大约有26,653项符合查询结果，库内数据总量为500,134项。（搜索耗时：0.0476秒）

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26511. 奥地利[AUSTRIA] [1%]

...vidends if the beneficial owner is a company which holds directly at least 25 per cent of the voting shares of the company paying the dividends;   (b) 10 per cent of the gross amount of the dividents in all other cases.   the provisions of this paragraph shall not affect ...

分类:税收协定 时间:20051121

26512. 美国[U.S.A.] [1%]

...益，该项股票又相当于参与缔约国一方居民公司的股权的25%，可以在该缔约国征税。　　六、缔约国一方居民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，发生于缔约国另一方的，可以在该缔约国另一方征税。

分类:税收协定 时间:20051121

26513. 拉托维亚[LATVIA] [1%]

...　　（一）如果受益所有人是直接持有支付股息公司至少25%资本的公司（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%。 　　本款不应影响对该公司支付股息前的利润所征收...

分类:税收协定 时间:20051121

26514. 立陶宛[LITHUANIA] [1%]

...　　（一）如果受益所有人是直接持有支付股息公司至少25%资本的公司（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%。 　　本款不应影响对该公司支付股息前的利润所征收...

分类:税收协定 时间:20051121

26515. 马耳他[MALTA] [1%]

...所得或收益，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所得或收益，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

26516. 巴基斯坦[PAKISTAN] [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

26517. 牙买加[JAMAICA] [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

26518. 西班牙[SPAIN] [1%]

... other than those mentioned in paragraph 4 representing a participation of 25 per cent at least 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 ot...

分类:税收协定 时间:20051121

26519. 比利时[BELGIUM] [1%]

...than those mentioned in paragraph 4 and which represent a participation of 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, 2, 3, 4 and 5 shall be...

分类:税收协定 时间:20051121

26520. 捷克和斯洛伐克[CZECH AND SLOVAKIA] [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