地方教育行政部门决定(本辖区)学校的学期时间，而学校管理机构确定每天的上课和放学时间。
The local educational authority decides the dates of the school terms and the school governing bodies determine The Times at which schools open and close each day.
如果支付特许权使用费的人是缔约国一方、其行政或管理机构、地方当局或该缔约国居民，应认为该特许权使用费发生在该国。
Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political or administrative subdivision, a local authority or a resident of that State.
如果支付特许权使用费的人是缔约国一方、其行政或管理机构、地方当局或该缔约国居民，应认为该特许权使用费发生在该国。
Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political or administrative subdivision, a local authority or a resident of that State.
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