中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067902

Notice of the State Administration of Taxation on the Correction of Paragraph 2 (ii) of Article 10 of the Double Taxation Avoidance Agreement between China and Iceland

国家税务总局关于中国和冰岛避免双重征税协定第十条第二款(二)项条文更正的通知

Issuer
Date
1997-03-25
Instrument
notice
Cited by
0
This notice corrects a textual error in the Chinese version of Article 10, Paragraph 2 (ii) of the Double Taxation Avoidance Agreement between China and Iceland, changing the dividend withholding tax rate from 15% to 10%.
Full text · 原文 168 字
各省、自治区、直辖市和计划单列市国家税务局、地方税务局:<br> 我国政府和冰岛共和国政府避免双重征税协定生效的通知已于1996年6月7日以国税发[1996]97号文发给你们。由于对该协定中文本第十条第二款(二)项审核的疏误,该项条文中“在其它情况下。不应超过股息总额的百分之十五”。应改为“在其它情况下。不应超过股息总额的百分之十”。请予更正