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...