State Administration of Taxation, Official Reply on Issues of Determining What Constitutes a Permanent Establishment of a Foreign Enterprise Providing Services in China and of the Attribution of the Profits Derived Thereby

国家税务局关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复

October 02, 2006 | BY

clpstaff &clp articles

Please wait.... clp reference:3210/06.07.19promulgated:2006-07-19

Clp Reference: 3210/06.07.19 Promulgated: 2006-07-19
clp reference:3210/06.07.19promulgated:2006-07-19

This premium content is reserved for
China Law & Practice Subscribers.

  • 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
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]