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15121. 中华人民共和国和卢森堡大公国关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [1%]

...f Article 7 or Article 14, as the case may be, shall apply.Article 23Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other Contracting ...

分类:综合税收政策 时间:20000101

15122. 中华人民共和国政府和奥地利共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [1%]

...racting State may be taxed in that other Contracting State.Article 23Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated, in the other Contracting State, may be taxed in that other Contracting...

分类:综合税收政策 时间:20000101

15123. 中华人民共和国政府和拉脱维亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [1%]

...ng rights to interests in or to the benefit of such assets.Article 23Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions...

分类:综合税收政策 时间:20000101

15124. 中华人民共和国政府和马耳他政府关于对所得避免双重征税和防止偷漏税的协定(附英文) [1%]

...f Article 7 or Article 14, as the case may be, shall apply.Article 23Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows: (a) Where a resident of China derives income from Malta, the amount of tax on that income payable in Malta in...

分类:综合税收政策 时间:20000101

15125. 中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定（附英文） [1%]

...ontracting State, if they are arising in that other State. Article 23 Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. ...

分类:综合税收政策 时间:20000101

15126. 中华人民共和国政府和塞浦路斯共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [1%]

...racting State may be taxed in that other Contracting State.Article 23Capital 1. Capital represented by immovable property referred to in article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other Contracting ...

分类:综合税收政策 时间:20000101

15127. 中华人民共和国政府和克罗地亚共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [1%]

...f Article 7 or Article 14, as the case may be, shall apply.Article 23Methods for the Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows:(a) where a resident of China derives income from Croatia the amount of tax on that income payab...

分类:综合税收政策 时间:20000101

15128. 中华人民共和国政府和西班牙政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [1%]

...f Article 7 or Article 14, as the case may be, shall apply.Article 23Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. ...

分类:综合税收政策 时间:20000101

15129. 中华人民共和国政府和比利时王国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [1%]

... Article 7 or Article 14, as the case may be, shall apply. Article 23Methods for the Elimination of Double Taxation 1. In the case of Belgium, double taxation shall be avoided as follows: (a) Where a resident of Belgium derives income which is taxable in China in accor...

分类:综合税收政策 时间:20000101

15130. 中华人民共和国政府和比利时王国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [1%]

... Article 7 or Article 14, as the case may be, shall apply. Article 23Methods for the Elimination of Double Taxation 1. In the case of Belgium, double taxation shall be avoided as follows: (a) Where a resident of Belgium derives income which is taxable in China in accor...

分类:综合税收政策 时间:20000101