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...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
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分类:???? 时间:20160506
...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, a...
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 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 available to ...
分类:综合税收政策 时间:20000101
国发[2018]35号 分类:经济法规 时间:20181011
...r movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office or of effective management of the enterprise is situated. 4. Gains from the alienation of shares of the capital stock of a company th...
分类:综合税收政策 时间:20000101
...a Plastics Corporation Texas):25% 3、其他美国公司(All Others):83% 韩国公司 1.(株)LG化学(LG CHEM, LTD):10% 2.韩华石油化学株式会社(HANWHA CHEMICAL CORPORATION):13% 3.其它韩国公司(All O...
分类:进出口税 时间:20000101
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辽政办发[2003]63号 分类:辽宁省税收政策法规 时间:20060408
... 26.0% (All others) 三、征收反倾销税的方法 自2010年6月29日起,进口经营者在进口原产于欧盟的碳钢紧固件时,应向中华人民共和国海关缴纳相应的反...
商务部2010年第40号公告 分类:综合税收政策 时间:20100716
... Article 4 The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces,autonomous regions and municipalities (hereinafter r...
分类:税收征管 时间:20000101