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16021. 中华人民共和国政府和俄罗斯联邦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）　 [1%]

... Article 7 or Article 13, as the case may be, shall apply. Article 22 Methods for the Elimination of Double Taxation 1. In Russia, double taxation shall be eliminated as follows: Where a resident of Russia derives income from China the amount of tax on that income paya...

分类:综合税收政策 时间:20000101

16022. 中华人民共和国政府和大韩民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） [1%]

...t of remuneration for such teaching, lectures or research. Article 22 Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. ...

分类:综合税收政策 时间:20000101

16023. 中华人民共和国政府和白俄罗斯共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [1%]

... available to residents of the State which he is visiting. Article 22 Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. ...

分类:综合税收政策 时间:20000101

16024. 中华人民共和国政府和阿尔巴尼亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [1%]

...lable to residents of the State which he is visiting.　　Article 22　　OTHER INCOME　　I. Items of income of a resident of a Contracting State， wherever arising， not dealt with in the foregoing Articles of this Agreement shall be taxable in that State.　　...

分类:综合税收政策 时间:20000101

16025. 中华人民共和国政府和泰王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) [1%]

...ly for the benefit of some other private person or persons.Article 22Income Not Expressly Mentioned Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement may be taxed in the Contracting State where ...

分类:综合税收政策 时间:20000101

16026. 中华人民共和国政府和乌克兰政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [1%]

...able to residents of the State which he or she is visiting.Article 22Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. Th...

分类:综合税收政策 时间:20000101

16027. 中华人民共和国政府和委内瑞拉玻利瓦尔共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [1%]

... the private benefit of a specific person or persons.　　Article 22 OTHER INCOME　　1. Items of income of a resident of a Contracting State， wherever arising， not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions of ...

分类:综合税收政策 时间:20000101

16028. 中华人民共和国政府和立陶宛共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [1%]

...ent, or a scientific, educational or cultural organization.Article 22Offshore Activities 1. The provisions of this Article shall apply notwithstanding the provisions of Articles 4 to 21 of this Agreement. 2. In this Article the term “offshore activities” means activ...

分类:综合税收政策 时间:20000101

16029. 中华人民共和国政府和巴西联邦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) [1%]

...to residents of the Contracting State which he is visiting.Article 22Other Income Items of income of a resident of a Contracting State, arising in the other Contracting State and not dealt with in the foregoing Articles of this Agreement, may be taxed in that other Contracti...

分类:综合税收政策 时间:20000101

16030. 中华人民共和国政府和意大利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） [1%]

...years from the commencement of such education or training. Article 22 Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisio...

分类:综合税收政策 时间:20000101