第1條
Interest arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party.
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 第1條
Interest arising in a Contracting Party and paid to a resident of the other Contracting Party may be taxed in that other Party.
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.