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查看全部 国家法规(184) 答疑库(1) 地方法规(494) 会员资料(4) 其它法规(77) 其它(6)

651. 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 [21%]

...r movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office or of effective management of the enterprise is situated.　　4. Gains from the alienation of shares of the capital stock of a company th...

分类:综合税收政策 时间:20000101

652. 中华人民共和国政府和大韩民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） [21%]

...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

653. 中华人民共和国政府和立陶宛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(附英文) [21%]

... 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

654. 中华人民共和国政府和拉脱维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(附英文) [21%]

... 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

655. 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 [21%]

...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

656. 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） [21%]

...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

657. 中华人民共和国政府和保加利亚人民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（附英文） [21%]

...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 and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101

658. 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 [21%]

...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

659. 荷兰[NETHERLANDS] [21%]

...RONG>  　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

660. 保加利亚[BULGARIA] [21%]

.../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