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20211. 中华人民共和国政府和塞舌尔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%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concerned； in that case， only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2. The term "professional services" inclu...

分类:综合税收政策 时间:20000101

20212. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定（附英文） [1%]

...接联系的受雇活动取得的报酬，并且其受雇的报酬不超过18000瑞士法郎或按官方汇率折合等值中国货币，该缔约国一方应对其受雇连续或累计不超过十二个月的报酬，免予征税。　　第二十二条　　财产　　一、第六...

分类:综合税收政策 时间:20000101

20213. 中华人民共和国政府和老挝人民民主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%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concerned； in that case， only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2. The term "professional services" inclu...

分类:综合税收政策 时间:20000101

20214. 中华人民共和国政府和古巴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%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concerned； in that case， only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.　　2. The term "professional se...

分类:综合税收政策 时间:20000101

20215. 南非[SOUTHAFRICA] [1%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State....

分类:税收协定 时间:20051121

20216. 埃及[EGYPT] [1%]

...ng State is for a period or periods amounting to or exceeding in aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.   2. The term \"professional serv...

分类:税收协定 时间:20051121

20217. 孟加拉国[BANGLADESH] [1%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.  2. The term \"professional servi...

分类:税收协定 时间:20051121

20218. 中华人民共和国和土耳其共和国关于对所得避免双重征税和防止偷漏税的协定（附英文） [1%]

...（二）在有关历年中在缔约国另一方停留连续或累计超过183天。　　在这种情况下，该缔约国另一方可以视具体情况，仅对属于该固定基地或其在该缔约国另一方停留期间从事劳务或活动取得的所得征税。　　二、...

分类:综合税收政策 时间:20000101

20219. 关于货物运输发票 [1%]

...增值税抵扣管理的公告》的通知 国税发[2003]120号 2003-10-18国家税务总局 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： 现将《国家税务总局关于加强货物运输业税收管理及运输发票增值税抵扣管理的公告》(以...

分类:专家答疑 时间:20051126

20220. 老挝[LAOS] [1%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.   2. The term \"professional se...

分类:税收协定 时间:20051121