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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)

481. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND [17%]

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

分类:综合税收政策 时间:20000101

482. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVEN [17%]

...arises and according to the laws of that State， but the tax so charged shall not exceed 10 per cent of the gross amount of the interest.　　3. The term "interest" in this Article means interest from debt-claims of every kind， whether or not secured by mortgage and whether or n...

分类:综合税收政策 时间:20000101

483. 国务院关于修改《中华人民共和国进出口关税条例》的决定（附英文） [17%]

...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

484. AGREEMENTBETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THEGOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATIONAN [17%]

...>　　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

485. AGREEMENT GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [17%]

...ovable 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

486. 中华人民共和国政府和马其顿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） [16%]

...>　　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...

分类:综合税收政策 时间:20000101

487. 中华人民共和国政府和亚美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(附英文) [16%]

... 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 property imposed on behalf of a Contracti...

分类:综合税收政策 时间:20000101

488. 乌克兰[UKRAINE] [16%]

.../STRONG>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2Taxes Covered

分类:税收协定 时间:20051121

489. 新加坡[SINGAPORE] [16%]

.../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

490. 中华人民共和国政府和匈牙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) [16%]

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

分类:综合税收政策 时间:20000101