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shui shou xie ding you guan tiao kuan zhi xing wen ti de gui ding
Pages: 26
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  税收协定国家税务总局国税函特许权使用费常设机构受益所有人技术服务专有技术营业利润企业所得税;
Abstract: <正>国家税务总局国税函[2010]46号文件一、转让专有技术使用权涉及的技术服务活动应视为转让技术的一部分,由此产生的所得属于税收协定特许权
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