大约有10,000项符合查询结果，库内数据总量为500,272项。（搜索耗时：0.0392秒）

查看全部 国家法规(1281) 答疑库(758) 视频中心(27) 其它(1) 地方法规(7279) 会员资料(10) 其它法规(200) 其它(181)

9651. 韩国[KOREA] [3%]

...　（一）如果受益所有人是直接拥有该支付股息公司至少25%资本的公司（合伙企业除外），为该股息总额的5%; 　　（二）在其他情况下，为该股息总额的10%。 　　本款规定，不应影响对该公司支付股息前的利润所征收的...

分类:税收协定 时间:20051121

9652. 瑞典[SWEDEN] [3%]

...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 derived by a resident of a Contracting State from the alienation of any property other than ...

分类:税收协定 时间:20051121

9653. 泰国[THAILAND] [3%]

...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 i...

分类:税收协定 时间:20051121

9654. 蒙古[MONGOLIA] [3%]

...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 ...

分类:税收协定 时间:20051121

9655. 巴西[BRAZIL] [3%]

... 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 \"roy...

分类:税收协定 时间:20051121

9656. 亚美尼亚[ARMENIA] [3%]

...　　（一）如果受益所有人是直接拥有分配股息公司至少25%资本的公司（合伙企业除外）, 为股息总额的5%; 　　（二）其他情况下，为股息总额的10%。 　　本款规定，不应影响对该公司支付股息前的利润所征收的公司利润...

分类:税收协定 时间:20051121

9657. 奥地利[AUSTRIA] [3%]

...vidends if the beneficial owner is a company which holds directly at least 25 per cent of the voting shares of the company paying the dividends;   (b) 10 per cent of the gross amount of the dividents in all other cases.   the provisions of this paragraph shall not affect ...

分类:税收协定 时间:20051121

9658. 巴基斯坦[PAKISTAN] [3%]

...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 derived by a resident of a Contracting State from the alienation of any property other than ...

分类:税收协定 时间:20051121

9659. 牙买加[JAMAICA] [3%]

...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。...

分类:税收协定 时间:20051121

9660. 西班牙[SPAIN] [2%]

... 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 ot...

分类:税收协定 时间:20051121