Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
发生于缔约国一方而支付给缔约国另一方居民的特许权使用费,可以在该另一国征税。
Royalties arising in a Contracting State which are derived by a resident of the other Contracting State may he taxed in that other State.
缔约国另一方居民取得的发生于缔约国一方的特许权使用费,可以在该另一国征税。
The expenses to be allowed as deductions by a Contracting State include only expenses that are deductible under the domestic laws of that State.
缔约国一方允许扣除的费用仅包括该国国内法所允许扣除的费用。
Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
缔约国一方居民公司支付给缔约国另一方居民的股息,可以在该另一国征税。
Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润,应仅在该国征税。
Fees for technical services arising in a Contracting State and paid to a resident of the other Contracring State may be taxed in that other Contracting State.
发生在缔约国一方而支付给缔约国另一方居民的技术服务费可以在该缔约国另一方征税。
Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other Contracting State.
缔约国一方居民从位于缔约国另一方的不动产取得的所得,可以在该缔约国另一方征税。
A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
如果一个人仅由于所得来源于缔约国一方而在该国负有纳税义务,则在本协定中,不应认为其是该缔约国一方的居民。
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 Contracting State, a political subdivision, a local authority thereof or a resident of that Contracting State.
如果支付特许权使用费的人是缔约国一方、其行政区或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缔约国。
This Agreement shall apply to taxes on income imposed on hehalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
本协定适用于由缔约国一方或其行政区或地方当局对所得征收的所有税收,不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
本协定适用于由缔约国一方、其行政机构或地方当局对所得征收的所有税收,不论其征收方式如何。
Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
缔约国一方居民从位于缔约国另一方的不动产取得的所得(包括农业或林业所得),可以在该另一国征税。
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
本协定适用于由缔约国一方、其行政区或地方当局对所得征收的所有税收,不论其征收方式如何。
Any reference to a "Contracting State" or "Contracting States" in this Convention applies equally to a Regional Economic Integration Organisation where the context so requires.
任何对本公约中“缔约国”或“某些缔约国”的援引均同等地适用于区域经济一体化组织,当上下文如此要求时。
Any reference to a "Contracting State" or "Contracting States" in this Convention applies equally to a Regional Economic Integration Organisation where the context so requires.
任何对本公约中“缔约国”或“某些缔约国”的援引均同等地适用于区域经济一体化组织,当上下文如此要求时。
应用推荐