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...spect to taxes on income, Have agreed as follows: 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 sha...
分类:综合税收政策 时间:20000101
Article 13 Capital Gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. 2. Gains from the alienation of ...
分类:综合税收政策 时间:20000101
Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and acco...
分类:综合税收政策 时间:20000101
Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect 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...
分类:综合税收政策 时间:20000101
...但具有以下情况之一的,可以在另一方征税: 1、在另一方为从事上述活动设有经常使用的固定基地。在这种情况下,该另一方可以仅对属于该固定基地的所得征税; 2、在有关历年中在另一方停留连续或累计...
分类:综合税收政策 时间:20000101
Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and accordi...
分类:综合税收政策 时间:20000101
...地税局要结合当地的实际情况开展评审工作。 1、对2004年评定的A级信用纳税人进行年审,年审由纳税人自报,税务机关审核。税务机关审核采取纳税评估的方式,评估面不低于50%;评估A级信用纳税人2004、2005年度纳税...
徐地税发[2006]34号 分类: 时间:20060313
《国家税务总局关于调整增值税纳税申报有关事项的公告》(国家税务总局公告2018年第17号)
分类:相关法规 时间:20180503
Article 13 Capital Gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. 2. Gains from the alienation of ...
分类:综合税收政策 时间:20000101
Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect 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 ...
分类:综合税收政策 时间:20000101