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...ily responsibilities which it grants to its own residents. Article 25 Mutual Agreement Procedure 1. Where a person 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 provisions of this Agre...
分类:综合税收政策 时间:20000101
...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 1to 5, shall be taxable onl...
分类:税收协定 时间:20051121
...of the first-mentioned State are or may be subjected. Article 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person 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 provisions of ...
分类:综合税收政策 时间:20000101
...of the first-mentioned State are or may be subjected. Article 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person 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 provisions of ...
分类:综合税收政策 时间:20000101
... (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...
分类:综合税收政策 时间:20000101
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 按照国税地税征管体制改革的要求,根据《税收规范性文件制定...
国家税务总局深圳市税务局公告2018年第3号 分类:广东省税收政策法规 时间:20180621
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 为贯彻落实深化“放管服”改革的决策部署,进一步方便纳税人办理税收业务,优化税收营商环境,根据《
新疆维吾尔自治区国家税务局 新疆维吾尔自治区地方税务局公告2018年第1号 分类:新疆税收政策法规 时间:20180404
...the beneficial owner is a company which holds directly at least 25 per cent of the voting power of the company paying the dividends; (b) 10 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States...
分类:税收协定 时间:20051121
...t; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.0pt">62489557*2509
沪地税稽[2002]8号 分类:上海市税收政策法规 时间:20051226
...ance with the taxation laws and regulations of China. Article 25 NON-DISCRIMINATION i. 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 the...
分类:综合税收政策 时间:20000101