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...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 of...
分类:综合税收政策 时间:20000101
...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
...of professional services or other activities of an independent character shall be taxable only in that Contracting State; however, such income may also be taxed in the other Contracting State in the following circumstances: (a)if he has a fixed base regularly available to him ...
分类:综合税收政策 时间:20000101
...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
...hiba Silicones Co., Ltd): 14% 2、其他日本公司 (All Others): 22% (二)美国公司 1、道康宁公司(Dow Corning Corporation): 13% 2、其它美国公司(All Others): 22% (三)英国公司
商务部2005年第123号公告 分类:进出口税 时间:20000101
...Article 1Personal Scope  This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered  1. The taxes to which this Agreement applies are  (a) in the Peopl...
分类:综合税收政策 时间:20000101
...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
... of cultural exchange between the Governments of both Contracting State shall be exempt from tax in that other Contracting State . Article 17 Pensions Subject to the Provisions of paragraph 2 of Article l8, pensions and other similar remuneration paid to a resident of a...
分类:综合税收政策 时间:20000101
...禁止下载使用或建立镜像Copyright?2002-2006 by ChinaCourt.org All rights reserved. Reproduction in whole or in part without permission is prohibited (1994年9月13日津政发[1994]49号) 各区、县人民政府,各委、局,各直属单位: ...
津政发[1994]54号 分类: 时间:19940913
...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