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

April 16, 2010 | BY

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Authority clamps down on rep offices.

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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