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...purpose of paragraph 2, the tax imposed by the other Contracting State shall be reduced by 100 percent if, after the date of signature of this Agreement, Malaysia and China have entered into a Shipping Agreement with each other. The reduction shall be effective from the date t he Shipping Agre...
分类:综合税收政策 时间:20000101
...司(The Dow Chemical Company)74% 3、其他美国公司 (All Others) 74% (三)伊朗公司 1、伊朗阿拉克石油化学公司(Arak Petrochemical Company) 26% 2、其他伊朗公司:(All Others) 32% (四)马来...
海关总署公告2004年第36号 分类:进出口税 时间:20000101
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中华人民共和国主席令第六十六号 分类:???????? 时间:20170316
...quity joint venture with Chinese investors. The investment company shall take the form of a limited liability company. Article 2 To apply for approval to establish an investment company, the following conditions shall be fulfilled: (1) ...
[1996]外经贸法发第124号 分类:综合税收政策 时间:20000101
...dded tax payer (hereinafter referred to as ordinary tax payer) shall all follow these measures to perform procedures for the recognition of ordinary tax payer with the tax competent authorities at the location of his enterprise. Ordinary tax payers whose general sub...
分类:增值税 时间:20000101
...he recipient is the beneficial owner of the royalties the tax so charged shall not exceed: (a) 25 per cent of the gross amount of the royalties arising from the use or the right to use trade marks; (b) 15 per cent of the gross amount of the royalties in all othe...
分类:综合税收政策 时间:20000101
...firstRow">
分类:活动通知 时间:20170527
...derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in the other Contrac...
分类:综合税收政策 时间:20000101
...change program agreed upon by the Governments of both Contracting States shall not be taxed in that other State. Article 18 Pensions Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State i...
分类:综合税收政策 时间:20000101
...h the Contracting States have agreed upon the following provisions which shall form an integral part of the Agreement: I. The term "head office" mentioned in paragraph 1 of Article 4 of the Agreement shall mean the central organization established in a Contracting State under the laws...
分类:综合税收政策 时间:20000101