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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
...derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contra...
分类:综合税收政策 时间:20000101
...eight:150%;font-family:宋体"> 表格2-1 企业2008-2010利润表报表
分类:?????? 时间:20160622
...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
...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
...ollows: 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 of...
分类:综合税收政策 时间:20000101
... 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 capital imposed on behalf of a Contractin...
分类:综合税收政策 时间:20000101
...group>
分类:???? 时间:20160729
...ory tax and personal income tax, and vehicle and vessel license tax, shall all, within 30 days from the day of approval granted by the department concerned or within 30 days from the day they become legal tax payers according to the stipulations of laws and administrative regulations, report...
分类:税收征管 时间:20000101