Circular on Issues Relevant to the Determination of Permanent Establishments and Other Matters for the Purpose of Tax Agreements

关于税收协定常设机构认定等有关问题的通知

With regard to tax agreements entered into by China with foreign states, the term 'permanent establishment' shall be deemed not to include the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity of a preparatory or auxiliary character.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on March 14 2006.)

(国家税务总局于二零零六年三月十四日发布。)

Guo Shui Fa [2006] No.35

Tax offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans,

国税发 [2006] 35号

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