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16041. 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

16042. 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

16043. 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

16044. 中华人民共和国政府和芬兰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%]

...all in no event exceed a period of seven consecutive years.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 State. 2. The provisions...

分类:综合税收政策 时间:20000101

16045. 中华人民共和国政府和乌兹别克斯坦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%]

...f Article 7 or Article 14, as the case may be, shall apply.Article 22Methods for the Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows: Where a resident of China derives income from Uzbekistan the amount of tax on that income pay...

分类:综合税收政策 时间:20000101

16046. 中华人民共和国政府和蒙古人民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%]

...from personal services performed in that Contracting State.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

16047. 中华人民共和国政府和瑞典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%]

...e private benefit of a specific person or specific persons.Article 22Other Income 1. Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may be taxed in that other Contract...

分类:综合税收政策 时间:20000101

16048. 中华人民共和国政府和保加利亚人民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%]

...f a Contracting State shall be taxable only in that State. Article 22 Methods for the Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows: (a) where a resident of China derives income from Bulgaria, the amount of the tax on that i...

分类:综合税收政策 时间:20000101

16049. 中华人民共和国政府和葡萄牙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%]

...c, educational, cultural or other tax-exempt organisation. 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

16050. 中华人民共和国政府和亚美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%]

...ic, educational, cultural or other tax-exempt organization.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 State. 2. The provisions...

分类:综合税收政策 时间:20000101