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查看全部 国家法规(183) 答疑库(25) 地方法规(91) 其它法规(9) 其它(8)

191. 马耳他[M<em>Aem>LT<em>Aem>] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

192. 中华人民共和国和荷兰王国关于对所得避免双重征税和防止偷漏税的协定（附英文） [23%]

...y for the priv<em>aem>te benefit of <em>aem> specific person or persons. <em>Aem>rticle 21 Students <em>aem>nd Tr<em>aem>inees 　P<em>aem>yments which <em>aem> student, business <em>aem>pprentice or tr<em>aem>inee who is or w<em>aem>s immedi<em>aem>tely before visiting <em>aem> Contr<em>aem>cting St<em>aem>te <em>aem> resident of the other Contr<em>aem>cting St<em>aem>te <em>aem>nd who is present ...

分类:综合税收政策 时间:20000101

193. 国家税务总局云南省税务局关于开展全面数字化的电子发票试点工作的公告 [23%]

...中办、国办关于稳步实施发票电子化改革的部署安排，2021年12月1日起，国家税务总局在内蒙古自治区、上海市和广东省、四川省、厦门市、天津市、青岛市、重庆市、大连市、陕西省等地区开始推行数电票。同时，本着稳妥有...

分类:云南省税收政策法规 时间:20230328

194. 牙买加[J<em>Aem>M<em>Aem>IC<em>Aem>] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

195. 国家税务总局广西壮族自治区税务局关于开展全面数字化的电子发票试点工作的公告 [23%]

...中办、国办关于稳步实施发票电子化改革的部署安排，2021年12月1日起，国家税务总局在广东省、上海市、内蒙古自治区、四川省、厦门市、天津市、青岛市、重庆市、大连市、陕西省、吉林省、河南省、福建省、宁波市、深圳...

国家税务总局广西壮族自治区税务局公告2023年第4号 分类:广西省税收政策法规 时间:20230426

196. 德国[GERM<em>Aem>NY] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:税收协定 时间:20051121

197. 巴巴多斯[B<em>Aem>RB<em>Aem>DOS] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:税收协定 时间:20051121

198. 老挝[L<em>Aem>OS] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:税收协定 时间:20051121

199. 爱尔兰[IREL<em>Aem>ND] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:税收协定 时间:20051121

200. 科威特[KUW<em>Aem>IT] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121