Issued: August 7 2007
Effective: As of date of issuance
Applicability: The term "foreign nationals and individual residents of Hong Kong, Macao and Taiwan" means individuals who only pay individual
State Administration of Taxation, Supplementary Circular on Issues Relevant to the Application of Agreed Tax Rates to the Interest Income of Foreign Nationals and Individual Residents of Hong Kong, Macao and Taiwan Derived from Their Savings Deposits
国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得适用协定税率有关问题的补充通知
Tax rates on interest income of foreigners may follow bilateral tax agreements.
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