This agreement shall have effect as pespects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force.
本协定将适用于在协定生效年度的次年一月一日或以后开始的纳税年度中取得的所得。
This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force.
本协定将适用于在协定生效年度的次年一月一日或以后开始的纳税年度中取得的所得。
This agreement shall have effect as prospects income derived during the taxable years beginning on or after the first day of January next following that in which this agreement enters into force.
本协定将适用于在协定生效年度的次年一月一日或以后开始的纳税年度中取得的所得。
If the taxable income is not enough for the investment credit, the credits can be carried over for use in future years.
当年不足抵扣的,可以在以后纳税年度结转抵扣。
If the taxable income is not enough for the investment credit, the credits can be carried over for use in future years.
当年不足抵扣的,可以在以后纳税年度结转抵扣。
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