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China - Tax Authorities Issue Circular on Interpretation of Double Tax Treaties

Country:
China
Author:
C. Pellone
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 2
Published:
21 February 2011
Circular 75 was issued by the Chinese tax authorities on 1 September 2010. It provides China’s first detailed guidance on the interpretation of each article of Chinese double tax treaties. While this Circular specifically deals with the Singapore–China treaty, it also contains an introductory paragraph which extends the explanations within it to all other Chinese treaties with similar articles.
 
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