State Administration of Taxation, Circular on Issues Concerning the Implementation of Relevant Articles of Tax Agreements

国家税务总局关于税收协定有关条款执行问题的通知

April 16, 2010 | BY

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Royalties include income from technicial service activities relating to transfer of use rights.

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Issued: January 26 2010

Main contents: The Circular states that the technical service activities relating to the transfer of use rights to proprietary technology shall be deemed as part of