State Administration of Taxation, Circular on Issues Concerning the Implementation of Relevant Articles of Tax Agreements

国家税务总局关于税收协定有关条款执行问题的通知

April 16, 2010 | BY

clpstaff &clp articles &

Royalties include income from technicial service activities relating to transfer of use rights.

Clp Reference: 3230/10.01.26 Promulgated: 2010-01-26

Issued: January 26 2010

Main contents: The Circular states that the technical service activities relating to the transfer of use rights to proprietary technology shall be deemed as part of the transferred technology, and the income derived therefrom shall be deemed to fall within the scope of royalties under a tax agreement. Exceptions arise where a permanent establishment is constituted (Article 1).

Related legislation: Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements, Sep 14 2009, CLP 2009 No.10 p.49

clp reference:3230/10.01.26promulgated:2010-01-26

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