大约有10,000项符合查询结果，库内数据总量为500,709项。（搜索耗时：0.0413秒）

查看全部 国家法规(1284) 答疑库(759) 视频中心(29) 其它(1) 地方法规(7279) 会员资料(10) 其它法规(200) 其它(181)

9661. 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

9662. 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

9663. 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

9664. 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

9665. 牙买加[JAMAICA] [2%]

...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

9666. 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

9667. 国家税务总局江苏省税务局关于发布《江苏省税务行政处罚裁量基准》的公告 [2%]

...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);">　　为进一步规范税务机关行政处罚裁量权行使，切实保护纳税人、扣缴义务人及其他行政相对人合法权益，现将《江苏省税务行政处罚裁量基准》予以发布...

国家税务总局江苏省税务局公告2018年第8号 分类:江苏省税收政策法规 时间:20180621

9668. 捷克和斯洛伐克[CZECH AND SLOVAKIA] [2%]

... 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 ...

分类:税收协定 时间:20051121

9669. 乌兹别克斯坦[UZBEKISTAN] [2%]

...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

9670. 意大利[ITALY] [2%]

... 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 ...

分类:税收协定 时间:20051121