目录 1
中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定 1
中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定的议定书 23
中华人民共和国政府和美利坚合众国政府对一九八四年四月三十日签订的关于对所得避免双重征税和防止偷漏税的协定的议定书第七款解释的议定书 27
Agreement between the Government of the United States of America and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income 29
Protocol to the Agreement between the Government of the United States of America and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income 63
Protocol Concerning the Interpretation of Paragraph 7 of the Protocol to the Agreement between the Government of the People's Republic of China and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of 69