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... 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
...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一方...
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 any 12 months period; 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 ...
分类:税收协定 时间:20051121
...space: normal; background-color: rgb(255, 255, 255); text-align: right;">2018年3月26日
分类:北京市税收政策法规 时间:20180404
...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...
分类:税收协定 时间:20060302