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...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. The existing taxes to which the Agreement shall apply are: (a) in the People's Republi...
分类:综合税收政策 时间:20000101
...arises and according to the laws of that State, but the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. The term "interest" in this Article means interest from debt-claims of every kind, whether or not secured by mortgage and whether or n...
分类:综合税收政策 时间:20000101
... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of i...
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
...Article 1Personal Scope  This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting Stat...
分类:综合税收政策 时间:20000101
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分类:???? 时间:20160829
...P class=style1> 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
...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. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or o...
分类:综合税收政策 时间:20000101
...of professional services or other activities of an independent character shall be taxable only in that State except in one of the following circumstances,when such income may also be taxed in the other Contracting State: (a)if his stay in the other State is for a period or perio...
分类:综合税收政策 时间:20000101
...o as raw material, no matter which kind of auxiliary material is used, all come within the collection scope of this tax item. Under this tax item are four specific items cigarette of category A, cigarette of category B, cigar and cut tobacco. Cigarette means that various kinds of tobacco are...
分类:消费税 时间:20000101