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...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. Th...
分类:税收协定 时间:20051121
...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。 二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动...
分类:税收协定 时间:20051121
...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。 二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动...
分类:税收协定 时间:20051121
...在有关历年中在缔约国另一方停留连续或累计达到或超过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;或 (三)虽然其在有关历年中在缔约国另一方停留连续或累计少于183天,但...
分类:税收协定 时间:20051121
...括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 ...
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 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. Th...
分类:税收协定 时间:20051121
...现象,城市生活、生产用水受到严重影响。 7.1.18城市极度干旱:因旱城市供水量低于正常日 用水量的30%,出现极为严重的缺水局面或发电供水危 机,城市生活、生产用水受到极大影响。 7.1.19紧急...
师石办发[2006]88号 分类: 时间:20061030
...er Contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year concerned; in such 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 State. 2. The term \"prof...
分类:税收协定 时间:20051121
...ft; LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 6pt 0cm" align=left>18、企业通过第三方贴现承兑汇票,汇款是第三方企业或个人(实际多为企业向个人贴现),其贴现利息支出可否税前扣除?
分类:浙江省税收政策法规 时间:20120326
...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