Issued: February 20 2010
Effective: January 1 2010
Applicability: For the purposes of these Measures, the term “resident representative office of a foreign enterprise” means a resident representative office established
State Administration of Taxation, Tentative Measures for the Tax Administration of Resident Representative Offices of Foreign Enterprises
国家税务总局外国企业常驻代表机构税收管理暂行办法
Authority clamps down on rep offices.
By
clpstaff
& clp articles