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15151. 德国[GERMANY] [4%]

...w Roman\">  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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121

15152. 中华人民共和国政府和越南社会主义共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [4%]

...有关的个人劳务取得的报酬，在每一日历年度金额不超过2000美元或等值的越南盾或等值的中国人民币。　　第二十一条　教师、教授和研究人员　　任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居...

分类:综合税收政策 时间:20000101

15153. 爱沙尼亚[ESTONIA] [4%]

...oman\">  1. Subject to the provisions of Articles 16, 18, 19 and 20, 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

15154. 巴巴多斯[BARBADOS] [4%]

...w Roman\">  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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121

15155. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定（附英文） [4%]

...nal Services 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 othe...

分类:综合税收政策 时间:20000101

15156. 南非[SOUTHAFRICA] [4%]

...经正式授权，已在本协定上签字为证。　　本协定于2000年4月25日在比勒陀利亚签订，一式两份，每份都用中文和英文写成，两种文本具有同等效力。中华人民共和国　　　　　　　　　　　　南非共和国政府代表...

分类:税收协定 时间:20051121

15157. 埃及[EGYPT] [4%]

...ew Roman\">  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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121

15158. 孟加拉国[BANGLADESH] [4%]

...w Roman\">  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 othe...

分类:税收协定 时间:20051121

15159. 芬兰[FINLAND] [4%]

...w Roman\">  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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121

15160. 老挝[LAOS] [4%]

...w Roman\">  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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121