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...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
...SPAN>财政部 国家税务总局
财企[2003]293号 分类:增值税 时间:20050114
...SPAN>财政部 国家税务总局
财企[2003]293号 分类:消费税 时间:20050114
...SPAN>财政部 国家税务总局
财企[2003]293号 分类:进出口税收 时间:20050114
...尼技术公司 19.9% (Allegheny ludlum Corporation) 3 其他美国公司(All Others) 64.8% 俄罗斯公司 1 新利佩茨克钢铁股份无限...
商务部2010年第21号公告 分类:进出口税 时间:20100414
...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 of...
分类:综合税收政策 时间:20000101
...h the Contracting States have agreed upon the following provisions which shall form an integral part of the Agreement: I. The term "head office" mentioned in paragraph 1 of Article 4 of the Agreement shall mean the central organization established in a Contracting State under the laws...
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.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
...purpose of paragraph 2, the tax imposed by the other Contracting State shall be reduced by 100 per cent if, after the date of signature of this Agreement, Malaysia and China have entered into a Shipping Agreement with each other. The reduction shall be effective from the date the Shipping Agre...
分类:综合税收政策 时间:20000101
分类:天津市税收政策法规 时间:20120104