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...\"> 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...
分类:税收协定 时间:20051121
...liased; white-space: inherit;" width="198" height="49">沪税地〔1989〕121号1989.11.28
上海市国家税务局上海市地方税务局公告2017年第7号 分类:上海市税收政策法规 时间:20171208
...总纳税企业所得税征收管理若干问题的通知国税函[2009]221号 成文日期:2009-04-29 各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 为贯彻落实《中华人民共和国企业所得税法》及其实施条例,加强跨地区...
分类:专家答疑 时间:20110210
...ct of remuneration for such teaching, lectures or research.Article 21Students and Trainees Payments or income which a student or business apprentice or trainee who is, or was immediately before visiting a Contracting State a resident of the other Contracting State and who is...
分类:综合税收政策 时间:20000101
... Article 21Other Income 1. Items of income of a resident of a Contracting State, wherever aris...
分类:税收协定 时间:20051121
...; 常德卷烟厂技术中心21 广州金发科技股份有限公司 广州金发科技股份有限公司技术中心  ...
[2004]15 号 分类:税收征管 时间:20050114
...class=MsoNormal style="TEXT-ALIGN: center" align=center>0.21 3
铁地税发[2002]59号 分类:辽宁省税收政策法规 时间:20060407
... residents of the Contracting State, which he is visiting. Article 21 Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. ...
分类:综合税收政策 时间:20000101
...acting State may be taxed in that other Contracting State. Article 21 Methods for the Elimination of Double Taxation 1. In the case of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deducti...
分类:综合税收政策 时间:20000101
...x; -webkit-font-smoothing: antialiased; white-space: inherit;" width="442">21.《委托划转税款协议书》
国家税务总局江西省税务局公告2018年第4号 分类:江西省税收政策法规 时间:20180827