State Administration of Taxation, Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements
国家税务总局关于执行税收协定特许权使用费条款有关问题的通知
December 08, 2009 | BY
clpstaff &clp articlesThree types of items not treated as royalties.
Issued: September 14 2009
Effective: October 1 2009