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...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 that refer...
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 derived by a resident of a Contracting State from the alienation of any property other than that referr...
分类:综合税收政策 时间:20000101
...States may meet together for an oral exchange of opinions. Article 25 Exchange of Information 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of t...
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
... 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
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);">各县(区)国家税务局、地方税务局,各直属机构、局内各单位:
南市税发[2018]1号 分类:广西省税收政策法规 时间:20180717
...of Article 2, apply to taxes of every kind and description.Article 25Mutual Agreement Procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agree...
分类:综合税收政策 时间:20000101
...ed by enterprises of the socialised sector of the economy. Article 25 Mutual Agreement Procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agre...
分类:综合税收政策 时间:20000101
...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 the taxation of the co...
分类:综合税收政策 时间:20000101
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);">尊敬的纳税人:
分类:云南省税收政策法规 时间:20180522