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121. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [38%]

...s on income，　　Have agreed as follows：　　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 sh...

分类:综合税收政策 时间:20000101

122. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND [38%]

　　Article 12 Capital Gains　　1.Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2.Gains from the alienation of mo...

分类:综合税收政策 时间:20000101

123. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [38%]

　　Article 14 Independent Personal Services　　1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State. But such income may also be tax...

分类:综合税收政策 时间:20000101

124. 2015年12月30日课程的相关法规 [38%]

...内地与香港基金互认有关税收政策的通知》（财税[2015]125号）《国家税务总局关于<适用增值税零税率应税服务退（免）税管理办法>的补充公告》（国家税务总局公告2015年第88号）《

分类:?????? 时间:20151231

125. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [38%]

　　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. However， such royalties may also be taxed in the Contracting State in which they arise and accordi...

分类:综合税收政策 时间:20000101

126. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [38%]

　　Article 13 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of ...

分类:综合税收政策 时间:20000101

127. 房地产开发公司A公司账上有一块闲置土地，公司A拟成立全资子公司B（也属房地产开发公司），B公司成立后，A公司将土地以母子公司资产划拔方式划给全资子公司B，资产划拔办好后，公司A拟以出售股权方式卖出全资子公司B的股权并处理子公司账上的土地，请问： 问题1：这期间公司A与子公司B会涉及哪 [38%]

...公司B的股权并处理子公司账上的土地，请问： 问题1：这期间公司A与子公司B会涉及哪些税？ 问题2：此种方式处理土地可否？有没比此方式更优的土地处理方式？ 尊敬的会员：您提出的问题专...

分类:专家答疑 时间:20180524

128. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND [38%]

...ting States.　　Article2　　TAXES COVERED　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or local authorities， irrespective of the manner in which they are levied.　　2. There shall be regarded as taxes on income...

分类:综合税收政策 时间:20000101

129. 2014年7月16日直播课程的相关法规 [38%]

《国家税务总局关于发布《非居民企业从事国际运输业务税收管理暂行办法》的公告 》（国家税务总局公告2014年第37号） 《

分类:相关法规 时间:20140717

130. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE MONGOLIAN PEOPLE's REPUBLIC FOR THE AVOIDANCE OF DOUBLE T [38%]

...s on income，　　Have agreed as follows：　　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. This Agreement shall apply to taxes on incom...

分类:综合税收政策 时间:20000101