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