China - Tax Authorities Issue Circular on Interpretation of Double Tax Treaties
- C. Pellone
- International Transfer Pricing Journal, 2011 (Volume 18), No 2
- 21 February 2011
Circular 75 was issued by the Chinese tax authorities on 1 September 2010. It provides Chinaâ€™s first detailed guidance on the interpretation of each article of Chinese double tax treaties. While this Circular specifically deals with the Singaporeâ€“China treaty, it also contains an introductory paragraph which extends the explanations within it to all other Chinese treaties with similar articles.