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...lowing: 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 income imposed on behalf of a Contracting State or of...
分类:综合税收政策 时间:20000101
...lowing: 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 income imposed on behalf of a Contracting State or of...
分类:综合税收政策 时间:20000101
...recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of , or the right to use, a...
分类:综合税收政策 时间:20000101
...ows: 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 shall apply are: (a) in the ca...
分类:综合税收政策 时间:20000101
...lishing House. In case of discrepancy, the original version in Chinese shall prevail. Whole Document (法规全文) INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX[*1](Adopted by the Ninth Executive Meeting of the State Council on June 24, 1988 ...
中华人民共和国国务院令1988年第11号 分类:印花税 时间:20000101
...he recipient is the beneficial owner of the royalties the tax so charged shall not exceed: (a) 25 per cent of the gross amount of the royalties arising from the use or the right to use trade marks; (b) 15 per cent of the gross amount of the royalties in all othe...
分类:综合税收政策 时间:20000101
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分类:???? 时间:20161031
...ollows: 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 income and on capital imposed on behalf of a Contract...
分类:综合税收政策 时间:20000101
.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
...ONT> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121