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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0-9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0-9條

第0-9條

This Agreement shall remain in force indefinitely, but either of the Contracting Parties may, on or before the thirtieth of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting Party a written notice of termination. The Agreement shall be terminated on the date of receipt of the written notice of termination. However, in such event, the Agreement shall continue to have effect to the income derived on or after the first day of January in the calendar year when the Agreement is terminated. The Agreement shall cease to have effect to the income derived on or after the first day of January in the calendar year next following the calendar year when the Agreement is terminated.

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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