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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3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3條

第3條

With reference to Article 18: (a) in the case of the Hong Kong Special Administrative Region, pensions and other similar remuneration paid under the Pensions Ordinance (Cap. 89) or the Pension Benefits Ordinance (Cap. 99) in respect of individuals appointed by the Government of the Hong Kong Special Administrative Region before 1 June 2000; (b) in the case of New Zealand, pensions and other similar remuneration paid out of the Government Superannuation Fund and the National Provident Fund that have been closed to new members from 30 June 1992 and 31 March 1991 respectively.

查看整部法例全文 → · 在第2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》的議定書第1至4段中閱讀 →

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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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