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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2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2條

第2條

The term “immovable property” shall have the meaning which it has under the law of the Contracting Party in which the property in question is situated. The term shall in any case include any natural resources (including quarries), property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property, rights to explore for or exploit natural resources (including quarries) or standing timber, and rights to variable or fixed payments either as consideration for or in respect of the exploitation of, or the right to explore for or exploit natural resources (including quarries) or standing timber; ships, boats and aircraft shall not be regarded as immovable property.

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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