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26541. 中华人民共和国政府和立陶宛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%]

...　　（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...

分类:综合税收政策 时间:20000101

26542. 中华人民共和国政府和巴基斯坦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%]

...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 that refer...

分类:综合税收政策 时间:20000101

26543. 中华人民共和国政府和瑞典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 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

26544. 中华人民共和国政府和保加利亚人民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%]

...States may meet together for an oral exchange of opinions. 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 t...

分类:综合税收政策 时间:20000101

26545. 中华人民共和国政府和斯洛文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%]

...f Article 2, apply to taxes of every kind and description. 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

26546. 天津市国家税务局关于发布《天津市国家税务局办税事项“最多跑一次”清单》的公告 [1%]

...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);">　　为贯彻落实《国家税务总局关于进一步深化税务系统“放管服”...

天津市国家税务局公告2018年第3号 分类:天津市税收政策法规 时间:20180413

26547. 中华人民共和国政府和牙买加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。　　第十四...

分类:综合税收政策 时间:20000101

26548. 中华人民共和国政府和捷克和斯洛伐克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%]

... 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 refer...

分类:综合税收政策 时间:20000101

26549. 中华人民共和国政府和孟加拉人民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 Article 2, apply to taxes of every kind and description.Article 25Mutual Agreement Procedure 1. Where a person considers that the actions of one or both of the Contracting State result or will result for him in taxation not in accordance with the provisions of this Agreem...

分类:综合税收政策 时间:20000101

26550. 国家税务总局南宁市税务局关于印发《优化税收营商环境实施方案》的通知 [1%]

...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);">各县（区）国家税务局、地方税务局，各直属机构、局内各单位：

南市税发[2018]1号 分类:广西省税收政策法规 时间:20180717