大约有600项符合查询结果，库内数据总量为500,377项。（搜索耗时：0.0215秒）

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)

451. 税收协定 [18%]

...greed as follows: 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. The existing taxes to which this Agreement applies are: (a) in the People's Republic of China: ...

分类:专家答疑 时间:20050915

452. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [18%]

...recipient 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

453. 中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定（附英文） [18%]

...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

454. 中华人民共和国政府和意大利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） [18%]

...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

455. 卢森堡[LUXEMBOURG] [18%]

.../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

456. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION [18%]

...>　　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

457. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION [18%]

...to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.　　Article 19　　1.（a） Remuneration， other than pensions， paid by the Government of a Contracting State or a local authority thereof to an individual ...

分类:综合税收政策 时间:20000101

458. 意大利[ITALY] [18%]

...=center>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 appl...

分类:税收协定 时间:20051121

459. 丹麦[DENMARK] [18%]

...=center>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 appl...

分类:税收协定 时间:20051121

460. 中华人民共和国政府和葡萄牙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） [18%]

...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