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查看全部 国家法规(194) 答疑库(29) 地方法规(166) 其它法规(12) 其它(8)

251. 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) [8%]

...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

252. 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) [8%]

...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

253. 中华人民共和国政府和伊朗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) [8%]

...SERVICES 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 S...

分类:综合税收政策 时间:20000101

254. 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) [8%]

...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

255. 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) [8%]

...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

256. 土耳其[TURKEY] [8%]

...\">  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 Contr...

分类:税收协定 时间:20051121

257. 以色列[ISREL] [8%]

...\">  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 Contr...

分类:税收协定 时间:20051121

258. 蒙古[MONGOLIA] [8%]

...\">  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 Contr...

分类:税收协定 时间:20051121

259. 亚美尼亚[ARMENIA] [8%]

...\">  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 Contr...

分类:税收协定 时间:20051121

260. 丹麦[DENMARK] [8%]

...协定不影响中华人民共和国政府和丹麦王国政府1974年10月21日在北京签订的海运协定第八条规定的执行。  二、虽有本协定第八条的规定,对在缔约国一方设有实际管理机构的空运企业从事国际运输取得的运输收入,缔约国...

分类:税收协定 时间:20051121