State Administration of Taxation, Issues Relevant to Taxation Treatment for Services Provided by Foreign-invested Companies with an Investment Nature to Their Subsidiaries Circular

国家税务总局关于外商投资性公司对其子公司提供服务有关税务处理问题的通知

Rules as to the calculation of tax for services provided by foreign investors in China.

2 minute readOctober 31, 2002 at 11:58 PM

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Issued: September 28 2002

Effective: January 1 2003

Main contents: The charges and fees for services that a foreign-invested company with an investment nature provides its subsidiaries shall conform to amounts normally charged for arm's length transactions (Item One).

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