稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令 (e)
(e)
the term “competent authority” means:
(i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorized representative;
(ii) in the case of Romania, the Minister of Public Finance or his authorized representative;
查看整部法例全文 → · 在附表 — 《中華人民共和國香港特別行政區與羅馬尼亞關於對收入稅項避免雙重課稅和防止逃稅的協定》第一至二十八條中閱讀 →
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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.
