Announcement on Regulating the Administration of Cost Sharing Agreements
关于规范成本分摊协议管理的公告
Cost sharing agreements need to be filed with the tax authority.
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(Issued by the State Administration of Taxation on June 16 2015 and effective as of July 16 2015.)
(国家税务总局于二零一五年六月十六日发布，自二零一五年七月十六日起施行。)
SAT Announcement [2015] No.45
国家税务总局公告 [2015] 第45号