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Article 14 Independent Personal Services 1.Income derived by a resident of a Contracting State in respect 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 ma...
分类:综合税收政策 时间:20000101
...to taxes on income, have agreed to the following: 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...
分类:综合税收政策 时间:20000101
Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances when suc...
分类:综合税收政策 时间:20000101
Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and accordi...
分类:综合税收政策 时间:20000101
Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when ...
分类:综合税收政策 时间:20000101
《财政部 国家税务总局关于体育场馆房产税和城镇土地使用税政策的通知》(财税[2015]130号)《财政部 国家税务...
分类:?????? 时间:20160108
...融机构同业往来等增值税政策的补充通知》(财税[2016]70号)《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)《
分类:?????? 时间:20160712
...s on Income, Have agreed as follows: 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 incom...
分类:综合税收政策 时间:20000101
...s on income, Have agreed as follows: 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 this Agreement s...
分类:综合税收政策 时间:20000101
...定>议定书生效执行的公告》(国家税务总局公告2016年第31号)《财政部 国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的补充通知
分类:?????? 时间:20160602