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26151. 摩尔多瓦[MOLDOVA] [1%]

...一）如果受益所有人是直接拥有支付股息公司的资本至少25%的公司（合伙企业除外）不应超过股息总额的5%；　　（二）在其他情况下，不应超过股息总额的10%。 　　缔约国双方主管当局应通过相互协商确定实施该限制税...

分类:税收协定 时间:20051121

26152. 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%]

... is a company （other than a partnership） which holds directly at least 25 per cent of the capital of the company paying the dividends；（b） 10 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profi...

分类:综合税收政策 时间:20000101

26153. 中华人民共和国政府和巴林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） [1%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is resident of a Contracting State may be taxed in that State.　　6. Gains from the alienation of any property other that referred to in paragraphs 1 to 5， shall be taxed only in the...

分类:综合税收政策 时间:20000101

26154. 中华人民共和国政府和斯里兰卡民主社会主义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%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6 Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the ...

分类:综合税收政策 时间:20000101

26155. 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%]

... other than those mentioned in paragraph 4 representing a participation of 25 per cent in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains derived by a resident of a Contracting State from the alienation of any property other than that referr...

分类:综合税收政策 时间:20000101

26156. 中华人民共和国政府和阿曼苏丹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%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State.　　6.Gains from the alienation of any property other than that referred to in paragraphs 1 to 5， shall be taxable onl...

分类:综合税收政策 时间:20000101

26157. 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%]

...取得的收益，该项股票又相当于缔约国一方居民公司至少25%的股权，可以在该缔约国一方征税。　　六、转让第一款至第五款所述财产以外的其他财产取得的收益，应仅在转让者为其居民的缔约国征税。　　第十三...

分类:综合税收政策 时间:20000101

26158. 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%]

...to the income or the property which may be taxed in China. Article 25 Non-Discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than t...

分类:综合税收政策 时间:20000101

26159. 中华人民共和国政府和阿尔巴尼亚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%]

...， take into account the exempted income or capital.　　Article 25　　NON-DISCRIMINATION　　1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith， which is other or more burden...

分类:综合税收政策 时间:20000101

26160. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVEN [1%]

...of giving effect to the provisions of this Agreement.　　Article 25 Exchange of Information　　1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the C...

分类:综合税收政策 时间:20000101