我国对外谈签的税收协定第五条(常设机构)第一款规定:“常设机构”一语是指企业进行全部或部分营业的固定场所;第四款规定:应认为,常设机构不包括专门为本企业进行准备性或辅助性活动的目的所设的固定营业场所。根据联合国税收协定范本注释、经济合作发展组织税收协定范...
Wall Street Frontline: China's economy grew by 5 percent in the first half of this year, how do you see China's recent GDP growth figures impacting the broader investment landscape? Brendan Ahern: Certainly, we've seen that China continues to grow ...
更多内容请点击：税务总局关于税收协定常设机构认定等问题的通知 推荐文章