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...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 States result or will result for him in taxation not in accordance with the provisions of this Agree...
分类:综合税收政策 时间:20000101
...all apply to taxes which are the subject of this Agreement.Article 25Mutual 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 Agree...
分类:综合税收政策 时间:20000101
...ed by enterprises of the socialised sector of the economy. 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
...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 the taxation of the co...
分类:综合税收政策 时间:20000101
... (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
...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: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 State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable i...
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 State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable i...
分类:综合税收政策 时间:20000101
... margin-bottom: 15px; transition: all 0.2s linear 0s; text-align: center;">2586890025868901
天津市地方税务局天津市国家税务局天津市残疾人联合会公告2016年第16号 分类:??????????????? 时间:20170111
...rises of the first-mentioned State are or may be subjected.Article 25Mutual 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 Agreem...
分类:综合税收政策 时间:20000101