China clarifies treatment of royalty payments in tax treaties
October 20, 2009
China’s State Administration of Taxation (SAT) recently issued the Notice of the SAT on Certain Issues concerning the Implementation of the Articles on Royalty Payment in Tax Treaties (circular Guoshuihan [2009] number 507)
The circular clarifies issues in China’s bilateral tax treaties including the definitions and scope of royalty payments and tax treatments related to the implementation of these treaties.
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