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Treaty benefits for non-residents – administrative rules

|Approved Changes| China (People's Rep.)
 
China (People's Rep.)

The State Administration of Taxation (SAT) issued a notice on 24 August 2009 (Guo Shui Fa [2009] No. 124) setting out the administrative rules on treaty benefits granted to non-residents. Non-residents who intend to obtain treaty benefits are required to follow the procedure and to keep records in accordance with the Notice. The Notice applies retroactively as from 1 January 2009, a…

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