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稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第4條

稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第4條

第4條

An enterprise shall be deemed to have a permanent establishment in a Contracting Party and to carry on business through that permanent establishment if for more than 183 days in any 12 month period: (a) it carries on activities which consist of, or which are connected with, the exploration for or exploitation of natural resources, including quarries and standing timber, situated in that Party; or (b) it operates substantial equipment in that Party.

查看整部法例全文 → · 在第1部 — 《中華人民共和國香港特別行政區政府與新西蘭政府就收入稅項避免雙重課稅和防止逃稅協定》第一至二十七條中閱讀 →

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資料來源:香港特別行政區政府「資料一線通」DATA.GOV.HK(電子版香港法例,律政司)。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.

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