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51. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF TUNISIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND [48%]

...e 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 its political subdivisions or local authorities, irrespective of the manner in which ...

分类:综合税收政策 时间:20000101

52. AGREEMENT GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [48%]

...ntracting State may be taxed in that other Contracting State.  2. Gains from the alienation of any property other than immovable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of...

分类:综合税收政策 时间:20000101

53. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION A [48%]

  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

54. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

...rformed in that other State may be taxed in that other State.  2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers,archit...

分类:综合税收政策 时间:20000101

55. 内地和香港特别行政区关于对所得避免双重征税的安排(附英文) [48%]

...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超过一百八十三天。在这种情况下,该另一方可以仅对在该另一方进行活动取得的所得征税。  (二)“专业性劳务”一...

分类:综合税收政策 时间:20000101

56. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [48%]

  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

57. 徐州市国家税务局、徐州市地方税务局关于开展2006年A级纳税人信用等级评定工作的通知 [48%]

...〈纳税信用等级评定管理试行办法〉的通知》精神,现对2006年A级纳税人信用等级评定工作,提出如下意见,请遵照执行。  一、各县(市、区)国、地税务机关、市区各分局要尽快落实纳税信用等级评定联席会议的工...

徐地税发[2006]34号 分类: 时间:20060313

58. 2018年5月2日课程的相关法规 [48%]

...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)《财政部税务总局关于调整增值税税率...

分类:相关法规 时间:20180503

59. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

...ntracting State may be taxed in that other Contracting State.  2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaini...

分类:综合税收政策 时间:20000101

60. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLC OF ICELAND FOR THE AVOIDANCE OF DOUBLIE TAXATION [48%]

...ntracting State may be taxed in that other Contracting State.  2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers,archi...

分类:综合税收政策 时间:20000101