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.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting St...
分类:综合税收政策 时间:20000101
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分类:???? 时间:20160929
...ecipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use,any...
分类:综合税收政策 时间:20000101
...ovable property, pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State. 4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situ...
分类:综合税收政策 时间:20000101
...> Article 1 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or o...
分类:综合税收政策 时间:20000101
...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contract...
分类:综合税收政策 时间:20000101
...mUsolie” LLC) 5% 2、其它俄罗斯公司(All others) 159% 三、征收保证金的方法 进口经营者自2005年1月7日起,进口原产于俄罗斯和日本的三氯乙烯时,应向中华人民共和国海关提供相...
商务部2004年第101号公告 分类:进出口税 时间:20000101
...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly availabl...
分类:综合税收政策 时间:20000101
...="TEXT-ALIGN: right; LINE-HEIGHT: 150%; MARGIN: 6pt 0cm; WORD-BREAK: break-all" align=right>二零一二年一月十六日 广西壮族自治区地...
桂地税公告[2012]1号 分类:广西省税收政策法规 时间:20120229