(Issued by the State Administration of Taxation on January 26 2010.)
(国家税务总局于二零一零年一月二十六日发布。)
Guo Shui Han [2010] No.46
国税函 〔2010〕 46号
各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院：
Circular on Issues Concerning the Implementation of Relevant Articles of Tax Agreements
关于税收协定有关条款执行问题的通知
The Circular states that the technical service activities relating to the transfer of use rights to proprietary technology shall be deemed as part of the transferred technology.
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