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查看全部 国家法规(194) 答疑库(29) 地方法规(166) 其它法规(12) 其它(8)

321. 韩国[KOREA] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121

322. 芬兰[FINLAND] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...

分类:税收协定 时间:20051121

323. 瑞士[SWITZERLAND] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121

324. 毛里求斯[MAURITIUS] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121

325. 瑞典[SWEDEN] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121

326. 白俄罗斯[BELARUS] [7%]

... Article 21 Students and Trainees  1. Where a student or trainee, who is a resident of a Contra...

分类:税收协定 时间:20051121

327. 新加坡[SINGAPORE] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121

328. 乌克兰[UKRAINE] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21 of this Agreement, salaries, wages and other similar remuneration 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 ...

分类:税收协定 时间:20051121

329. 奥地利[AUSTRIA] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121

330. 卢森堡[LUXEMBOURG] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration 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 Contr...

分类:税收协定 时间:20051121