State Administration of Taxation, Official Reply on Issues of Determining What Constitutes a Permanent Establishment of a Foreign Enterprise Providing Services in China and of the Attribution of the Profits Derived Thereby

国家税务局关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复

October 02, 2006 | BY

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Clp Reference: 3210/06.07.19 Promulgated: 2006-07-19

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clp reference:3210/06.07.19
promulgated:2006-07-19