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.

(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

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]