State Administration of Taxation, Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements
Three types of items not treated as royalties.
Issue: December 2009/January 2010
CLP Reference: 3230/09.09.14
PRC Reference: 国税函  507号
Promulgated: 14 September 2009
Effective: 01 October 2009
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Issued: September 14 2009
Effective: October 1 2009
Main contents: The following amounts or remuneration shall not be treated as...
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