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State Administration of Taxation, Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements
国家税务总局关于执行税收协定特许权使用费条款有关问题的通知

Three types of items not treated as royalties.

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 double taxation proprietary technology

Issued: September 14 2009

Effective: October 1 2009

Main contents: The following amounts or remuneration shall not be treated as...


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