Issued: January 21 2009
Main Contents: The Circular stipulates that where a Chinese tax-resident enterprise or a Chinese tax-resident individual is able to provide information to prove that its/his/her controlled
State Administration of Taxation, Circular on Simplifying the Judgement of the Actual Tax Burden of the Country in Which a Foreign Enterprise Controlled by a Chinese Tax-resident Shareholder is Established
国家税务总局关于简化判定中国居民股东控制外国企业所在国实际税负的通知
Avoidance of double taxation for Chinese enterprises investing overseas.
By
clpstaff
& clp articles