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我国政府与罗马尼亚政府于一九九一年一月十六日在北京签订的关于对所得避免双重征税和防止偷漏税的协定,业经我国外交部和罗马尼亚外交部分别于一九九一年八月五日和一九九二年二月五日互致照会,确认双方已完成该协定生效的法律程序。根据协定第二十八条规定,该协定应自一九九二年三月五日生效,并于一九九三年一月一日起执行。上述协定文本,我局已于一九九一年一月二十六日以国税函发[1991]211号文检发给你局。请依照执行。
The agreement between our government and the Romanian government signed in Beijing on January 16, 1991 on the avoidance of double taxation on income and the prevention of tax evasion has been approved by the Ministry of Foreign Affairs of our country and the Ministry of Foreign Affairs of Romania respectively in August 1999 May 5 and February 5, 1992, confirming that both parties have completed the legal proceedings for the entry into force of the agreement. Pursuant to Article 28 of the Agreement, the agreement shall enter into force on March 5, 1992 and be implemented on January 1, 1993. The text of the above agreement was handed out to you by our bureau on January 26, 1991 with Guoshuihan Fa [1991] No. 211. Please follow the instructions