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... 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
... 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
... 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
...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
...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
...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
...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
...份)统一报送农业部科技教育司,电子稿请发送至kjsnyc@126.com。 联系人: 农业部科技教育司彭建旗电话:010-59192909 国家能源局新能源司方竹电话:010-68555043 农业部办公厅国家能源局综...
农办科[2011]36号 分类:财会法规 时间:20111103
...过电话或传真等将简要情况报告主管教育行政部门,并在12小时内报告事故详细情况。主管教育行政部门收到报告后应立即向当地政府和上级教育行政部门报告。 第四十二条 发生安全事故后,学校及其主管教育行政部...
青教字[2002]130号 分类: 时间:20021212
...税费政策和征管制度解读的及时性和针对性。主动加强与12345热线管理部门的沟通联系,做好12366与12345热线对接工作,提供“7×24小时”全天候服务,进一步完善纳税人缴费人诉求接收、转办、办理、督办、反馈、评价、回访以...
沪税发[2021]22号 分类:上海市税收政策法规 时间:20210414