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...nformation, the disclosure of which would be contrary to public policy(order public)。 Article 27 diplomatic Agents and Consular Officers Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of...
分类:综合税收政策 时间:20000101
...ndamental move of our country to further open to the outside world. In order to ensure the correct comprehension and implementation of the Notice, an interpretation on certain issues with regard to the Notice is hereby made as follows: 1. On the issue of the scope in which for...
分类:综合税收政策 时间:20000101
...aphs (b), (c) and (d), exempt such income or capital from tax, but may, in order to calculate the amount of tax on the remaining income or capital of the resident, apply the same rates of tax as if the income or capital had not been exempted. (b) Where a resident of Luxembourg derives income wh...
分类:综合税收政策 时间:20000101
...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21 Teachers and Researchers Remuneration received by a teacher or by an instructor who is a national of a Contractin...
分类:综合税收政策 时间:20000101
...s or merchandise belonging to the enterprise from which he regularly fills orders or make deliveries on behalf of the enterprise; or (c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise or for the enterprise and other enterprises w...
分类:综合税收政策 时间:20000101
...s or merchandise belonging to the enterprise from which he regularly fills orders or make deliveries on behalf of the enterprise; or (c) he habitually secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise or for the enterprise and other ent...
分类:税收协定 时间:20051121
...ns of that paragraph; or (b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 7. An enterprise of ...
分类:税收协定 时间:20051121
...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21
分类:税收协定 时间:20051121
...regular basis in signingof sales contracts or in accepting of purchase orders.Article 5"Head office" mentioned in Article 3 of the Tax Law refers to the centralorganization which is established in China by an enterprise with foreigninvestment as a legal person pursuant to the ...
分类:外商投资企业和外国企业所得税 时间:20000101
...aph; or  (b)  that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.   7. An e...
分类:综合税收政策 时间:20000101