{"id":365722,"date":"2023-01-05T17:48:36","date_gmt":"2023-01-05T09:48:36","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=365722"},"modified":"2023-01-05T17:48:36","modified_gmt":"2023-01-05T09:48:36","slug":"multilateral-convention-tax-treaties","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/multilateral-convention-tax-treaties\/","title":{"rendered":"\u5168\u65b0\u7a0e\u6536\u534f\u5b9a\u591a\u8fb9\u516c\u7ea6\u5bf9\u4e2d\u56fd\u4f01\u4e1a\u7684\u5f71\u54cd"},"content":{"rendered":"<p class=\"Correspondent_Correspondent-Body-DropCap-Chi\" lang=\"en-US\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-1\">\u4e2d<\/span>\u56fd\u4e8e2022\u5e745\u670825\u65e5\u5411\u7ecf\u5408\u7ec4\u7ec7\u4ea4\u5b58\u4e86\u300a\u5b9e\u65bd\u7a0e\u6536\u534f\u5b9a\u76f8\u5173\u63aa\u65bd\u4ee5\u9632\u6b62\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u7684\u591a\u8fb9\u516c\u7ea6\u300b\uff08\u4e0b\u79f0\u300a\u516c\u7ea6\u300b\uff09\u6838\u51c6\u4e66\u30022022\u5e749\u67081\u65e5\u8d77\uff0c\u300a\u516c\u7ea6\u300b\u5bf9\u4e2d\u56fd\u751f\u6548\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u300a\u516c\u7ea6\u300b\u7684\u8d77\u6e90<\/strong><\/span><\/h2>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" lang=\"en-US\" style=\"text-align: justify;\">\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7684\u7b7e\u8ba2\u521d\u8877\u662f\u907f\u514d\u91cd\u590d\u5f81\u7a0e\uff0c\u4f46\u8d8a\u6765\u8d8a\u591a\u7684\u8de8\u56fd\u4f01\u4e1a\u6ee5\u7528\u5404\u79cd\u65b9\u5f0f\u83b7\u53d6\u7a0e\u6536\u534f\u5b9a\u7684\u4f18\u60e0\u5f85\u9047\uff0c\u4ee5\u89c4\u907f\u7a0e\u8d1f\u3002\u8fd9\u5bfc\u81f4\u8bb8\u591a\u56fd\u5bb6\u5e0c\u671b\u6539\u53d8\u534f\u5b9a\u4ee5\u6253\u51fb\u907f\u7a0e\u884c\u4e3a\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u4e3a\u6b64\uff0c\u7ecf\u5408\u7ec4\u7ec7\u53d1\u8d77\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09\u5021\u8bae\uff0c\u517115\u9879\u884c\u52a8\u8ba1\u5212\u3002\u5176\u4e2d\u7b2c1-14\u9879\u884c\u52a8\u8ba1\u5212\u63d0\u51fa\u5168\u7403\u7a0e\u5236\u95ee\u9898\u53ca\u89e3\u51b3\u5efa\u8bae\uff0c\u800c\u7b2c15\u9879\u884c\u52a8\u8ba1\u5212\u662f\u901a\u8fc7\u521b\u5efa\u591a\u8fb9\u516c\u7ea6\uff0c\u4fee\u6539\u6216\u66ff\u6362\u73b0\u6709\u7a0e\u6536\u534f\u5b9a\u4e2d\u7684\u6761\u6b3e\uff0c\u4ee5\u7eb3\u51651-14\u9879\u884c\u52a8\u8ba1\u5212\u7684\u5efa\u8bae\u3002\u5982\u6b64\uff0c\u5404\u65b9\u65e0\u9700\u5c31\u6bcf\u4e2a\u53cc\u8fb9\u534f\u5b9a\u91cd\u65b0\u8c08\u5224\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong> \u300a\u516c\u7ea6\u300b\u7684\u5f71\u54cd\u65b9\u5f0f<\/strong><\/span><\/h2>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u516c\u7ea6\u300b\u5c06\u5bf9\u90e8\u5206\u7a0e\u6536\u534f\u5b9a\u53ca\u5176\u4e2d\u7684\u90e8\u5206\u6761\u6b3e\u4ea7\u751f\u5f71\u54cd\uff0c\u5177\u4f53\u7531\u6bcf\u4e2a\u516c\u7ea6\u7f14\u7ea6\u65b9\u81ea\u884c\u9009\u62e9\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\n<figure id=\"attachment_365706\" aria-describedby=\"caption-attachment-365706\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-365706\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2023\/01\/Apollo-Xiao-AllBright-Law-Offices.jpg\" alt=\"Apollo Xiao, AllBright Law Offices\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-365706\" class=\"wp-caption-text\"><strong>\u8096\u6ce2<\/strong><br \/>\u9ad8\u7ea7\u5408\u4f19\u4eba<br \/>\u9526\u5929\u57ce\u5f8b\u5e08\u4e8b\u52a1\u6240<\/figcaption><\/figure>\n<p>\u5404\u7f14\u7ea6\u65b9\u53ef\u9009\u62e9\u300a\u516c\u7ea6\u300b\u6db5\u76d6\u9002\u7528\u7684\u7a0e\u6536\u534f\u5b9a\uff08\u4e0b\u79f0\u201c\u88ab\u6db5\u76d6\u7a0e\u6536\u534f\u5b9a\u201d\uff09\u3002\u672a\u88ab\u6db5\u76d6\u7684\u534f\u5b9a\u5c06\u4fdd\u6301\u4e0d\u53d8\uff0c\u4e0d\u53d7\u300a\u516c\u7ea6\u300b\u5f71\u54cd\u3002\u6839\u636e\u4e2d\u56fd\u4ea4\u5b58\u7684\u6587\u4ef6\uff0c\u300a\u516c\u7ea6\u300b\u5c06\u6db5\u76d6\u4e2d\u56fd\u7b7e\u8ba2\u7684100\u4e2a\u7a0e\u6536\u534f\u5b9a\u3002\u4e00\u4e9b\u534f\u5b9a\u672a\u88ab\u6db5\u76d6\u7684\u539f\u56e0\uff0c\u53ef\u80fd\u662f\u7b7e\u7f72\u65f6\u95f4\u8f83\u65b0\uff0c\u6545\u5df2\u7eb3\u5165BEPS\u884c\u52a8\u8ba1\u5212\u6210\u679c\uff0c\u65e0\u9700\u518d\u5229\u7528\u300a\u516c\u7ea6\u300b\u8fdb\u884c\u4fee\u6539\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u5404\u7f14\u7ea6\u65b9\u53ef\u51b3\u5b9a\u662f\u5426\u63a5\u53d7\u300a\u516c\u7ea6\u300b\u7684\u67d0\u4e9b\u6761\u6b3e\uff0c\u6216\u5728\u300a\u516c\u7ea6\u300b\u5305\u542b\u7684\u4e0d\u540c\u9009\u9879\u4e4b\u95f4\u8fdb\u884c\u9009\u62e9\u3002\u82e5\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7684\u7b7e\u7f72\u56fd\u5c31\u4efb\u4f55\u300a\u516c\u7ea6\u300b\u6761\u6b3e\u505a\u51fa\u7684\u9009\u62e9\u4e0d\u5339\u914d\uff0c\u5219\u901a\u5e38\u8be5\u300a\u516c\u7ea6\u300b\u6761\u6b3e\u5bf9\u6b64\u53cc\u8fb9\u534f\u5b9a\u4e0d\u4ea7\u751f\u5f71\u54cd\u3002\u4e2d\u56fd\u5bf9\u300a\u516c\u7ea6\u300b\u7684\u591a\u9879\u6761\u6b3e\u4e88\u4ee5\u4fdd\u7559\u6216\u9000\u51fa\u3002\u4f8b\u5982\uff0c\u300a\u516c\u7ea6\u300b\u7b2c3\u6761\u6539\u53d8\u4e86\u7a0e\u6536\u900f\u660e\u4f53\u7684\u5f81\u7a0e\u65b9\u5f0f\uff0c\u4f46\u4e2d\u56fd\u5bf9\u6b64\u505a\u51fa\u4fdd\u7559\uff0c\u5219\u300a\u516c\u7ea6\u300b\u4e0e\u6b64\u76f8\u5173\u7684\u6761\u6b3e\u5c06\u4e0d\u4f1a\u88ab\u7eb3\u5165\u4e2d\u56fd\u73b0\u6709\u7684\u4efb\u4f55\u534f\u5b9a\u3002<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong> \u4e2d\u56fd\u4f01\u4e1a\u7684\u5e94\u5bf9\u7b56\u7565<\/strong><\/span><\/h2>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" lang=\"en-US\" style=\"text-align: justify;\">\u6574\u4f53\u4e0a\uff0c\u300a\u516c\u7ea6\u300b\u751f\u6548\u540e\uff0c\u83b7\u53d6\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u5c06\u66f4\u52a0\u56f0\u96be\u3002\u5728\u6d77\u5916\u5f00\u5c55\u4e1a\u52a1\u7684\u4e2d\u56fd\u4f01\u4e1a\u6216\u5173\u8054\u5b9e\u4f53\u5fc5\u987b\u8fdb\u884c\u5982\u4e0b\u5185\u90e8\u5408\u89c4\u68c0\u67e5\uff0c\u4ee5\u786e\u4fdd\u5176\u4ecd\u6709\u6743\u4eab\u53d7\u534f\u5b9a\u4f18\u60e0\u5f85\u9047\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u8bc4\u4f30\u76f8\u5173\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7684\u73b0\u884c\u89c4\u5b9a\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u68c0\u67e5\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7684\u7b7e\u8ba2\u53cc\u65b9\u662f\u5426\u90fd\u6279\u51c6\u300a\u516c\u7ea6\u300b\uff0c\u4e14\u53cc\u65b9\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u88ab\u6db5\u76d6\u3002\u82e5\u672a\u90fd\u6279\u51c6\uff0c\u6216\u8005\u53cc\u65b9\u534f\u5b9a\u672a\u88ab\u6db5\u76d6\uff0c\u5219\u539f\u5148\u534f\u5b9a\u4fdd\u6301\u4e0d\u53d8\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u82e5\u53cc\u65b9\u5747\u6279\u51c6\u300a\u516c\u7ea6\u300b\u4e14\u53cc\u65b9\u4e4b\u95f4\u7684\u534f\u5b9a\u88ab\u6db5\u76d6\uff0c\u5219\u8bc4\u4f30\u300a\u516c\u7ea6\u300b\u662f\u5426\u4fee\u6539\u6216\u66ff\u6362\u534f\u5b9a\u7684\u4efb\u4f55\u6761\u6b3e\u3002\u82e5\u4e0d\u5b58\u5728\u4fee\u6539\u6216\u66ff\u6362\uff0c\u5219\u539f\u534f\u5b9a\u6761\u6b3e\u4ecd\u6709\u6548\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u5c31\u7279\u5b9a\u6761\u6b3e\uff0c\u68c0\u67e5\u53cc\u65b9\u6279\u51c6\u6587\u4ef6\u4e4b\u95f4\u662f\u5426\u5b58\u5728\u4e0d\u5339\u914d\u3002\u82e5\u5b58\u5728\uff0c\u5219\u524d\u8ff0\u6761\u6b3e\u5f88\u53ef\u80fd\u4e0d\u53d7\u5f71\u54cd\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u82e5\u53cc\u65b9\u7684\u9009\u62e9\u5339\u914d\uff0c\u5219\u8bc4\u4f30\u300a\u516c\u7ea6\u300b\u5c06\u5982\u4f55\u4fee\u6539\u6216\u66ff\u6362\u7a0e\u6536\u534f\u5b9a\u4e2d\u7684\u6761\u6b3e\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u8bc4\u4f30\u4fee\u6539\u540e\uff0c\u662f\u5426\u5bf9\u4f01\u4e1a\u83b7\u53d6\u534f\u5b9a\u4f18\u60e0\u4ea7\u751f\u4e0d\u5229\u5f71\u54cd\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u82e5\u4ea7\u751f\u4e0d\u5229\u5f71\u54cd\uff0c\u5b9e\u65bd\u8c03\u6574\u65b9\u6848\u3002<\/li>\n<\/ul>\n<p class=\"Correspondent_Correspondent-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u5176\u4e2d\uff0c\u4f01\u4e1a\u9700\u5173\u6ce8\u201c\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u201d\u548c\u201c\u7a0e\u6536\u5c45\u6c11\u8eab\u4efd\u201d\u5bf9\u81ea\u8eab\u7684\u5f71\u54cd\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong> \u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5<\/strong><\/span><\/h2>\n<figure id=\"attachment_365710\" aria-describedby=\"caption-attachment-365710\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-365710\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2023\/01\/Shaji-Ravendran-AllBright-Law-Offices.jpg\" alt=\"Shaji Ravendran, AllBright Law Offices\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-365710\" class=\"wp-caption-text\"><strong>Shaji Ravendran<\/strong><br \/>\u6cd5\u5f8b\u987e\u95ee<br \/>\u9526\u5929\u57ce\u5f8b\u5e08\u4e8b\u52a1\u6240<\/figcaption><\/figure>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u516c\u7ea6\u300b\u89c4\u5b9a\uff0c\u201c\u82e5\u5728\u8003\u8651\u6240\u6709\u76f8\u5173\u4e8b\u5b9e\u4e0e\u60c5\u51b5\u540e\uff0c\u53ef\u4ee5\u5408\u7406\u5730\u8ba4\u5b9a\u4efb\u4f55\u76f4\u63a5\u6216\u95f4\u63a5\u4eab\u53d7\u88ab\u6db5\u76d6\u7a0e\u6536\u534f\u5b9a\u5f85\u9047\u7684\u5b89\u6392\u6216\u4ea4\u6613\u7684\u4e3b\u8981\u76ee\u7684\u4e4b\u4e00\u662f\u83b7\u5f97\u8be5\u534f\u5b9a\u5f85\u9047\uff0c\u5219\u4e0d\u5e94\u7ed9\u4e88\u8be5\u534f\u5b9a\u5f85\u9047\u201d\uff0c\u9664\u975e\u7b26\u5408\u534f\u5b9a\u7684\u5b97\u65e8\u548c\u76ee\u7684\u3002\u300a\u516c\u7ea6\u300b\u8fd8\u63d0\u51fa\u524d\u6b3e\u201c\u5e94\u66ff\u4ee3\u88ab\u6db5\u76d6\u7a0e\u6536\u534f\u5b9a\u7684\u76f8\u5173\u89c4\u5b9a\u9002\u7528\uff0c\u6216\u8005\u5728\u88ab\u6db5\u76d6\u7a0e\u6536\u534f\u5b9a\u65e0\u6b64\u7c7b\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\u9002\u7528\u3002\u201d<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u8fd9\u610f\u5473\u7740\uff0c\u83b7\u5f97\u534f\u5b9a\u4f18\u60e0\u5c06\u66f4\u52a0\u56f0\u96be\u3002\u4f8b\u5982\uff0c\u4e2d\u56fd\u4e0e\u5fb7\u56fd\u7b7e\u7f72\u7684\u7a0e\u6536\u534f\u5b9a\u539f\u5148\u89c4\u5b9a\uff0c\u53d6\u5f97\u534f\u5b9a\u4f18\u60e0\u662f\u67d0\u9879\u4ea4\u6613\u6216\u5b89\u6392\u7684\u201c\u4e3b\u8981\u76ee\u7684\u201d\uff0c\u624d\u4e0d\u7ed9\u4e88\u534f\u5b9a\u4f18\u60e0\u3002\u800c\u300a\u516c\u7ea6\u300b\u6539\u4e3a\u53ea\u8981\u662f\u201c\u4e3b\u8981\u76ee\u7684\u4e4b\u4e00\u201d\u5373\u53ef\uff0c\u52a0\u5927\u4e86\u62d2\u7edd\u7ed9\u4e88\u534f\u5b9a\u5f85\u9047\u7684\u8303\u56f4\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u8fdb\u884c\u67d0\u9879\u5b89\u6392\u6216\u4ea4\u6613\u65f6\uff0c\u5e94\u6ce8\u610f\u5bf9\u5176\u76ee\u7684\u7684\u628a\u63e1\uff0c\u5e76\u7559\u5b58\u597d\u76f8\u5173\u6587\u4ef6\u3002<\/p>\n<h2 style=\"text-align: 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justify;\">\u4e2d\u56fd\u7684\u6240\u6709\u88ab\u6db5\u76d6\u7a0e\u6536\u534f\u5b9a\u5bf9\u8be5\u6761\u6b3e\u5747\u65e0\u4fdd\u7559\u3002\u7531\u4e8e\u76f8\u5173\u7a0e\u52a1\u673a\u5173\u5f88\u96be\u5728\u77ed\u65f6\u95f4\u5185\u8fbe\u6210\u4e00\u81f4\uff0c\u56e0\u6b64\uff0c\u82e5\u76f8\u5173\u5b9e\u4f53\u540c\u65f6\u4e3a\u591a\u56fd\u7a0e\u6536\u5c45\u6c11\uff0c\u5e94\u5c3d\u5feb\u660e\u786e\u5176\u5c45\u6c11\u8eab\u4efd\uff0c\u5426\u5219\u53ef\u80fd\u5728\u8f83\u957f\u65f6\u95f4\u5185\u65e0\u6cd5\u83b7\u5f97\u534f\u5b9a\u4f18\u60e0\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5176\u4ed6\u5173\u6ce8\u4e8b\u9879<\/strong><\/span><\/h2>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" lang=\"en-US\" style=\"text-align: justify;\">\u300a\u516c\u7ea6\u300b\u8fd8\u5c06\u5bf9\u7a0e\u6536\u534f\u5b9a\u7684\u5982\u4e0b\u5185\u5bb9\u8fdb\u884c\u4fee\u6539\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u53cc\u8fb9\u534f\u5546\u7a0b\u5e8f\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u534f\u5b9a\u5e8f\u8a00\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u6709\u5173\u80a1\u606f\u7684\u89c4\u5b9a\u3002<\/li>\n<li class=\"Correspondent_Correspondent-Body-bullet-Chi\" lang=\"en-US\">\u5bf9\u4e3b\u8981\u6765\u81ea\u4e8e\u4e0d\u52a8\u4ea7\u7684\u80a1\u4efd\u6216\u7c7b\u4f3c\u6743\u76ca\u4ea7\u751f\u7684\u6536\u76ca\u5982\u4f55\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n<p class=\"Correspondent_Correspondent-Body-Chi\" lang=\"en-US\" style=\"text-align: justify;\">\u6b64\u5916\uff0c\u7531\u4e8e\u7ecf\u5408\u7ec4\u7ec7\u4ecd\u5728\u6301\u7eed\u63d0\u51fa\u65b0\u5021\u8bae\uff0c\u672a\u6765\u53ef\u80fd\u8fdb\u4e00\u6b65\u4fee\u8ba2\u300a\u516c\u7ea6\u300b\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5e94\u5bc6\u5207\u5173\u6ce8\u8fd9\u4e9b\u53d8\u66f4\u53ca\u540e\u7eed\u52a8\u5411\uff0c\u8bc4\u4f30\u300a\u516c\u7ea6\u300b\u5bf9\u81ea\u8eab\u7684\u5f71\u54cd\u5e76\u53ca\u65f6\u4f5c\u51fa\u8c03\u6574\u3002<\/p>\n<p lang=\"en-US\" style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>\u9526\u5929\u57ce\u5f8b\u5e08\u4e8b\u52a1\u6240\u9ad8\u7ea7\u5408\u4f19\u4eba\u8096\u6ce2 \uff0c\u6cd5\u5f8b\u987e\u95eeShaji Ravendran\u3002\u8d44\u6df1\u5f8b\u5e08\u6881\u4fea\u743c\u5bf9\u672c\u6587\u4ea6\u6709\u8d21\u732e<\/strong><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/beta2.law.asia\/law-firm\/allbright-law-offices\/\"><img decoding=\"async\" loading=\"lazy\" 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