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731. 中华人民共和国政府和苏丹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） [15%]

...>　　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

732. 财政部关于公布废止和失效的财政规章和规范性文件目录(第八批)的决定(节选) [15%]

...SPAN>财政部令第16号    

财政部令第16号 分类:税收征管 时间:20050114

733. 中华人民共和国政府和马耳他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) [15%]

... 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

734. 中华人民共和国政府和捷克和斯洛伐克社会主义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） [15%]

...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

735. 捷克和斯洛伐克[CZECH AND SLOVAKIA] [15%]

.../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

736. 中华人民共和国政府和澳大利亚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） [15%]

... as follows: Article 1Personal 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 Australia: th...

分类:综合税收政策 时间:20000101

737. 中华人民共和国政府和克罗地亚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） [15%]

...s 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 it...

分类:综合税收政策 时间:20000101

738. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [15%]

...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， any...

分类:综合税收政策 时间:20000101

739. 冰岛[ICELAND] [15%]

.../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

740. 中华人民共和国政府和阿尔巴尼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） [15%]

...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