China Law & Practice

Follow us:

profile

China Law & Practice

CLP_editorial

CLP_editorial profile

RT @bobdavis187: 4 Things We Learned from China’s 4th Plenum | The Diplomat. Interesting take on a fuzzy document. http://t.co/AnUHqvJ2KO

Oct 24 2014 06:29 ·  reply ·  retweet ·  favourite
CLP_editorial profile

Legislation roundup: Delisting, trademark trials and online insurance: http://t.co/A1ftgjBKFm

Oct 24 2014 06:26 ·  reply ·  retweet ·  favourite
CLP_editorial profile

In the news: Apple talks data security, Costco partners with Alibaba and MOFCOM merger reviews: http://t.co/fAOypuGY8F

Oct 24 2014 06:26 ·  reply ·  retweet ·  favourite
Magazine

Change font size: Switch to default font size Switch to medium font size Switch to large font size

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...


Register with China Law & Practice to unlock our premium content for the next 14 days.

**Full text translations are only available for individual purchase or as part of a subscription.
**