DT4900+ - Double Taxation Relief Manual: Contents
PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
China
| DT4900 | Particular agreements: China: Agreements: air transport |
| DT4901 | Particular agreements: China: Comprehensive agreement |
| DT4902 | Particular agreements: China: Amending agreement |
| DT4903 | Particular agreements: China: Admissible and inadmissable taxes |
| DT4904 | Particular agreements: China: Residence of companies |
| DT4905 | Particular agreements: China: Source of income |
| DT4906 | Particular agreements: China: Dividends |
| DT4907 | Particular agreements: China: Technical fees |
| DT4908 | Particular agreements: China: Teachers and researchers |
| DT4909 | Particular agreements: China: Visiting students, etc |
| DT4910 | Particular agreements: China: Tax spared |
| DT4911 | Particular agreements: China: Relief from Chinese tax |
| DT4940 | DT: China: Underlying Tax |
| DT4950 | DT: China: double taxation agreement, Article 1: Personal scope |
| DT4951 | DT: China: double taxation agreement, Article 2: Taxes covered |
| DT4952 | DT: China: double taxation agreement, Article 3: General definitions |
| DT4953 | DT: China: double taxation agreement, Article 4: Residence |
| DT4954 | DT: China: double taxation agreement, Article 5: Permanent establishment |
| DT4955 | DT: China: double taxation agreement, Article 6: Income from immovable property |
| DT4956 | DT: China: double taxation agreement, Article 7: Business profits |
| DT4957 | DT: China: double taxation agreement, Article 8: Shipping and air transport |
| DT4958 | DT: China: double taxation agreement, Article 9: Associated enterprises |
| DT4959 | DT: China: double taxation agreement, Article 10: Dividends |
| DT4960 | DT: China: double taxation agreement, Article 11: Interest |
| DT4961 | DT: China: double taxation agreement, Article 12: Royalties |
| DT4962 | DT: China: double taxation agreement, Article 13: Technical fees |
| DT4963 | DT: China: double taxation agreement, Article 14: Capital gains |
| DT4964 | DT: China: double taxation agreement, Article 15 Independent personal services |
| DT4965 | DT: China: double taxation agreement, Article 16: Dependent personal services |
| DT4966 | DT: China: double taxation agreement, Article 17: Directors' fees |
| DT4967 | DT: China: double taxation agreement, Article 18: Entertainers and Athletes |
| DT4968 | DT: China: double taxation agreement, Article 19: Pensions |
| DT4969 | DT: China: double taxation agreement, Article 20: Government service |
| DT4970 | DT: China: double taxation agreement, Article 21: Teachers and researchers |
| DT4971 | DT: China: double taxation agreement, Article 22: Students, apprentices and trainees |
| DT4972 | DT: China: double taxation agreement, Article 23: Elimination of double taxation |
| DT4973 | DT: China: double taxation agreement, Article 24: Non-discrimination |
| DT4974 | DT: China: double taxation agreement, Article 25: Mutual agreement procedure |
| DT4975 | DT: China: double taxation agreement, Article 26: Exchange of information |
| DT4976 | DT: China: double taxation agreement, Article 27: Diplomatic agents and consular officials |
| DT4977 | DT: China: double taxation agreement, Article 28: Existing agreement |
| DT4978 | DT: China: double taxation agreement, Article 29: Entry into force |
| DT4979 | DT: China: double taxation agreement, Article 30: Termination |
