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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、教育或教学活...
分类:税收协定 时间:20051121
...具体形式可结合各自实际确定,成熟一批、公布一批,2018年10月底前实现全覆盖。
分类:经济法规 时间:20180525
...开采自然资源净利润中的政府股份是指按照1967年发布的1810矿业法关于矿区使用费或1965年荷兰大陆架矿业法规定的征税。 二、关于第七条 应仅将来自实际建筑工地、建设、装配或安装活动的利润归属于构成常设机...
分类:税收协定 时间:20051121
...y in the other 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 State may be taxed in that other State. 2. The term \"professional se...
分类:税收协定 时间:20051121
... the other Contracting State for a period or periods aggregating more than 183 days within any twelve-month period. 3. Notwithstanding the preceding provisions of this Article, the term \"permanent establishment\" shall be deemed not to include: (a) the use of facilit...
分类:税收协定 时间:20051121
...op width=96 colSpan=2>经济类型 所属行业 企...
京地税企[2002]588号 分类:北京市税收政策法规 时间:20060412
...,或者在该缔约国另一方有关历年中连续或累计停留超过183天。如果该居民拥有上述固定基地或在该缔约国另一方连续或累计停留上述日期,其所得可以在该缔约国另一方征税,但仅限归属于该固定基地的所得,或者在该缔约国...
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
...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
...ther Contraciting State for a period or periods exceeding in the aggregate 183 days in any period of twelve months; 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