State Administration of Taxation, Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)

国家税务总局非居民享受税收协定待遇管理办法 (试行)

December 08, 2009 | BY

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China consolidates rules on tax reduction eligibility of non-tax-residents.

Clp Reference: 3230/09.08.24 Promulgated: 2009-08-24 Effective: 2009-10-01

Issued: August 24 2009
Effective: October 1 2009

Applicability: These Measures shall apply to non-tax-residents with tax obligations in China that wish to avail themselves of the treatment under the agreements for the avoidance of double taxation executed by the government of the People's Republic of China with foreign governments and regions (including the tax arrangements entered into with the Hong Kong and Macao Special Administrative Regions, hereinafter collectively referred to as Tax Agreements), other than the treatment specified in articles on international traffic of Tax Agreements.

For the purposes of these Measures, the phrase “treatment under Tax Agreements” means, pursuant to Tax Agreements, the reduction of or exemption from tax obligations performable in accordance with the domestic tax provisions (Article 2).

Main contents: A non-tax-resident wishing to avail itself/himself/herself of the treatment under a Tax Agreement specified in the following Tax Agreement articles shall submit an application for examination and approval of eligibility for treatment under a Tax Agreement to the competent tax authority or the tax authority with authority for examination and approval:

(1) the article on dividends of a Tax Agreement;

(2) the article on interest of a Tax Agreement;

(3) the article on royalties of a Tax Agreement; and/or

(4) the article on capital gains of a Tax Agreement.

Repealed legislation: Circular on the Amendments to the Application Form for Treatment for Which Foreign Residents are Eligible Under Agreements for the Avoidance of Double Taxation, 1995

clp reference:3230/09.08.24prc reference:国税发 [2009] 124号promulgated:2009-08-24effective:2009-10-01

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