Circular of the State Administration of Taxation on Explanations of Issues related to International Transportation in Tax Treaty

Circular of the State Administration of Taxation on Explanations of Issues related to International Transportation in Tax Treaty


Circular of the State Administration of Taxation on Explanations of Issues related to International Transportation in Tax Treaty

Guo Shui Han [1998] No.241

April 17, 1998

The national and local taxation bureaus of various provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan,

As some reports from some areas put, it is difficult to determine whether the income derived by an enterprise from business attached to its international transportation business when determining the income amount of enterprises undertaking international transportation shall be considered as international transportation income when implementing Article 8 (International Transportation) of the treaty of avoiding dual taxation and preventing tax evasion and tax dodging ( hereinafter referred to as Tax Treaty) entered into by and between China and foreign countries.
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