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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. The existing taxes to which this Agreement shall apply are: (a) in Austr...
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 imposed on behalf of a Contracting State or...
分类:综合税收政策 时间:20000101
...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
...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
...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
...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
... 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
... 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
...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
...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