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查看全部 国家法规(254) 答疑库(1) 地方法规(390) 会员资料(13) 其它法规(82) 其它(4)

621. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's PEPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AN [8%]

...ovable property， pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the head office of the enterprise is situated.　　4. Gains from the alienation of shares of the capital stock of a company the property of which consists directl...

分类:综合税收政策 时间:20000101

622. 税收协定 [8%]

...greed 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. The existing taxes to which this Agreement applies are: (a) in the People's Republic of China: ...

分类:专家答疑 时间:20050915

623. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [8%]

...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， any...

分类:综合税收政策 时间:20000101

624. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION [8%]

...to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.　　Article 19　　1.（a） Remuneration， other than pensions， paid by the Government of a Contracting State or a local authority thereof to an individual ...

分类:综合税收政策 时间:20000101

625. 越南[VIETNAM] [8%]

.../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

626. 瑞士[SWITZERLAND] [8%]

.../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

627. 卢森堡[LUXEMBOURG] [8%]

.../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

628. 挪威[NORWAY] [8%]

.../STRONG>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2Taxes Covered

分类:税收协定 时间:20051121

629. 巴西[BRAZIL] [8%]

.../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

630. 丹麦[DENMARK] [8%]

...=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