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20321. 中华人民共和国政府和白俄罗斯共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [1%]

...t of remuneration for such teaching, lectures or research. Article 21 Students and Trainees 1. Where a student or trainee, who is a resident of a Contracting State or who was a resident of that State immediately before visiting the other Contracting State and who is temporar...

分类:综合税收政策 时间:20000101

20322. 中华人民共和国政府和巴基斯坦伊斯兰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%]

... Services 1. Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:综合税收政策 时间:20000101

20323. 中华人民共和国政府和芬兰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%]

...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...

分类:综合税收政策 时间:20000101

20324. 中华人民共和国政府和保加利亚人民共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [1%]

... residents of the Contracting State, which he is visiting. Article 21 Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. ...

分类:综合税收政策 时间:20000101

20325. 中华人民共和国政府和葡萄牙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%]

...y for the private benefit of a specific person or persons. Article 21 Students and Trainees A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-menti...

分类:综合税收政策 时间:20000101

20326. 中华人民共和国政府和加拿大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%]

...acting State may be taxed in that other Contracting State. Article 21 Methods for the Elimination of Double Taxation 1. In the case of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deducti...

分类:综合税收政策 时间:20000101

20327. 国家税务总局南宁市税务局关于印发《优化税收营商环境实施方案》的通知 [1%]

...e: 14px; white-space: normal; background-color: rgb(255, 255, 255);">　　21.实现房屋租赁发票自助办理。开发包括个人出租住房和非住房等两种情形的增值税普通发票自助代开服务，真正实现发票代开线上线下相结合，全市申请房屋租赁发票代...

南市税发[2018]1号 分类:广西省税收政策法规 时间:20180717

20328. 中华人民共和国政府和大不列颠及北爱尔兰联合王国政府关于对所得和财产收益相互避免双重征税和防止偷漏税的协定（附英文） [1%]

...Services　　1. Subject to the provisions of Articles 17, 19, 20, 21 and 22 salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting...

分类:综合税收政策 时间:20000101

20329. 中华人民共和国政府和比利时王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%]

...al, 3 years as from the date of his arrival in that State. Article 21 Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned St...

分类:综合税收政策 时间:20000101

20330. 中华人民共和国政府和比利时王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%]

...al, 3 years as from the date of his arrival in that State. Article 21 Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned St...

分类:综合税收政策 时间:20000101