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...(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仅对在该缔约国进行活动取得的所得征税。 二、“专业性劳务”一语特别包括独立的科学、文学、艺术,教育或教学...
分类:综合税收政策 时间:20000101
...二)在任何12个月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仅对在该缔约国进行活动取得的所得征税; (三)由于在缔约国另一方从事上述劳务,在有关纳税年度中从缔约国另...
分类:综合税收政策 时间:20000101
...er Contracting State is for a period or periods 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 Contracting State may be taxed in that other Contracting State; 2. The term "pr...
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 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 services" includ...
分类:综合税收政策 时间:20000101
...从轻或者减轻行政处罚: (一)已满14周岁不满18周岁的人有税收违法行为的; (二)主动消除或者减轻违法行为危害后果的; (三)受他人胁迫有违法行为的; (四)积极配合税务机关查...
豫地税发[2009]121号 分类:河南省税收政策法规 时间:20090806
...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concerned; (b) if the remuneration for his services in the other State is either derived from residents of that State or borne by a permanent establishment which a person not resident in th...
分类:综合税收政策 时间:20000101
...(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仅对在该缔约国进行活动取得的所得征税。 二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学...
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 services" incl...
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 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 services" includ...
分类:综合税收政策 时间:20000101
...饶让抵免的方式和数额进行讨论。 本议定书于9186年9月10日在惠灵顿签订,一式两份,每份都用中文和英文写成,两种文本具有同等效力。 中华人民共和国 新西兰政府代表 政府代表万里(...
分类:综合税收政策 时间:20000101