Issued: August 24 2009
Effective: October 1 2009
Applicability: 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 taxatio
State Administration of Taxation, Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)
国家税务总局非居民享受税收协定待遇管理办法 (试行)
China consolidates rules on tax reduction eligibility of non-tax-residents.
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