韩国[KOREA]

来源:税屋 作者:税屋 人气: 时间:2011-03-28
摘要:对全部所得或某项所得征收的税收,包括对来自转让动产或不动产的收益征收的税收以及对资本增值征收的税收,应视为对所得征收的税收。

韩国[KOREA]

  中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定

  AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WlTH RESPECT TO TAXES ON INCOME

  中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定的议定书

  PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

  关于中华人民共和国政府和大韩民国政府间税收协定谅解备忘录

  MEMORANDUM OF UNDERSTANDING ON THE TAX AGREEMENT BETWEEN THE GOVERNMENTS OF THE PEOPLE’S REPUBLIC OF CHINA AND THE REPUBLIC OF KOREA

  中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定第二议定书

  SECOND PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

  《中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定》谅解备忘录(2007年7月13日起生效执行)

  MEMORANDUM OF UNDERSTANDING ON THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME(Effective and applicable from July 13,2007)

  公约(MLI)和中国—韩国税收协定的整合文本

  Synthesised text of the MLI and the China-Korea DTA

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