The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income taxatsource.
结论证明了在现有国际税收协定模式下,在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
2
Choose from the following codes for Blank 13 (Approach of tax payment) : 1 Self-declaration; 2 Withholding atsource.
本表第13栏中纳税方式按类型代号填写,类型代号为:1自行申报;2源泉扣缴。
3
Unilever is entitled to withhold atsource if required by any local income tax law or regulation.