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...of professional services or other activities of an independent character shall be taxable only in that Contracting State. But such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the other Contracting State for the ...
分类:综合税收政策 时间:20000101
...ecipient 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
...derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contra...
分类:综合税收政策 时间:20000101
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沪国税发[2018]19号 分类:上海市税收政策法规 时间:20180322
桂地税发[2016]134号 分类:??????????????? 时间:20170214
国家税务总局北京市税务局公告2018年第9号 分类:北京市税收政策法规 时间:20181022
国家税务总局山东省税务局公告2018年第11号 分类:山东省税收政策法规 时间:20180906
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河南省地方税务局公告2016年第9号 分类:河南省税收政策法规 时间:20171017
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分类:???????????????? 时间:20170109
沪国税函[2017]105号 分类:上海市税收政策法规 时间:20171220