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(接上期)(五)间接转让中国应税财产交易在境外应缴纳所得税情况;(六)股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性;(七)间接转让中国应税财产所得在中国可适用的税收协定或安排情况;
(Continued) (5) Indirect transfer of taxable property transactions in China shall be subject to income tax abroad; (6) Equity transferor indirect investment, indirect transfer of taxable property transactions and direct investment in China, direct transfer of taxable property transactions in China may (7) the indirect transfer of the taxable property in China applicable tax treaty or arrangement in China;