国家税务总局关于中国和冰岛避免双重征税协定第十条第二款（二）项条文更正的通知
国税函〔1997〕139号Issued March 25, 1997
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
我国政府和冰岛共和国政府避免双重征税协定生效的通知已于1996年6月7日以国税发[1996]97号文发给你们。由于对该协定中文本第十条第二款（二）项审核的疏误，该项条文中“在其它情况下。不应超过股息总额的百分之十五”。应改为“在其它情况下。不应超过股息总额的百分之十”。请予更正
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.