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...> 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
... 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 this Agreement shall apply are: (a) in the People's Republic ...
分类:综合税收政策 时间:20000101
...ovable 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
... 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 and on property imposed on behalf of a Contracti...
分类:综合税收政策 时间:20000101
...R: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> (All Others)
商务部公告2014年第18号 分类:税收协定 时间:20140415
...of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances,when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the othe...
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
...arises and according to the laws of that State, but the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. The term "interest" in this Article means interest from debt-claims of every kind, whether or not secured by mortgage and whether or n...
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
... 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 and on capital imposed on behalf of a Contractin...
分类:综合税收政策 时间:20000101