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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)

691. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVEN [17%]

...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. The existing taxes to which this Agreement shall apply are:  (a) in Austr...

分类:综合税收政策 时间:20000101

692. 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) [17%]

...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

693. 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 [17%]

...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

694. 中华人民共和国政府和日本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) [17%]

...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 shall apply are:  &...

分类:综合税收政策 时间:20000101

695. 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 [17%]

...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

696. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION A [17%]

...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 o...

分类:综合税收政策 时间:20000101

697. 中华人民共和国政府和巴西联邦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) [17%]

... 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. The existing taxes to which the Agreement shall apply are: (a) in the case of the People'...

分类:综合税收政策 时间:20000101

698. 中华人民共和国政府和蒙古人民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) [16%]

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

分类:综合税收政策 时间:20000101

699. 中华人民共和国政府和葡萄牙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) [16%]

...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

700. 中华人民共和国政府和委内瑞拉玻利瓦尔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) [16%]

...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