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RT @PetroleumEcon: China's is moving ahead with a national carbon market, but its first pilot markets have struggled so far http://t.co/HOG…

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How to get a piece of the e-commerce market in China: https://t.co/zWOxVZ1dxK from @Freshfields

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RT @ChinaRealTime: The Shanghai Free Trade Zone hasn't done much to generate reform in China in the year that it's been open http://t.co/QH…

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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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