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26541. 中华人民共和国政府和越南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%]

...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

26542. 法国[FRANCE] [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 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

26543. 爱沙尼亚[ESTONIA] [1%]

...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

26544. 埃及[EGYPT] [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 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

26545. 中华人民共和国和土耳其共和国关于对所得避免双重征税和防止偷漏税的协定（附英文） [1%]

...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

26546. 老挝[LAOS] [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 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

26547. 中华人民共和国政府和哈萨克斯坦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 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

26548. 中华人民共和国政府和突尼斯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 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

26549. 中华人民共和国政府和大韩民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%]

...　（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

26550. 国家税务总局深圳市税务局关于公布全文失效废止和部分条款失效废止的税收规范性文件目录的公告 [1%]

...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