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20341. 老挝[LAOS] [1%]

...\">  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:税收协定 时间:20051121

20342. 中华人民共和国政府和爱沙尼亚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%]

... the private benefit of a specific person or persons.　　Article 21　　Students and Trainees　　A student， 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-men...

分类:综合税收政策 时间:20000101

20343. 日本[JAPAN] [1%]

...Roman\">  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 Contracting State unless the employment is exercised in the other C

分类:税收协定 时间:20051121

20344. 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） [1%]

...y for the private benefit of a specific person or persons. Article 21 Students and Trainees 　Payments which 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 ...

分类:综合税收政策 时间:20000101

20345. 中华人民共和国政府和罗马尼亚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%]

...ct of remuneration for such teaching, lectures or research.Article 21Students and Trainees Payments or income which a student or business apprentice or trainee who is, or was immediately before visiting a Contracting State a resident of the other Contracting State and who is...

分类:综合税收政策 时间:20000101

20346. 中华人民共和国政府和俄罗斯联邦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%]

...ble to residents of the State which he or she is visiting. Article 21Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. T...

分类:综合税收政策 时间:20000101

20347. 爱尔兰[IRELAND] [1%]

...\">  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:税收协定 时间:20051121

20348. 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

20349. 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

20350. 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