Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements
关于执行税收协定特许权使用费条款有关问题的通知
The Circular clarifies the amounts or remuneration that shall not be treated as royalties but rather as income derived from service activities.
通知明确哪些款项或报酬不应是特许权使用费，应为劳务活动所得。
Issue: December 2009/January 2010
CLP Reference: 3230/09.09.14
PRC Reference: 国税函 [2009] 507号
Promulgated: 14 September 2009
Effective: 01 October 2009
Keywords (click to search):
royalties
tax agreements
tax conventions
avoidance of double taxation
proprietary technology
(Issued by the State Administration of Taxation on September 14 2009 and effective as of October 1 2009.)
(国家税务总局于二零零九年九月十四日发布，自二零零九年十月一日起执行。)
Guo Shui Han [2009] No.507
Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and Yangzhou Tax Institute:
各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院：
Pursuant to relevant provisions of agreements on the avoidance of double taxation entered into by the government of the People’s Republic of China with foreign governments (including the tax arrangements entered into by mainland China with Hong Kong and Macao Special Administrative Regions; hereinafter collectively referred to as Tax Agreements), we hereby notify you on issues relevant to the implementation of articles on royalties of Tax Agreements as follows:
根据中华人民共和国政府对外签署的避免双重征税协定（含内地与香港、澳门特别行政区签署的税收安排，以下统称税收协定）的有关规定，现就执行税收协定特许权使用费条款的有关问题通知如下：