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Modèle de Convention fiscale concernant le revenu et la fortune (Version complète)最新文献

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Recommandation du conseil de l’OCDE relative au Modèle de convention fiscale concernant le revenu et la fortune 经合组织理事会关于收入和财富税收示范公约的建议
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/70ac51f7-fr
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引用次数: 0
Positions sur l’article 1 (Personnes visées) et les commentaires qui s’y rapportent 对第1条(有关人士)的立场及有关意见
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/757fe04f-fr
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引用次数: 0
Article 19 Fonctions publiques 第十九条公共职能
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/29c0c76b-fr
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引用次数: 0
Commentaires sur l’article 18 Concernant l’imposition des pensions 对第18条关于养恤金征税的评论
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/34edf4b0-fr
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引用次数: 0
Article 23 A et B Méthode d’exemption Article 23 et Méthode d’imputation 第23条A、B项免责第23条A、B项免责
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/bad97129-fr
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引用次数: 0
R(1). Prix de transfert, ajustements corrélatifs et procédure amiable R(1)。转让定价、相关调整和友好程序
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/cdb47117-fr
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引用次数: 0
Positions sur l’article 7 (Bénéfices des entreprises) et les commentaires qui s’y rapportent 对第七条(公司利润)的立场及相关评论
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/3e8b8960-fr
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引用次数: 0
Commentaires sur l’article 3 Concernant les définitions générales 对第3条关于一般定义的评论
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/c5051594-fr
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引用次数: 0
R(23). Application des conventions fiscales aux sociétés de placement immobilier R(23)。税收条约对房地产投资公司的应用
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/a5aa3209-fr
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引用次数: 0
Positions sur les articles 23 A et 23 B (Méthode d’exemption et méthode d’imputation) et les commentaires qui s’y rapportent 关于第23a和23b条(豁免方法和归因方法)的立场和评论
Modèle de Convention fiscale concernant le revenu et la fortune (Version complète) Pub Date : 2019-08-09 DOI: 10.1787/b1ebe42e-fr
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引用次数: 0
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