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我国政府同马耳他政府于一九九三年二月二日在北京签订的关于对所得避免双重征税和防止偷漏税的协定及其议定书,业经我国外交部同马耳他驻华大使馆分别于一九九四年一月二十七日和一九九四年二月二十八日互致照会确认双方已完成该协定生效的法律程序。根据协定第二十八条的规定,该协定自一九九四年三月三十日开始生效,从一九九五年一月一日起执行。上述协定
The Agreement between the Chinese Government and the Government of Malta signed in Beijing on February 2, 1993, on the avoidance of double taxation and the prevention of tax evasion on income, as well as its protocol, have been approved by the Ministry of Foreign Affairs of China and the Embassy of Malta in Beijing on January 19, The exchange of notes between January 27, 1994 and February 28, 1994, confirms that both parties have completed the legal proceedings for the entry into force of the agreement. Pursuant to Article 28 of the Agreement, the agreement came into force on March 30, 1994 and will come into effect on January 1, 1995. The above agreement