论文部分内容阅读
国家税务总局关于我国政府和毛里求斯政府避免双重征税协定若干条文解释的通知1995年6月16日国税发[1995]112号各省、自治区、直辖市和计划单列市国家税务局:我国政府和毛里求斯政府关于对所得避免双重征税和防止偷漏税的协定(以下简称“协定”),将自...
State Administration of Taxation, Circular of the State Administration of Taxation on the Interpretation of Several Articles of Agreement of the Chinese Government and the Mauritian Government on Avoidance of Double Taxation 【Abstract】 State tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the State Taxation Administration of the People’s Republic of China on June 16, 1995 [1995] No. 112: The agreement on the avoidance of double taxation and the prevention of tax evasion on income (hereinafter referred to as “the Agreement”) will