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...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
...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
...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
...(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
...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
...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
...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 ser...
分类:税收协定 时间:20051121
...er Contracting State is for a period or periods exceeding in the aggregate 183 days in any twelve-month period; in that case, only so much of the income as is derived from his activities performed in that other Contracting State. 2. The term "professional services" includes especially independen...
分类:综合税收政策 时间:20000101
...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 ...
分类:综合税收政策 时间:20000101
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京财税[2001]6号 分类: 时间:20010102