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税务总局(88)财税协字第015号1988年3月22日我国和荷兰王国于一九八七年五月十三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,业经我国外交部同荷兰王国驻华使馆分别于一九八七年七月十日和一九八八年二月四日互致照会,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,该协定应自一九八八年三月五日起生效,从一
Taxation Bureau (88) Taxation Association No. 015 March 22, 1988 The agreement between China and the Kingdom of the Kingdom of the Netherlands on May 13, 1987, to avoid double taxation on income and to prevent tax evasion, Upon mutual recognition by both the Chinese Foreign Ministry and the Embassy of the Kingdom of the Netherlands in China on July 10, 1987 and February 4, 1988, both parties confirmed that they have completed the legal procedures for the entry into force of the agreement. According to Article 28 of the Agreement, the agreement shall enter into force on March 5, 1988, starting from January 1