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查看全部 国家法规(321) 答疑库(1) 地方法规(508) 会员资料(4) 其它法规(91) 其它(4)

751. 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） [18%]

...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

752. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION A [18%]

... 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

753. AGREEMENT BETWEEN THE GOVERNMENT OF THEPEOPLE'S REPUBLIC OF CHINA ANDPEOPLE'S REPUBLIC OF CHINA ANDSRILANKA FOR THE AVOIDANCE OF DOUBLE TAXATIONAND TH [18%]

...s ：　　Article 1 PERSONS COVERED　　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

754. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KYRGYZ REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND T [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 imposed on behalf of a Contracting State or o...

分类:综合税收政策 时间:20000101

755. 罗马尼亚[ROOMANIA] [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

756. 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) [18%]

... 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

757. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [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 availabl...

分类:综合税收政策 时间:20000101

758. 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 [18%]

...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

759. 波兰[POLAND] [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

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

分类:综合税收政策 时间:20000101