Full text translation - April 21 2010

    April 22, 2010 | BY

    clpstaff &clp articles

    Tentative Measures for the Tax Administration of Resident Representative Offices of Foreign Enterprises

    Tentative Measures for the Tax Administration of Resident Representative Offices of Foreign Enterprises

    外国企业常驻代表机构税收管理暂行办法

    If a Representative Office has unsound account books, fails to accurately account for its revenues or costs and expenses, or fails to make accurate filings, the tax authority shall have the authority to determine its taxable income. (See full translation)

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