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...> 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 Contracti...
分类:综合税收政策 时间:20000101
...> 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 Contracti...
分类:综合税收政策 时间:20000101
... of cultural exchange between the Governments of both Contracting State shall be exempt from tax in that other Contracting State . Article 17 Pensions Subject to the Provisions of paragraph 2 of Article l8, pensions and other similar remuneration paid to a resident of a...
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, any...
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
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分类:???? 时间:20161031
...of professional services or other activities of an independent character shall be taxable only in that Contracting State; however, such income may also be taxed in the other Contracting State in the following circumstances: (a)if he has a fixed base regularly available to him ...
分类:综合税收政策 时间:20000101
...ovable property, pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the head office of the enterprise is situated. 4. Gains from the alienation of shares of the capital stock of a company the property of which consists directl...
分类:综合税收政策 时间:20000101
...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
晋国税发[2011]152号 分类:山西省税收政策法规 时间:20120110