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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3條

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3條

第3條

The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including software, cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, any industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

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.

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