The consular post and the competent local authorities of the receiving State of its consular district shall maintain channels of communication between them for emergency preparedness.
领馆与领区内的接受国地方主管机关应保持相互间应对紧急事态的联络渠道畅通。
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place.
纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。
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