Full text translation – 14th July 09

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    Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations

    Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations

    关于企业重组业务企业所得税处理若干问题的通知

    Qualified M&A transactions allowed special income tax treatment. (See full translation)

    See also:
    Restructuring rules restructured, Jun 2009

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