政府和菲律宾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

1210. 爱沙尼亚[ESTONIA] [13%]

...T>议 定 书PROTOCOL 中华人民共和国政府和爱沙尼亚共和国政府关于对所得避免双重征税和防止偷漏税...

分类:税收协定 时间:20051121