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

Contributor: Sheppard Mullin Richter & Hampton LLP

SUMMARY: 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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DOCUMENT INFO

Doc Type:
Legal Article/Newsletter

Published: 3/8/2010
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Legal Article/Newsletter Name:
China's State Administration Of Tax Clarifies Treaty Treatment for Technical Know-How

Legal System: United States

Subject Matter:
Science, Computers, & Technology
International Law & Trade
Taxation
Intellectual Property