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...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
...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
... 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
...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 b...
分类:税收协定 时间:20051121
...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 b...
分类:税收协定 时间:20051121
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 为贯彻落实税务总局、北京市人民政府关于深化“放管服”改革的工作要求,按照《
分类:北京市税收政策法规 时间:20180404
...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。 第十四...
分类:综合税收政策 时间:20000101
...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 Contracting State. 6. Gains which a resident of a Contracting State derives from the alienation of any property other than that men...
分类:税收协定 时间:20051121
...wner 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 comp...
分类:税收协定 时间:20051121
...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 on...
分类:税收协定 时间:20051121