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Model Tax Convention on Income and on Capital (Full Version)最新文献

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Tax Sparing: a Reconsideration 税收节约:重新考虑
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/54682700-en
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引用次数: 5
Model Convention with Respect to Taxes on Income and on Capital 关于所得税和资本税的示范公约
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/63998742-en
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引用次数: 8
Cross-border Income Tax Issues Arising from Employee Stock-Option Plans 员工股票期权计划引起的跨境所得税问题
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/6b936023-en
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引用次数: 1
Positions on Article 11 (Interest) and its commentary 对第11条(利益)及其评注的立场
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/355c00de-en
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引用次数: 0
Commentary on Article 3: Concerning General Definitions 对第3条:关于一般定义的评注
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/09e0f328-en
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引用次数: 0
The Tax Treatment of Software 软件的税务处理
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/690f0e4a-en
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引用次数: 0
Commentary on Article 5: Concerning the Definition of Permanent Establishment 对第5条:关于常设机构的定义的评注
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/5cd2b87b-en
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引用次数: 2
Positions on Article 29 (Entitlement to benefits) and its commentary 关于第29条(享有福利的权利)及其评注的立场
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/361a4eb3-en
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引用次数: 0
Commentary on Article 14: Concerning the Taxation of Independent Personal Services 对第14条:关于对独立的个人劳务征税的评论
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/199c088f-en
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引用次数: 0
The Taxation of Income Derived from the Leasing of Industrial, Commercial or Scientific Equipment 工业、商业或科学设备租赁所得的税收
Model Tax Convention on Income and on Capital (Full Version) Pub Date : 2019-04-25 DOI: 10.1787/386f934b-en
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引用次数: 0
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