中国政策档案 Governance Archive HOLDINGS 223,946 · FONDS 106
Record · chinatax ACC. 900063728

Announcement of the State Taxation Administration on the Exemption Treatment of Interest under the China-Denmark Tax Treaty for the Danish Investment Fund for Developing Countries

国家税务总局关于丹麦发展中国家投资基金享受中丹税收协定利息条款免税待遇的公告

Issuer
Date
2016-11-20
Instrument
announcement
Cited by
0
This announcement confirms that the Danish Investment Fund for Developing Countries and the Industrialisation Fund for Developing Countries are the same entity, qualifying as a government agency under Article 11 (Interest) of the China-Denmark Double Taxation Agreement, thus eligible for interest tax exemption.
Full text · 原文 246 字
经与丹麦税务主管当局确认,丹麦“发展中国家投资基金”(Investment Fund for Developing Countries)与“发展中国家工业化基金”(Industrialisation Fund for Developing Countries)为同一机构,属于2012年6月16日签署的《中华人民共和国政府和丹麦王国政府对所得避免双重征税和防止偷漏税的协定》第十一条(利息)第三款规定的“政府的任何机构”,可享受该条款规定的利息免税待遇。  特此公告。<br> 2016年11月20日