Announcement on Several Issues Concerning the Implementation of Tax Agreements

关于税收协定执行若干问题的公告

Foreign partners may enjoy tax agreement benefits

(Issued by the State Administration of Taxation as on February 9, 2018 and effective as of April 1, 2018.)

(国家税务总局于二零一八年二月九日发布，自二零一八年四月一日起施行。)

 

国家税务总局公告2018年第11号

SAT Announcement [2018] No.11

为统一和规范我国政府对外签署的避免双重征税协定（简称“税收协定”）的执行，现对税收协定中常设机构、海运和空运、演艺人员和运动员条款，以及合伙企业适用税收协定等有关事项公告如下：

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