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分类:???? 时间:20160506
...recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any...
分类:综合税收政策 时间:20000101
...of professional services or other activities of an independent character shall be taxable only in that Contracting State; however, such income may also be taxed in the other Contracting State in the following circumstances: (a)if he has a fixed base regularly available to him ...
分类:综合税收政策 时间:20000101
...of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances,when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the othe...
分类:综合税收政策 时间:20000101
...> 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 Contracti...
分类:综合税收政策 时间:20000101
.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
...s: Article 1 Personal Scope 1.This Agreement shall apply to persons who are residents of one or both of the Contracting States Article 2 Taxes Covered This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, irres...
分类:综合税收政策 时间:20000101
.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
...ollows: 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 and on capital imposed on behalf of a Contract...
分类:综合税收政策 时间:20000101