The taxation department of the location where the business office is located may collect tax from the business office on-location only under the following circumstances:

营业机构所在地主管税务机关对该营业机构就地征税仅适用于下述情况：

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The head office may, upon the approval of the State Administration of Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.

经国家税务总局或其授权的税 务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。

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Where the country in which the addressee locates permits service by post, the people's court may serve through post.

受送达人所在国允许邮寄送达的，人民法院可以邮寄送达。

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The "supervision bureau of consolidated financial statements " refers to the agency of CBRC at the place where the leading reporting bank of a foreign-funded bank is located.

并表监管局是指外资银行主报告行所在地银监会派出机构；

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The applicant shall finish the following work within the preparation period and submit the relevant materials to the branch bank of the People's Bank of China of the place where it is located:

筹建期内申请人应当完成下列工作，并将有关资料报至所在地中国人民银行分支机构：

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Where an FBIE invests in any of the encouraged and approved enterprises, it shall go through archival procedures at the entrusted departments of foreign trade and economic cooperation where the invested enterprise is located.

创投企业投资于任何鼓励类和允许类的所投资企业，应向所投资企业当地授权的外经贸部门备案。

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The rest – more than half – is spent by the UN’s specialized agencies, which are located around the world and often play an important role in managing global trade, development, health, and humanitarian assistance.

剩下的预算—一半以上—都由联合国的特别机构开支掉了。这些机构分布于世界各地，通常在管理全球贸易、发展、卫生和人道主义援助方面发挥着重要作用。

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The modification of the name of a branch of any Chinese investment commercial bank in a city where a banking regulatory bureau is located shall be accepted, examined and decided by the banking regulatory bureau.

银监局所在城市的中资商业银行分支机构变更名称由银监局受理、审查并决定；

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To establish a foreign bank representative office, the following application materials shall be submitted to the banking regulatory institution in the place where the representative office to be established is located:

设立外国银行代表处，应当将下列申请资料报送拟设代表处所在地的银行业监督管理机 构：

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Designing permission certifications issued by governmental administrations or relevant trade organizations of the countries where the enterprises are located;

所在国政府主管部门或者有关行业组织核发的设计许可证明；

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In dealing with maritime litigation, the maritime courts, the high people's courts where such courts are located and the Supreme People's Court shall apply the provisions of this Law.

海事法院及其所在地的高级人民法院和最高人民法院审理海事案件的，适用本法。

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Certifications for Construction design achievements of the enterprises issued by governmental administrations or relevant trade organizations and notary institution of the countries where the enterprises are located;

所在国政府主管部门或者有关行业组织、公证机构出具的企业工程设计业绩证明；

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Land management organs shall provide the information of land use rights to the local tax organs where the land is located.

土地管理机关应当向土地所在地的税务机 关提供土地使用权属资料。

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The salary and stipend of the employees who work in the enterprises with foreign investment or branches of foreign enterprises located in our country are paid by both enterprises with foreign investment and foreign enterprises and enterprises abroad.

一些地区询问，部分外商投资企业和我国境内的外国企业机构场所的雇员取得的工资、 薪金，既有该外商投资企业和外国企业支付的，也有境外企业支付的。

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