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621. 中华人民共和国政府和阿尔巴尼亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（英文） [19%]

...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

622. 日本[JAPAN] [19%]

...ONT>  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

623. 毛里求斯[MAURITIUS] [19%]

.../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

624. 中华人民共和国政府和毛里求斯共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [19%]

...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

625. 中华人民共和国和荷兰王国关于对所得避免双重征税和防止偷漏税的协定（附英文） [18%]

...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 imposed on behalf of a Contracting State or...

分类:综合税收政策 时间:20000101

626. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [18%]

...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

627. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [18%]

...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

628. 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 [18%]

...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

629. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [18%]

...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

630. 辽宁省人民政府办公厅关于印发《辽宁省农业税征收管理实施办法》等农村税费改革试点配套文件的通知 [18%]

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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