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国家税务总局安徽省税务局公告2018年第7号 分类:安徽省税收政策法规 时间:20180620
... where such site, project or activities continue for a period of more than 12 months within and 24 month period; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel, but only where activities of that nature continue (fo...
分类:税收协定 时间:20051121
...here such site, project or activities continue for a period of more than 12 months. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely for the purpose of storage, d...
分类:综合税收政策 时间:20000101
...regard being had to the other provisions of this Agreement.Article 12Royalties  1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.  2. However, such royalties ma...
分类:综合税收政策 时间:20000101
...ORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width=121> 证件名称及号码
鲁国税函[2013]147号 分类:广东省税收政策法规 时间:20130604
...企业资产损失税前扣除工作规程〉的通知》(黔地税发〔2012〕66号)同时废止。 附件:贵州省企业所得税优惠事项备案管理目录(2016年版) 贵州省国家税务局 贵州省地方...
贵州省国家税务局贵州省地方税务局公告2016年第7号 分类:??????????????? 时间:20170104
...完善和规范行政机关工资和津贴、补贴制度。 12、深化国库管理制度改革。在全市范围内建立以国库单一账户体系为基础、国库集中 收付为主要形式的国库管理制度。继续清理和规范行政事业性收费,坚决取消违规的...
葫政发[2005]19号 分类: 时间:20050422
...N INCOME议 定 书PROTOCOL 中华人民共和国政府和蒙古人民共和国政府关于对所得避免双重征税和防止偷漏税...
分类:税收协定 时间:20051121
...h 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enter...
分类:综合税收政策 时间:20000101
... CAPITAL议 定 书PROTOCOL 中华人民共和国政府和挪威王国政府关于对所得和财产避免双重征税和防止偷漏税...
分类:税收协定 时间:20051121