(Issued by the State Administration of Taxation on August 24 2009 and effective as of October 1 2009.)
(国家税务总局於二零零九年八月二十四日发布, 自二零零九年十月一日起执行。)
Guo Shui Fa [2009] No.124
国税发 [2009] 124号
Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)
非居民享受税收协定待遇管理办法(试行)
These Measures shall apply to non-tax-residents with tax obligations in China that wish to avail themselves of the treatment under the agreements for the avoidance of double taxation executed by China with foreign governments and regions.
By clpstaff | clp articles |