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...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly availabl...
分类:综合税收政策 时间:20000101
...ws: Article I PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contractin...
分类:综合税收政策 时间:20000101
...o as raw material, no matter which kind of auxiliary material is used, all come within the collection scope of this tax item. Under this tax item are four specific items cigarette of category A, cigarette of category B, cigar and cut tobacco. Cigarette means that various kinds of tobacco are...
分类:消费税 时间:20000101
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分类:???? 时间:20160729
...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
...of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances,when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the othe...
分类:综合税收政策 时间:20000101
.../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
...=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
...> 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
...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