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