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Government of Chinese government and Italy the agreement that waits about avoidi
From;    Author:Stand originally
Government of People's Republic of China and Italian republic government, be willing to conclude about shunning double taxation and the deal that avoid tax evasion tax to earning, come to an agreement as follows:

The limits of the first person
This agreement applies to signatory one party to perhaps be the person of bilateral dweller at the same time.

Limits of the 2nd categories of taxes
One, this agreement applies to all revenue that collect to earning by signatory one party, its administration or administration or local authorities, no matter its impose kind how.
2, the tax that imposes to total income or some earning, include the tax that imposes to transfer movables or praedial profit oneself, the tax that the salary that pays to the enterprise or pay amount impose and the tax that impose to capital appreciation, should regard the revenue that collects to earning as.
2, this deal is special apply to following and active categories of taxes:
(one) in respect of People's Republic of China:
1 , individual income tax;
2, enterprise income tax of joint venture of China and foreign countries;
3, foreign enterprise income tax;
4, local income tax.
(the following abbreviation " Chinese taxation " )
(2) in Italian republic respect:
1 , individual income tax;
2, corporation income tax;
3, local income tax;
No matter whether are these duty withheld through fountainhead,collect.
(the following abbreviation " Italian taxation " )
4, what increase what this agreement also applies to this agreement to sign in the future or replace the 3rd place to list categories of taxes is identical or the taxation of substantial likeness. The essence that signatory both sides is in charge of authorities to should make place of respective tax law is fluctuant, each other informs inside the appropriate time after its are fluctuant.

The 3rd is defined commonly
One, in this agreement, have an explanation additionally except context beyond:
(one)   " China " one language is to point to People's Republic of China; Use at geographical concept, it is to show all People's Republic of China that implement law of concerned China taxation are domanial, include territorial sea, and according to law of nations, the area beyond the territorial sea of the dominion right that People's Republic of China has exploration and sea floor and subsoil resource and resource of marine above water area;
(2)   " Italy " one language is to point to Italian republic, the Italy that the legislation that includes to concern exploration and exploitation rich according to be used to law of nations and Italy indicates is right the area beyond the Italian territorial sea of marine, subsoil and rich exercise influence;
(3)   " signatory one party " and " signatory other one party " diction, according to context, it is to point to China or Italy;
(4)   " person " one language includes individual, company and other group;
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