China Updates Policy on Tax Treaty Benefits Eligibility for Non-Residents
On 11 September 2015, China's State Administration of Taxation (SAT) issued Announcement No. 60/2015 (dated 27 August). The announcement sets out new administrative measures concerning treaty benefit eligibility for non-resident entities and individuals.
Definition of Treaty Benefits
The definition of treaty benefits is expanded to not only include an exemption from or reduction of tax provi…
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