Supplementary Circular on Issues Relevant to the «Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)»

关于《非居民享受税收协定待遇管理办法(试行)》有关问题的补充通知

Procedural clarification made for preferential tax treatment for non-tax-residents.

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(Issued by the State Administration of Taxation on June 21 2010.)

(国家税务总局关于二零一零年六月二十一日。)

Guo Shui Han [2010] No.290

国税函 [2010] 290号