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...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
... 11.2% (All Others) 泰国公司 1. Indorama石化有限公司 16.9% (Indorama Petrochem Limited) 2.&...
商务部2010年第47号公告 分类:进出口税 时间:20100813
...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
...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
...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. The existing taxes to which this Agreement shall apply are: (a) in Austr...
分类:综合税收政策 时间:20000101
...cle 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the People's Republic of China. Article 3 For the purposes of the first paragraph of Article 1 o...
分类:个人所得税 时间:20000101
...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
...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
...为准. In case of discrepancy, the original version in Chinese shall prevail. Whole Document (法规全文)REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES(Promulgated by the State Council on March 7, 1985, amended andpromulgat...
国务院令1992年第96号 分类:进出口税 时间:20000101
...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 imposed on behalf of a Contracting State or o...
分类:综合税收政策 时间:20000101