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 articles

Three types of items not treated as royalties.

Share:

Issued: September 14 2009

Effective: October 1 2009