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查看全部 国家法规(236) 答疑库(1) 地方法规(270) 会员资料(13) 其它法规(52) 其它(4)

391. 中华人民共和国政府和阿尔巴尼亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（英文） [22%]

...ows：　　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 Contrac...

分类:综合税收政策 时间:20000101

392. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [22%]

...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

393. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [22%]

...movable 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

394. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [22%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State. But such income may also be taxed in the other Contracting State：　　（a） if he has a fixed base regularly available to him in the other Contracting State for the ...

分类:综合税收政策 时间:20000101

395. 中华人民共和国政府和毛里求斯共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [22%]

...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 imposed on behalf of a Contracting State or of...

分类:综合税收政策 时间:20000101

396. 中华人民共和国政府和奥地利共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [21%]

... 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 Contractin...

分类:综合税收政策 时间:20000101

397. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE A VOIDANCE OF DOUBLE TAXATION AND THE PREVEN [21%]

...of professional services or other activities of an independent character shall be taxable only in that State except in one of the following circumstances，when such income may also be taxed in the other Contracting State：　　（a）if his stay in the other State is for a period or perio...

分类:综合税收政策 时间:20000101

398. 商务部关于对原产于俄罗斯、韩国和日本的进口初级形状未作任何加工的丁苯橡胶、初级形状充油丁苯橡胶、其他未列名初级形状丁苯橡胶及羧基丁苯橡胶反倾销调查的最终裁定 [21%]

...成株式会社 （ASAHI KASEI Corporation）： 0%其他日本公司 （All Others）： 33%　　2、韩国公司现代石油公司 （Hyundai Petrochemical Co.， Ltd.）： 19%锦湖石油化学株式会社 （Kumho Petrochemical Co.， Ltd.）： 7%其他韩国公司 （All Others）：...

分类:进出口税 时间:20000101

399. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF CUBA FOR THE AVOIDANCE OF DOUBLE TAXATION AND [21%]

...>　　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 Contracti...

分类:综合税收政策 时间:20000101

400. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION A [21%]

...>　　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 Contracti...

分类:综合税收政策 时间:20000101