DT4900+ - Double Taxation Relief Manual: Contents
ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
China
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China: Agreements: air transport |
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China: Comprehensive agreement |
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China: Amending agreement |
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China: Admissible and inadmissible taxes |
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China: Residence of companies |
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China: Source of income |
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China: Dividends |
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China: Technical fees |
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China: Teachers and researchers |
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China: Visiting students, etc |
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China: Tax spared |
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China: Relief from Chinese tax |
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China: Underlying Tax |
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DT: China: double taxation agreement, Article 1: Personal scope |
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DT: China: double taxation agreement, Article 2: Taxes covered |
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DT: China: double taxation agreement, Article 3: General definitions |
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DT: China: double taxation agreement, Article 4: Residence |
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DT: China: double taxation agreement, Article 5: Permanent establishment |
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DT: China: double taxation agreement, Article 6: Income from immovable property |
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DT: China: double taxation agreement, Article 7: Business profits |
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DT: China: double taxation agreement, Article 8: Shipping and air transport |
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DT: China: double taxation agreement, Article 9: Associated enterprises |
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DT: China: double taxation agreement, Article 10: Dividends |
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DT: China: double taxation agreement, Article 11: Interest |
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DT: China: double taxation agreement, Article 12: Royalties |
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DT: China: double taxation agreement, Article 13: Technical fees |
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DT: China: double taxation agreement, Article 14: Capital gains |
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DT: China: double taxation agreement, Article 15 Independent personal services |
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DT: China: double taxation agreement, Article 16: Dependent personal services |
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DT: China: double taxation agreement, Article 17: Directors' fees |
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DT: China: double taxation agreement, Article 18: Entertainers and Athletes |
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DT: China: double taxation agreement, Article 19: Pensions |
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DT: China: double taxation agreement, Article 20: Government service |
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DT: China: double taxation agreement, Article 21: Teachers and researchers |
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DT: China: double taxation agreement, Article 22: Students, apprentices and trainees |
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DT: China: double taxation agreement, Article 23: Elimination of double taxation |
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DT: China: double taxation agreement, Article 24: Non-discrimination |
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DT: China: double taxation agreement, Article 25: Mutual agreement procedure |
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DT: China: double taxation agreement, Article 26: Exchange of information |
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DT: China: double taxation agreement, Article 27: Diplomatic agents and consular officials |
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DT: China: double taxation agreement, Article 28: Existing agreement |
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DT: China: double taxation agreement, Article 29: Entry into force |
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DT: China: double taxation agreement, Article 30: Termination |
