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26501. 关于发布2005年度国家规划布局内重点软件企业名单的通知 [1%]

...lign=top width=54>出口型25北京四方继保自动化股份有限公司杨奇逊北京市海淀区国税局第三税务所

发改高技[2006]1040号 分类:企业所得税 时间:20060620

26502. 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） [1%]

...of the first-mentioned State are or may be subjected.　　Article 25　　MUTUAL AGREEMENT PROCEDURE 1. Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the pr...

分类:综合税收政策 时间:20000101

26503. 越南[VIETNAM] [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。...

分类:税收协定 时间:20051121

26504. 罗马尼亚[ROOMANIA] [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 ...

分类:税收协定 时间:20051121

26505. 韩国[KOREA] [1%]

...　（一）如果受益所有人是直接拥有该支付股息公司至少25%资本的公司（合伙企业除外），为该股息总额的5%; 　　（二）在其他情况下，为该股息总额的10%。 　　本款规定，不应影响对该公司支付股息前的利润所征收的...

分类:税收协定 时间:20051121

26506. 瑞典[SWEDEN] [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 Contracting State.   6. Gains derived by a resident of a Contracting State from the alienation of any property other than ...

分类:税收协定 时间:20051121

26507. 泰国[THAILAND] [1%]

...the gross amount of the dividends if the recipient holds directly at least 25 per cent of the shares of the company paying the dividends,   (b) 20 per cent of the gross amount of the dividends in other cases.   This paragraph shall not affect the taxation of the company i...

分类:税收协定 时间:20051121

26508. 蒙古[MONGOLIA] [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 Contracting State.   6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall ...

分类:税收协定 时间:20051121

26509. 巴西[BRAZIL] [1%]

... of the royalties the tax so charged shall not exceed:   (a) 25 per cent of the gross amount of the royalties arising from the use or the right to use trade marks;   (b) 15 per cent of the gross amount of the royalties in all other cases.   3. The term \"roy...

分类:税收协定 时间:20051121

26510. 亚美尼亚[ARMENIA] [1%]

...　　（一）如果受益所有人是直接拥有分配股息公司至少25%资本的公司（合伙企业除外）, 为股息总额的5%; 　　（二）其他情况下，为股息总额的10%。 　　本款规定，不应影响对该公司支付股息前的利润所征收的公司利润...

分类:税收协定 时间:20051121