State Administration of Taxation, Question Relevant to Re-investment Tax Rebates for Foreign Investors Circular

国家税务总局关于外国投资者再投资退税有关问题的通知

Issued: July 30 2001Main contents: According to the Circular, where a foreign investor actually transfers, through an affiliated transaction, the profits…

1 minute readSeptember 02, 2001 at 12:58 AM

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Issued: July 30 2001

Main contents: According to the Circular, where a foreign investor actually transfers, through an affiliated transaction, the profits away from the foreign investment enterprise that generated them before distribution and then invests such profits in China, it is not considered as direct re-investment.

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