大约有49项符合查询结果,库内数据总量为500,582项。(搜索耗时:0.0159秒)

查看全部 国家法规(42) 地方法规(6) 其它法规(1)

41. 中华人民共和国和卢森堡大公国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) [15%]

...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

42. 中华人民共和国政府和巴林王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) [15%]

...formation, 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 in...

分类:综合税收政策 时间:20000101

43. 中华人民共和国政府和伊朗伊斯兰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) [14%]

...formation, the disclosure of which would be contrary to public policy (order public)。  Article 27  MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers und...

分类:综合税收政策 时间:20000101

44. 中华人民共和国政府和日本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) [14%]

...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

45. 中华人民共和国和土耳其共和国关于对所得避免双重征税和防止偷漏税的协定(附英文) [14%]

...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

46. 中华人民共和国政府和科威特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) [13%]

...he provisions 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. 6. An enterprise of a Con...

分类:综合税收政策 时间:20000101

47. 土耳其[TURKEY] [13%]

...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

48. 科威特[KUWAIT] [13%]

...ons 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.   6. An enterpris...

分类:税收协定 时间:20051121

49. 中华人民共和国外商投资企业和外国企业所得税法实施细则(附英文) [10%]

...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