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查看全部 国家法规(331) 答疑库(1) 地方法规(416) 会员资料(7) 其它法规(93) 其它(6)

661. 加拿大[CANADA] [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

662. 罗马尼亚[ROOMANIA] [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

663. 中华人民共和国个人所得税法实施条例(附英文) [18%]

...cle 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the People's Republic of China. Article 3 For the purposes of the first paragraph of Article 1 o...

分类:个人所得税 时间:20000101

664. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [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 and on capital imposed on behalf of a Contrac...

分类:综合税收政策 时间:20000101

665. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF CUBA FOR THE AVOIDANCE OF DOUBLE TAXATION AND [18%]

...>  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 Contracti...

分类:综合税收政策 时间:20000101

666. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION A [18%]

...>  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 Contracti...

分类:综合税收政策 时间:20000101

667. 美国[U.S.A.] [18%]

.../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

668. 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 [18%]

...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, a...

分类:综合税收政策 时间:20000101

669. AGREEMENT BETWEEN THE GOVERNMENT OF KAZAKHSTANFOR THE AVOIDANCE OF DOUBLETAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [18%]

...>  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 Contracti...

分类:综合税收政策 时间:20000101

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

...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 such income may also be taxed in the other Contracting State.  (a) if he has a fixed base regularly available to ...

分类:综合税收政策 时间:20000101