State Administration of Taxation, Circular on Adding Organizations Entitled to Tax Exemption on Interest to the China-Canada Tax Treaty

国家税务总局关于中国-加拿大税收协定中增列利息免税机构的通知

July 09, 2008 | BY

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More organizations allowed to enjoy tax exemption in China and Canada.

Clp Reference: 3200/08.05.22 Promulgated: 2008-05-22 Effective: 2008-03-01

Issued: May 22 2008
Effective: March 1 2008

Main Contents: The Circular states that the competent tax authorities of China and Canada have recently reached an agreement to extend the treatment of tax exemption on interest to the following organizations:

(1) On the Canada side: The Canada Pension Plan Investment Board (CPPIB)

(2) On the China side:

(a) National Council for Social Security Fund
(b) The Export-Import Bank of China
(c) China Export & Credit Insurance Corporation

clp reference:3200/08.05.22promulgated:2008-05-22effective:2008-03-01

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