学习笔记75
英语口语
crispy酥脆
fluffy松软
tender嫩滑
refreshing爽口
glutinous黏糯
substantial扎实
creamy绵密
mealy沙糯
埃及法律法规
1.在埃及租赁办公场所时,通常会产生哪些税务负担?What are the usual tax liabilities associated with leasing office pNaNpxises in Egypt
租赁税费明细如下:
承租方(租户): 若出租方已完成增值税登记,租户需承担租金总额 14% 的增值税;此外,还需按年缴纳租金 0.001% 的合同印花税。
出租方(业主): 需就租赁所得缴纳不动产所得税,税率为净租金收入的 10%。
The relevant taxes and fees are detailed as follows:
Lessee (Tenant): If the Lessor is VAT-registered, the Lessee is required to pay VAT at a rate of 14% on the rental amount. Additionally, the Lessee must pay stamp duty on the lease contract at an annual rate of 0.001%.
Lessor (Landlord): The Lessor is liable for Real Estate Income Tax, calculated at 10% of the net rental income.
2.埃及知识产权保护法(2002年第82号法)
Law No. 82 of 2002 on the Protection of Intellectual Property Rights
第二编商标、商号、地理标志和工业品外观设计
BOOK TWO
MARKS, TRADENAMES, GEOGRAPHICAL INDICATIONS AND INDUSTRIAL DESIGNS
第一部分商标、商号和地理标志
PART I
MARKS, TRADENAMES AND GEOGRAPHICAL INDICATIONS
第75条 凡在世界贸易组织成员国或成员实体,或给予埃及互惠待遇的国家申请商标注册的,申请人或其合法继承人,可在首次申请之日起六个月内,依照本法及其实施条例规定的条款和条件,向埃及商标局就同一商标提出包含原申请中相同商品的类似申请。
在此情况下,优先权日应为该外国首次申请的日期。
Article 75
Where an application for registration of a mark is filed in a country or an entity member in the World Trade Organization, or a country which extends reciprocity to Egypt, the applicant, or his rightful successor, may, within six months from the date of filing the application, file with the Department in Egypt a similar application for the same mark, covering the same products included in the previous application, in accordance with the terms and conditions prescribed by this Law and its Regulations.
In such a case, the priority date shall be that of the first application in the foreign country.
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