China's State Administration Of Tax Clarifies Treaty Treatment for Technical Know-How

On January 26, 2010, the State Administration of Tax (the "SAT") issued another Notice on Issues Concerning Implementing Royalty Clauses in Tax Treaties (Guishuifa [2010] 46, also referred to as "Circular 46"), further clarifying treaty treatment for technical know-how.

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Published In: Science, Computers & Technology Updates, International Law & Trade Updates, Tax Law Updates, Intellectual Property Updates

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