Announcement on Regulating the Administration of Cost Sharing Agreements
关于规范成本分摊协议管理的公告
Cost sharing agreements need to be filed with the tax authority.
(Issued by the State Administration of Taxation on June 16 2015 and effective as of July 16 2015.)
(国家税务总局于二零一五年六月十六日发布,自二零一五年七月十六日起施行。)
SAT Announcement [2015] No.45
国家税务总局公告 [2015] 第45号
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- A database of over 3,000 essential documents including key PRC legislation translated into English
- A choice of newsletters to alert you to changes affecting your business including sector specific updates
- Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
Already a subscriber? Log In Now
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]