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RT @business: The one chart to get you up to speed on China's market moves http://t.co/cjxVJTG0Re http://t.co/mJAOvbYpBQ

Aug 27 2015 11:05 ·  reply ·  retweet ·  favourite
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A fake Goldman Sachs in Shenzhen? http://t.co/iDgJjc2wzE via @business

Aug 27 2015 07:13 ·  reply ·  retweet ·  favourite
CLP_editorial profile

RT @george_chen: How Baidu, Tencent and Alibaba are leading the way in China's big data revolution http://t.co/Vz8MlUh73B via @CKGSB http:/…

Aug 26 2015 09:11 ·  reply ·  retweet ·  favourite

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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.

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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