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26561. 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

26562. 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

26563. 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

26564. 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

26565. 中华人民共和国政府和匈牙利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 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

26566. 中华人民共和国政府和巴巴多斯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%]

...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

26567. 中华人民共和国政府和波兰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%]

...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

26568. 中华人民共和国政府和奥地利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%]

...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

26569. 中华人民共和国政府和拉脱维亚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

26570. 中华人民共和国政府和马耳他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%]

...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