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...the gross amount of the dividends if the recipient holds directly at least 25 per cent of the shares of the company paying the dividends, (b) 20 per cent of the gross amount of the dividends in other cases. This paragraph shall not affect the taxation of the company in respect of the profi...
分类:综合税收政策 时间:20000101
...icial owner of the royalties the tax so charged shall not exceed: (a) 25 per cent of the gross amount of the royalties arising from the use or the right to use trade marks; (b) 15 per cent of the gross amount of the royalties in all other cases. 3. The term "royalties" as used in this...
分类:综合税收政策 时间:20000101
... other than those mentioned in paragraph 4 representing a participation of 25 per cent in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains derived by a resident of a Contracting State from the alienation of any property other than that refer...
分类:综合税收政策 时间:20000101
...取得的收益,该项股票又相当于缔约国一方居民公司至少25%的股权,可以在该缔约国一方征税。 六、转让第一款至第五款所述财产以外的其他财产取得的收益,应仅在转让者为其居民的缔约国征税。 第十四...
分类:综合税收政策 时间:20000101
...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxable ...
分类:综合税收政策 时间:20000101
...,已在本协定上签字为证。 本协定于1990年10月25日在北京签订,一式两份,每份都用中文、希腊文和英文写成,三种文本具有同等效力。如有疑义,应以英文本为准。 中华人民共和国 塞浦路斯共和...
分类:综合税收政策 时间:20000101
... other than those mentioned in paragraph 4 representing a participation of 25 per cent at least in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains derived by a resident of a Contracting State from the alienation of any property other than th...
分类:综合税收政策 时间:20000101
...加值达到4100亿元左右,年均增长15%左右,销售收入达到12500亿元左右。 沿江城镇密集带。建设与产业发展相配套的沿江城镇密集带是沿江开发的重要内容。以南京都市圈、苏锡常都市圈为载体,组织一体化空间,强化...
苏政发[2003]94号 分类: 时间:20030822
...24、职业培训的概念、种类和相关政策介绍。? 25、职业技能介绍名录和相关信息发布。? 26、享受政府经费补贴培训人员的条件、范围。? 27、劳动预备制度介绍、使用范围、人员参加培训条件。?
长政办发[2007]16号 分类: 时间:20070523
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 为了加强车船税的征收管理,规范车船税代收代缴工作流程,做好机动车车船税代收代缴工作,根据《
国家税务总局贵州省税务局 中国保险监督管理委员会贵州监管局公告2018年第32号 分类:贵州省税收政策法规 时间:20181029